Read the full judgment text of DCCJ 004568/1975 on BabelCite. This District Court judgment.
1. By this action, the Commissioner of Inland Revenue seeks to recover Profits Tax in the sum of $762,647.00. The Defendant has filed a Defence and Counterclaim, but in the course of these proceedings, the Counterclaim was abandoned. The Commissioner applies to have the Defence struck out and for leave to sign judgment as claimed. The Commissioner relies on S.75(4) of the Inland Revenue Ordinance which reads as follows:-