30 Nov 2017
COMMISSIONER OF INLAND REVENUE v. ENERGY WORLD (H.K.) LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. ENERGY WORLD (H.K.) LTD
- Court
- District Court
- Case number
- DCTC139/2017
The court held that the Defendant's pleaded grounds amount to challenges to the correctness of the assessments, which are barred in a recovery action by s.75(4) IRO; the Defendant did not plead a jurisdictional nullity or sufficient facts (e.g. bad faith or breach of natural justice) to take the case outside s.75(4); therefore the Defence disclosed no reasonable defence and was struck out and judgment entered for the Plaintiff.