Read the full judgment text of CAAR 000002/1978 on BabelCite. This Court of Appeal judgment.
1. These are applications for review of sentences imposed in respect of offences under s. 82 of the Inland Revenue Ordinance. Unhappily they were presented before us on behalf of the Attorney General as though they were appeals against sentences, in spite of the repeated emphasis which the court has placed on the important distinction between an appeal and a review: see, for example, Re Applications for review of certain sentences by the Attorney General 1972 H.K.L.R. 370.