Read the full judgment text of CACV 000008/1992 on BabelCite. This Court of Appeal judgment.
1. This appeal is brought by the Commissioner of Inland Revenue to set aside the decision of Godfrey, J., given on 12th December last year whereby the judge, in effect, quashed three notices of assessment and demand for profits tax, together with a notice by the Commissioner under s. 76(1) of the Inland Revenue Ordinance, Cap. 112, which is a notice requiring a third party to pay to the Commissioner monies which the third party holds an account of a person charged by the Commissioner with tax. I
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