17 Jul 2012
CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV113/2011
The Court refused leave to appeal because the constitutional issues now advanced were not raised in the judicial review proceedings below or before this Court; the appeal was decided on statutory construction rather than on constitutional grounds and the Court therefore would not consider the merits of the novel constitutional challenges.