Read the full judgment text of CACC 000188/1997 on BabelCite. This Court of Appeal judgment was delivered on 20 August 1998.
1. The applicant faced three charges which alleged that he wilfully with intent to assist another person to evade tax signed a return furnished under the Inland Revenue Ordinance without reasonable grounds for believing the same to be true, contrary to s.82(1)(d) of that Ordinance. He was convicted of the first and second of those charges and was acquitted of the third charge. We need not concern ourselves further with that charge.