14 Jul 1977
THE COMMISSIONER OF INLAND REVENUE, HONG KONG v. HO PUI-YIN AND OTHERS
- Citation
- THE COMMISSIONER OF INLAND REVENUE, HONG KONG v. HO PUI-YIN AND OTHERS
- Court
- District Court
- Case number
- DCCJ6112/1976
Section 70 is redundant for property tax; irrespective, section 75(4) bars defendants from raising objections to the assessment in recovery proceedings and the defendants failed to lodge valid objections or appeals within the statutory time limits; therefore their defences are struck out and judgment entered for the Commissioner with costs.