Read the full judgment text of FAMV23/2012 on BabelCite. This Court of Final Appeal judgment was delivered on 27 November 2012 before Mr Justice Chan Acting CJ, Mr Justice Ribeiro PJ and Mr Justice Tang PJ.
Inland Revenue – extension of time for objection – non-receipt of notices – judicial review – Commissioner's decision – burden of proof – s.51(8) Inland Revenue Ordinance (Cap 112) – s.64(1) Inland Revenue Ordinance (Cap 112) – leave to appeal – point of law – 'or otherwise' ground – Court of Final Appeal held that the Commissioner's refusal to extend time was not flawed and the applicant did not show exceptional circumstances – application dismissed.
Legal issues: Constitutionality of service and objection scheme under Inland Revenue Ordinance · Review of Commissioner's refusal to extend time for objection
Outcome: Application for leave to appeal dismissed.
Cited by 1 case