3 Jun 1992
LEE MA LOI v. COMMISSIONER OF INLAND REVENUE AND ANOTHER
- Citation
- LEE MA LOI v. COMMISSIONER OF INLAND REVENUE AND ANOTHER
- Court
- Court of Appeal
- Case number
- CACV8/1992
The Court held the estimated assessments and the s.76(1) notice were an abuse of the Inland Revenue's statutory powers because they were used as a device to secure cash seized by police rather than bona fide for assessment and collection of tax; judicial review was appropriate despite alternative tax appeal routes because abuse of power is a public law matter; the lower court properly exercised its discretion in granting certiorari and the appeal was dismissed.