15 Jul 2015
OSMAN MOHAMMED ARAB AND WONG TAK MAN STEPHEN, JOINT AND SEVERAL LIQUIDATORS OF AGI LOGISTICS (HONG KONG) LTD (In Compulsory Liquidation) v. COMMISSIONER OF INLAND REVENUE
- Citation
- OSMAN MOHAMMED ARAB AND WONG TAK MAN STEPHEN, JOINT AND SEVERAL LIQUIDATORS OF AGI LOGISTICS (HONG KONG) LTD (In Compulsory Liquidation) v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCCW704/2009
Payment of HK$549,600 to Careship was a disposition void under s182; liquidators are not required to first exhaust remedies against the recipient before claiming against the CIR; the Company’s correspondence of 16 and 24 December 2009 constituted a valid s79 claim so limitation does not bar recovery; CIR remains liable to pay the refund to the liquidators.