6 Feb 2001
TAK WING INVESTMENT CO. LTD. v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- TAK WING INVESTMENT CO. LTD. v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL189/2001
Application dismissed because it was out of time under Order 53 rule 4(1) and, substantively, judicial review was an inappropriate remedy to restrain statutory recovery proceedings under s.75 of the Inland Revenue Ordinance where the District Court is a court of competent jurisdiction and the taxpayer retains statutory internal objection and appeal remedies; the Commissioner’s undertaking to consider objections did not render judicial review appropriate.