Read the full judgment text of DCCC 000294/1976 on BabelCite. This District Court judgment was delivered on 28 June 1976.
1. Court : Each accused has been found guilty of a series of serious offences of wilful tax evasion extending over a period of years. Each has made himself liable to a substantial monetary penalty in addition to a sentence of imprisonment. It seems that each may have considerable difficulty in paying a substantial fine. Nonetheless the Legislature in section 82 of the Inland Revenue Ordinance has indicated that offences against that section are to be regarded seriously. In the cases to which Mr.