Read the full judgment text of HCAL 000066/2003 on BabelCite. This High Court CFI judgment was delivered on 7 September 2004.
1. This is an application for judicial review by the Commissioner of Inland Revenue against the Inland Revenue's Board of Review's decision to decline to state a case, as requested by the Commissioner, pursuant to section 69(1) of the Inland Revenue Ordinance, following a hearing by the Board in which it, inter alia , ruled that a certain sum of money in the 2nd respondent's tax return was not liable to salaries tax.