20 Jul 1999
COMMISSIONER OF INLAND REVENUE v. WONG KWONG HUNG HENRY
- Citation
- COMMISSIONER OF INLAND REVENUE v. WONG KWONG HUNG HENRY
- Court
- Court of First Instance
- Case number
- HCAL22/1999
Leave to apply for judicial review was refused because the material before the court disclosed an apparent basis for the additional assessment, the applicant had delayed and failed to show good reason for late application, statutory appeal routes (Board of Review) were available and not exhausted, and there was material non‑disclosure and no arguable case that the Commissioner acted irrationally or unlawfully in refusing to hold over part of the tax or in commencing recovery proceedings.