30 May 1997
HARVEST SHEEN LTD AND ANOTHER v. THE COLLECTOR OF STAMP REVENUE
- Citation
- HARVEST SHEEN LTD AND ANOTHER v. THE COLLECTOR OF STAMP REVENUE
- Court
- Court of First Instance
- Case number
- HCAL28/1997
The court held there was only one contract: the 2nd Applicant signed as agent for an unnamed principal with the 1st Applicant in mind and the company subsequently ratified the transaction such that the contract related back to 5 March 1997; therefore the Collector's assessment imposing duplicate duty on the 2nd Applicant was unlawful and was quashed. The High Court exercised its discretion to permit judicial review because exceptional circumstances existed (risk of time‑bar under s.14 and a clear error of law by the Collector).