22 Jan 1999
CHAN MIN CHING t/a CHAN SIU WAH HERBALIST CLINIC v. COMMISSIONER OF INLAND REVENUE
- Citation
- CHAN MIN CHING t/a CHAN SIU WAH HERBALIST CLINIC v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA6/1998
The Board of Review, being a creature of statute, has no power to extend the one month appeal period prescribed by s.82B for assessments to additional tax; s.66(1A) does not supply such power because it is limited to s.64 assessments; therefore the late lodged notice of appeal was incompetent and the appeal is dismissed.