Read the full judgment text of HCMA 000392/2006 on BabelCite. This High Court CFI judgment was delivered on 16 November 2006.
1. The appellant was convicted on his own plea of three charges (Charges 1 to 3) of ‘omitting from a tax return a sum with wilful intent’, contrary to section 82(1)(a) of the Inland Revenue Ordinance, Cap.12 and one charge (Charge 4) of ‘making a false statement with wilful intent’ contrary to section 82(1)(c) of the same. He was sentenced to two month’s imprisonment, a fine of $5,000 and a further fine of $20,000 for each of the first three charges, the prison terms concurrent, and a fine of $