26 Apr 2001
Commissioner of Inland Revenue v. Lau Chi Sing
- Citation
- Commissioner of Inland Revenue v. Lau Chi Sing
- Court
- District Court
- Case number
- DCCJ12121/2000
Because the defendant did not dispute that he was the person assessed, his pleaded allegations amounted to disputing the correctness of the assessment which is barred from being entertained in District Court by section 75(4) IRO; the narrow identity exception does not apply; therefore the Amended Defence disclosed no reasonable defence and must be struck out; judgment entered for the Commissioner for $451,237 with interest and costs.