27 Nov 2012
CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- CHAN CHUN CHUEN v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of Final Appeal
- Case number
- FAMV23/2012
Leave to appeal dismissed because the applicant failed to demonstrate reasonable cause for late objection; the Commissioner was entitled to rely on delivery to the applicant's last known address and to infer the arrangement would ensure receipt; no exceptional circumstances justified grant of leave and the new constitutional point was not properly raised or reasonably arguable.