14 Mar 2008
THE COMMISSIONER OF INLAND REVENUE v. CHAPMAN DEVELOPMENT LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. CHAPMAN DEVELOPMENT LTD
- Court
- District Court
- Case number
- DCTC4466/2007
S.75(4) of the Inland Revenue Ordinance precludes the District Court from entertaining a defence that the tax assessed is excessive, incorrect or under objection or appeal; consequently striking out the Defence was appropriate and did not infringe Article 10 of the Bill of Rights or Basic Law Article 35 in the circumstances; stay was refused and judgment entered for the Commissioner.