Commissioner of Inland Revenue v. Simon Patrick M Durrant

DCTC3415/2008

IN THE DISTRICT COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

TAX CLAIM NO. 3415 OF 2008

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BETWEEN

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Before: H H Judge Chow in Chambers (Open to the public)

Date of Hearing:   16 July 2009

Date of Decision:  16 July 2009

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D E C I S I O N

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1.The defendant says that the Inland Revenue Department should have proceeded in this action on the actual amount of tax he had to pay. That actual amount of tax, according to him, is the correct amount of tax he is liable to pay under the relevant law. But the Inland Revenue Department did not do so; it instituted this action on the incorrect amount and based on an affirmation/affidavit of officer(s) of the Inland Revenue Department. The affirmation/affidavit is a perjury, according to him.

2.This court can only make judgment or decision on the actual claim lodged by the plaintiff. If the claim is invalid, it is liable to be struck out. But there is no such application, so this court cannot make a decision or consider evidence in this respect. I try to ascertain from the defendant to see if he is saying that the figure imposed by the Inland Revenue Department is incorrect. He said that he knew that he could not launch an attack on this point. What he emphasized is that someone in the employ of the Inland Revenue Department is lying under oath. It is for him to take whatever action he deems fit in this respect. But I do not make any finding of fact in this regard.

3.I really cannot find any ground to upset the decision I made on 6 July 2009; so there is simply no merit in the application and I dismiss it.

(Discussions re costs)

4.Costs of this application be borne by the defendant, to be taxed by court.

Mr William Liu, of the Department of Justice, for the Plaintiff

Defendant, in person, present.