Read the full judgment text of HCMP 000226/1981 on BabelCite. This High Court CFI judgment was delivered on 24 July 1981.
1. In this summons the Court is asked to pronounce upon a question that involves a very small sum of money but an important point of principle, particularly so far as the Inland Revenue and the Exchange Banks Association are concerned. It is the interpretation of section 76 of the Inland Revenue Ordinance Cap. 112, which provides:-