14 Jul 1977
THE COMMISSIONER OF INLAND REVENUE, HONG KONG v. HO PUI-YIN AND OTHERS
- Citation
- THE COMMISSIONER OF INLAND REVENUE, HONG KONG v. HO PUI-YIN AND OTHERS
- Court
- District Court
- Case number
- DCCJ6187/1976
Section 70 is redundant as regards property tax and does not alter that an unobjected and unappealed assessment is final; section 75(4) clearly and unambiguously bars the defendants from raising objections in these recovery proceedings; because none of the defendants served valid notices of objection or appealed within statutory time limits, their defences are struck out and judgment entered for the Commissioner with costs.