27 Apr 2007
COMMISSIONER OF INLAND REVENUE v. BOARD OF REVIEW (INLAND REVENUE ORDINANCE) AND ANOTHER
- Citation
- COMMISSIONER OF INLAND REVENUE v. BOARD OF REVIEW (INLAND REVENUE ORDINANCE) AND ANOTHER
- Court
- Court of Appeal
- Case number
- CACV57/2006
The Court of Appeal held that a Board 'decision' for the purposes of s69 includes a decision made after remittance by the court and therefore the Board's revised decision following remittal could be the subject of a further case stated; the Board erred in refusing to state a case on questions central to apportionment and source which raised points of law and were not an abuse of process; appeal dismissed and the Board's refusal quashed so the Board must state a case in accordance with the lower court order.