19 Jul 2007
WONG YU CHO ROLLY t/a MARCO POLO AND CHINA OVERSEA TECHNICAL DEVELOPMENT v. INLAND REVENUE DEPARTMENT
- Citation
- WONG YU CHO ROLLY t/a MARCO POLO AND CHINA OVERSEA TECHNICAL DEVELOPMENT v. INLAND REVENUE DEPARTMENT
- Court
- Court of First Instance
- Case number
- HCMP599/2007
Although the applicant's explanation for the delay was accepted, the application for extension of time was refused because the applicant lacked a meritorious basis for judicial review: the alleged grounds were either already the subject of adjudicated District Court proceedings or were matters properly pursued in other actions rather than by judicial review, and refusal to negotiate does not constitute a basis for judicial review.
- Judicial review
- Extension of time to appeal
- Leave to apply for judicial review
- Tax assessment
- Notice for recovery of tax
- Default judgment