7 Oct 2005
CHOW KWONG FAI, EDWARD v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- CHOW KWONG FAI, EDWARD v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV20/2005
The Court held the appellant's delay was caused by his own misreading and unilateral misunderstanding of s66(1) and not by any actionable misrepresentation by Board staff; "statement of facts" in s66(1) means the statement provided by the Commissioner; unilateral mistake or ignorance does not constitute "reasonable cause" or make the appellant "prevented" from lodging the appeal, therefore the Board did not err in refusing an extension and the appeal is dismissed.