25 Mar 1993
The Commissioner of Inland Revenue, Hong Kong v. Lee Lai Ping
- Citation
- The Commissioner of Inland Revenue, Hong Kong v. Lee Lai Ping
- Court
- District Court
- Case number
- DCMP896/1990
Sections 75(3) and (4) are not inconsistent with Articles 10 and 22 because tax assessments are administrative acts subject to merits review before the Board of Review and other statutory appeal routes satisfy Article 10; therefore the Defence is struck out and judgment entered for the Commissioner for HK$229,845. Section 77 is inconsistent with Article 10 because it permits an ex parte stop order founded solely on the Commissioner’s certificate with no judicial discretion or merits hearing, and the Direction is therefore discharged.