29 Nov 2013
THE COMMISSIONER OF INLAND REVENUE v. GOOD MARK INDUSTRIAL LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. GOOD MARK INDUSTRIAL LTD
- Court
- District Court
- Case number
- DCTC1003/2013
The defence was struck out because it sought to impugn the validity or correctness of the tax assessments, which in recovery proceedings is barred by s.75(4) IRO; Article 24 of the China/Hong Kong Arrangement did not, on the pleadings, displace s.75(4) such that the defence could proceed, and the proposed stay pending judicial review was inappropriate; surcharges and the Certificate were valid and recoverable.