Read the full judgment text of HCIA 000008/1988 on BabelCite. This HCIA judgment.
1. Those who profit from this territory beyond a set margin are, by law, to make a contribution in tax. Every person chargeable to tax for any tax year must disclose that fact to the Commissioner of Inland Revenue. He must do so in writing within four months after the end of the tax year unless he has been, in the meantime, asked by the Commissioner to deliver a tax return. These legal obligations are embodied in section 51(1) and section 51(2) of the Inland Revenue Ordinance. The relevant part