18 Oct 2004
INTERASIA BAG MANUFACTURERS LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- INTERASIA BAG MANUFACTURERS LTD v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL98/2003
The application was dismissed because the Commissioner lawfully exercised his duty to collect tax based on the material before him; the applicant failed to disclose critical facts (notably that it had become dormant and had declared substantial dividends), did not establish a clear binding representation creating a substantive legitimate expectation, and was offered instalment remedies so the decisions did not unlawfully deny practical access to tribunals.