Read the full judgment text of CACV 000109/1981 on BabelCite. This Court of Appeal judgment was delivered on 31 March 1982.
1. This is an appeal against the decision of Mr. Justice Bewley in which he held that, for the purpose of satisfying the tax liability of the taxpayer alone, a notice under Section 76 of the Inland Revenue Ordinance (Cap. 112) could be used by the Commissioner of Inland Revenue to require a bank to pay to the Commissioner the credit balance in a joint account maintained by the tax payer and another person. The facts were that Mr. Yen Ah Chun (the tax payer) maintained a joint saving account with