15 Apr 2013
COMMISSIONER OF INLAND REVENUE v. CHAN CHUN CHUEN AND ANOTHER
- Citation
- COMMISSIONER OF INLAND REVENUE v. CHAN CHUN CHUEN AND ANOTHER
- Court
- District Court
- Case number
- DCTC2290/2010
Summary judgment was entered because section 75(4) bars the defendant's substantive challenges to the assessments, the Commissioner's certificate under section 75(3) provided sufficient evidence of the debt, the defendant presented no admissible evidence of mala fides that could affect liability, and interest is to be awarded at the judgment rate consistent with the statutory scheme; the stay application was refused as contrary to the pay-first policy.