The Commissioner of Inland Revenue, Hong Kong v Lee Lai Ping, The Administratrix of the Estate of the late Lui Kim Kei formerly trading as Leung Lee Seafood Wholesale

Read the full judgment text of DCCJ 001541/1992 on BabelCite. This District Court judgment was delivered on 25 March 1993.

2. There are 2 applications before me. The first is an application by the Commissioner of Inland Revenue ("the Commissioner") to strike out the Defence of the Defendant ("the taxpayer") on the ground that the Defence discloses no reasonable defence. The Commissioner is claiming against the taxpayer the sum of $229,845.00 being part of the profit tax assessed of a business belonging to her son who died in 1988. The taxpayer is the administratrix of her son's estate. The taxpayer in her Defence co

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