18 Dec 2002
SHAH MEHBOOB v. WING FUNG CONSTRUCTION (H.K.) LTD. AND ANOTHER
- Citation
- SHAH MEHBOOB v. WING FUNG CONSTRUCTION (H.K.) LTD. AND ANOTHER
- Court
- District Court
- Case number
- DCEC294/2002
The proviso to section 18A(2) only bars a court application where the Commissioner has in fact exercised his section 16A assessment power; there is no statutory duty on the Commissioner to assess, and therefore the applicant was not precluded from filing his section 18A application. Given the respondents denied liability, the absence of a letter before action did not make the proceedings unnecessary; accordingly the applicant is entitled to costs.