Read the full judgment text of DCCJ 005485/1976 on BabelCite. This District Court judgment.
1. The single point arising for determination in this case is whether the District Court is the expressed exclusive forum for the recovery of tax due and payable under the Inland Revenue Ordinance Cap. 112. If it is not, then, by reason of section 37A of the District Court Ordinance, Cap. 336, as read with sub-sections (1) and (2) of section 5 of the Small Claims Tribunal Ordinance, Cap. 338, claims for arrears of tax of not more than $3,000 must be brought in the Small Claims Tribunal.