Read the full judgment text of CACV 368/2025 on BabelCite. This Court of Appeal judgment was delivered on 23 December 2025.
1. The Debtor was a director of Tak Wah (“Tak Wah”) Building Works Ltd. On 5 August 2022, Tak Wah filed a claim with the Small Claims Tribunal against the Commissioner of Inland Revenue (SCTC 22471/2022; the “Small Claims Proceedings”), pointing out that the Commissioner’s decision not to accept Tak Wah’s application for a business registration certificate by reason of its failure to make payments of business registration fees was unreasonable and was contrary to Section 7(3) of the Business Reg
Cites 4 cases