17 Nov 1989
LEUNG SHEE WING v. COMMISSIONER OF INLAND REVENUE
- Citation
- LEUNG SHEE WING v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA4/1989
Section 43(2B)(c) does not confer an independent right to set off property tax against personal assessment beyond what section 7 provides; the amendment to section 7 and the absence of a corresponding amendment to section 43(2B)(c) means no additional relief or avoidance of time limits is available, and the appeal is dismissed.