29 Apr 2008
THE COMMISSIONER OF INLAND REVENUE v. CARPE DIEM PUBLICATIONS LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. CARPE DIEM PUBLICATIONS LTD
- Court
- District Court
- Case number
- DCTC4335/2007
Leave to appeal was refused because the Defendant failed to demonstrate an arguable case with reasonable prospects of success; the strike out of the defence was correctly founded on the pleadings and the conclusive effect of the s.75(3) certificate, and an objection procedure under s.64(1)(a) remained available, while the public interest ground was not made out.