Read the full judgment text of HCMP 001340/1988 on BabelCite. This High Court CFI judgment.
1. I have before me an interlocutory application in an action commenced by originating summons. The Plaintiffs in the action are tax-payers, and the Defendant is The Commissioner of Inland Revenue. The Defendant has issued notices dated 1st June 1988 for recovery of tax under S.76(1) of the Inland Revenue Ordinance with which the Plaintiffs ask the Court to declare that they do not have to comply.