21 Mar 2001
AUST-KEY CO. LTD. v. COMMISSIONER OF INLAND REVENUE
- Citation
- AUST-KEY CO. LTD. v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA1/2000
The Board of Review, as a tribunal of fact empowered to admit or reject evidence, was entitled to make its own valuation after considering the evidence; there is no legal obligation to obtain third party expert evidence unless both parties' expert evidence are completely rejected; the case stated did not raise a proper question of law but, if it did, the Court would endorse the Board's approach and valuation.