Read the full judgment text of HCMP 000471/1974 on BabelCite. This High Court CFI judgment.
1. The appellant company purported to make a return of assessable profits for the purposes of Section 51(1) of the Inland Revenue Ordinance Cap. 112 for the year of assessment 1973-1974. The only document submitted to the Commissioner for the purpose of the assessment was the form known as B.I.R. 51, a form which is specifically prescribed by the Board of Inland Revenue for the purpose and which is supplied by the Inland Revenue Department to such business firms in each year of assessment. The f