Read the full judgment text of CACV 64/2011 on BabelCite. This Court of Appeal judgment was delivered on 22 February 2013.
1. On 21 March 2012, we allowed the appeal of the Commissioner of Inland Revenue against the judgment of Reyes J ([2011] 3 HKLRD 216) in an application for judicial review brought by the liquidators of Moulin Global Eyecare Trading Limited (“MGET”). We set aside the judge’s orders quashing the decisions of the Commissioner and the consequential directions that the applications of MGET under sections 64 and 70A of the Inland Revenue Ordinance, Cap 112 be remitted to the Commissioner for considera
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