Read the full judgment text of on BabelCite. was delivered on 23 December 1988.
1. On 11th August 1987, the Board made a decision which was adverse to the Commissioner. By letter dated 9th September 1987, the Commissioner, in accordance with the provisions of section 69(1) of the Inland Revenue Ordinance, Cap. 112, applied to the Board to state a case. Section 69 reads :-