16 Jan 1976
NG CHUN-KWAN v. THE COMMISSIONER OF INLAND REVENUE HONG KONG
- Citation
- NG CHUN-KWAN v. THE COMMISSIONER OF INLAND REVENUE HONG KONG
- Court
- Court of Appeal
- Case number
- CACV49/1975
The Court held that a defence asserting an assessment is a nullity or arbitrary is, in substance, a challenge to the correctness of the tax and is barred in recovery proceedings under s.75(4); objections to assessments must be pursued under the statutory objection and appeal procedure (Part XI); additionally, a bare plea of nullity or capriciousness without pleaded primary facts is insufficient, so the order striking out the defence was correct and the appeal was dismissed.