Read the full judgment text of HCMP 1286/2014 on BabelCite. This High Court CFI judgment was delivered on 18 August 2014.
1. The applicant is a taxpayer who, dissatisfied with his tax assessment by the Inland Revenue Department (“IRD”) appealed to the Inland Revenue Board of Review (“the Board”). His appeal was dismissed by the Board and so he then applied under section 69(1) of the Inland Revenue Ordinance, Cap 112 (the IRO) for the Board to state a case. After the Board had done so, the applicant applied by summons under section 69A(1) of the IRO for leave from the Court of Appeal for his Case Stated to be hear
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