Read the full judgment text of HCMP 1104/1987 on BabelCite. This High Court CFI judgment.
1. This is an application by Chun Yuet Bun for judicial review arising out of a decision of the Commissioner of Inland Revenue on the 9th of April of this year refusing to accept the Applicant's objection to an estimated assessment of Profits Tax as being out of time. Leave was given by Mr. Justice Mayo on the 16th of June of this year. This matter raises some important points with regard to the role of the Commissioner of Inland Revenue insofar as his administrative functions are concerned and