30 Jun 2005
CHIA TAI CONTI-HONG KONG LTD. v. COMMISSIONER OF INLAND REVENUE
- Citation
- CHIA TAI CONTI-HONG KONG LTD. v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL105/2004
The Commissioner lawfully exercised his discretion under the Inland Revenue Ordinance to impose a conditional holdover requiring purchase of a TRC; the decision was not Wednesbury unreasonable, there was no undue delay or abuse of power, and no statutory or common law duty required further reasons in the circumstances; the judicial review application was dismissed with costs.