19 Dec 1991
NINA T.H. WANG v. COMMISSIONER OF INLAND REVENUE
- Citation
- NINA T.H. WANG v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of Appeal
- Case number
- CACV106/1991
The Court of Appeal held that although s.64(2) imposes a duty to decide objections within a reasonable time, delay does not automatically deprive the Commissioner of jurisdiction or render later determinations void; alternative assessments and corresponding determinations are lawful to protect the revenue where the factual basis is uncertain; certiorari was not the appropriate remedy for delay and the High Court order quashing the Commissioner’s determinations was wrongly made and was set aside.