Read the full judgment text of HCAL 000091/2009 on BabelCite. This High Court CFI judgment was delivered on 20 September 2010.
1. In this judicial review, Kinco challenged two decisions of the Assistant Commissioner. The first is dated 5 June 2009 whereby the Assistant Commissioner ordered that the tax of HK$12,452,888 raised on it by way of additional assessment be held over on the condition that an equal amount of Tax Reserve Certificates (“TRC”) be purchased by 19 June 2009 (“the 1 st Decision”). The second decision is dated 30 June 2009 by which the Assistant Commissioner refused to reconsider holding over the tax
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