17 Dec 2009
COMMISSIONER OF INLAND REVENUE v. RODERICK JOHN SUTTON, JOINT AND SEVERAL LIQUIDATOR OF MOULIN GLOBAL EYECARE TRADING LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. RODERICK JOHN SUTTON, JOINT AND SEVERAL LIQUIDATOR OF MOULIN GLOBAL EYECARE TRADING LTD
- Court
- Court of First Instance
- Case number
- HCCW471/2005
The liquidator is not entitled, in adjudicating a proof of debt, to go behind tax assessments that have become final and conclusive under the Inland Revenue Ordinance; such assessments may only be challenged by the statutory remedies in Cap.112, and therefore the liquidator's rejection of the Commissioner's proof was wrongful and must be reversed (proof admitted).