Read the full judgment text of CACV 106/1991 on BabelCite. This Court of Appeal judgment.
1. This is an appeal by the Commissioner of Inland Revenue ("the Commissioner") against the decision of Barnett, J. dated 22nd May 1991 whereby, after a substantive judicial review hearing, he granted an application by Madam Nina T.H. Wang in relation to two determinations made by the Commissioner on 24th October 1990 under s.64(2) of the Inland Revenue ordinance, Cap. 112 ("the Ordinance). The judge granted the relief sought by the taxpayer by way of an order of certiorari resulting in the quas