Yue Yuen Marketing Co Ltd and Others v. Commissioner of Inland Revenue

Read the full judgment text of HCAL 49/2009 on BabelCite. This High Court CFI judgment was delivered on 17 March 2010.

Cites 1 case

Case No.HCAL 49/2009
Court
High Court CFI
Date17 Mar 2010
Judge
Case Document
100%Judiciary

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

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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

Other Judgments in This Case

Further hearings and rulings under HCAL 49/2009