18 May 2012
CANRAY INTERNATIONAL LTD AND OTHERS v. COMMISSIONER OF INLAND REVENUE
- Citation
- CANRAY INTERNATIONAL LTD AND OTHERS v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL18/2011
Where a comprehensive statutory objection and appeal regime exists, the court will generally not quash tax assessments by judicial review for substantive errors; the Applicants' substantive challenges should proceed by the statutory appeal route, alternative multiple assessments are permissible if not intended to effect double recovery, and conditional holdovers were lawful; application dismissed.