19 Jul 2010
COMMISSIONER OF INLAND REVENUE v. RODERICK JOHN SUTTON, JOINT AND SEVERAL LIQUIDATOR OF MOULIN GLOBAL EYECARE TRADING LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. RODERICK JOHN SUTTON, JOINT AND SEVERAL LIQUIDATOR OF MOULIN GLOBAL EYECARE TRADING LTD
- Court
- Court of Appeal
- Case number
- CACV285/2009
Tax assessments made under the Inland Revenue Ordinance that have become final and conclusive by reason of the statutory objection/appeal regime cannot be set aside or ignored by a liquidator in adjudicating proofs of debt; challenges to such assessments must be pursued by the statutory procedures, and therefore the liquidator's rejection of the Commissioner's proof of debt was incorrect and the proof must be admitted.