18 Dec 2002
WEN SHANG KUANG v. COMMISSIONER OF INLAND REVENUE
- Citation
- WEN SHANG KUANG v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCMP3981/2002
The court held that s.77 directions should only be made or continued where preventing departure materially facilitates recovery of tax; bankruptcy does not automatically entitle a taxpayer to have a direction set aside; the Court has jurisdiction to receive fresh evidence and consider changed circumstances, and therefore adjourned the appeal for nine months to allow the Official Receiver to investigate before deciding whether to continue or set aside the direction.