15 Sept 2022
REN RONG t/a WAH YUNG ENGINEERING CO v. INLAND REVENUE BOARD OF REVIEW
- Citation
- [2022] HKCFI 2816
- Court
- Court of First Instance
- Case number
- HCAL917/2021
The Board correctly exercised its statutory discretion under s66(1A) IRO: the applicant's unilateral mistaken belief that government departments were closed during the pandemic did not amount to an "other reasonable cause" preventing filing; the Board's factual findings that the applicant was able but failed to act were rational and lawful, so the Board properly refused to extend time and the leave application is dismissed.