Yue Yuen Marketing Co Ltd and Others v. Commissioner of Inland Revenue
Case No.HCAL 49/2009
Court
High Court CFI
Date17 Mar 2010
Judge—
Case Document
100%
HCAL 49/2009
IN THE HIGH COURT OF THE
HONG KONG SPECIAL ADMINISTRATIVE REGION
COURT OF FIRST INSTANCE
CONSTITUTIONAL AND ADMINISTRATIVE LAW LIST
NO. 49 OF 2009
____________
IN THE MATTER of the Inland Revenue Ordinance, Cap. 112
AND
IN THE MATTER of decisions made under s. 61A(2), proceedings brought pursuant to s. 64 and decisions made under s. 71 of the Inland Revenue Ordinance, Cap. 112
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BETWEEN
YUE YUEN MARKETING COMPANY LIMITED
1st Applicant
YUE YUEN PURCHASING & SUPPLY COMPANY LIMITED
2nd Applicant
YUE YUEN INTERNATIONAL LIMITED
3rd Applicant
TECHNIC HOLDINGS CORPORATION
4th Applicant
POU YUEN MARKETING COMPANY LIMITED
5th Applicant
POU YUEN TRADING INC.
6th Applicant
POU YUEN INTERNATIONAL LIMITED
7th Applicant
POU YUEN FU TA LIMITED
8th Applicant
and
COMMISSIONER OF INLAND REVENUE
Respondent
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Before: Hon Reyes J in Court
Date of Hearing: 11 March 2010
Date of Judgment: 17 March 2010
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CORRIGENDUM
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Please note the following amendments in the Judgment handed down on 17 March 2010:
(1) On page 4, the 4th line of paragraph 8, “Pou Hing Indutrial Co. Ltd.” should read “Pou Hing Industrial Co. Ltd.”;and
(2) On page 9, the 2nd line of paragraph 22, “Shum Yuet Lin” should read “Shum Yuet Lun”.
Dated the 10th day of December 2014
(Abby Wan)(Miss)
for Registrar, High Court
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