Read the full judgment text of CACV 000145/1997 on BabelCite. This Court of Appeal judgment was delivered on 23 June 1998.
1. This is an appeal by the Commissioner of Inland Revenue from a judgment of Stone J. dated 25th March 1997. By that judgment the Judge dismissed an appeal by the Commissioner by way of case stated pursuant to Section 69(1) of the Inland Revenue Ordinance, Cap. 112. Although the Case Stated is dated 10th January 1996, the Determination in respect of which the appeal was brought was dated 24th December 1992.