YEUNG MAN LOONG MAXLY AND OTHERS v. TSANG SAU HING BEATRICE AND OTHERS

YEUNG MAN LOONG MAXLY AND OTHERS v. TSANG SAU HING BEATRICE AND OTHERS

A taxing master has the discretion under Order 62 r.17 to issue interim certificates for unopposed items in a bill of costs even at the call-over stage; where paying parties have not properly raised or supported objections the discretion should be exercised to grant interim certificates payable forthwith, and absent evidence there is no basis for discounting or ordering instalment payments.

Citation
YEUNG MAN LOONG MAXLY AND OTHERS v. TSANG SAU HING BEATRICE AND OTHERS
Parties
1st Petitioner (hccw49 52); 1st Respondent (hccw130 133): BEATRICE TSANG SAU HING; 2nd Petitioner (hccw49 52); 2nd Respondent (hccw130 133): LUANA TSANG SAU KUEN; 1st Respondent (hccw49 52); 1st Petitioner (hccw130 133): YEUNG MAN LOONG MAXLY; 2nd Respondent (hccw49 52); 2nd Petitioner (hccw130 133): YEUNG MAN FUNG; 3rd Respondent (hccw49 52); 3rd Petitioner (hccw130 133): LO WAI YIN; 4th Respondent (hccw49 52): YEUNG TUNG SHING; 3rd Respondent (hccw130 133): TSANG HON KONG; 5th Respondent (hccw49); 4th Respondent (hccw130): GOLD PLEASURE INDUSTRIAL COMPANY LIMITED; 5th Respondent (hccw50); 4th Respondent (hccw131): TOPVILLE INDUSTRIAL COMPANY LIMITED; 5th Respondent (hccw51); 4th Respondent (hccw132): SUNVILLE INVESTMENT COMPANY LIMITED; 5th Respondent (hccw52); 4th Respondent (hccw133): BOVILLE INDUSTRIAL COMPANY LIMITED
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
31 March 2009
Case Number
HCCW133/2007
Procedural Posture
Companies (winding Up) Proceedings; Taxation of Costs / Application for Interim Certificates at Taxation Call Over Hearing (summons Issued)
Outcome
Interim certificates ordered for specified sums payable forthwith; costs of the summonses to receiving parties on a nisi gross sum basis with directions for filing and assessment.
Legal Topics
Interim Certificates, Taxation of Costs, Winding Up, Costs Assessment, Order 62 Rule 17, Practice Direction PD 14.3
Source Language
EN
Company Law Civil Procedure Costs Law Interim Certificates Taxation of Costs Winding Up Costs Assessment Order 62 Rule 17 +1 more

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Parties

BEATRICE TSANG SAU HING

1st Petitioner (hccw49 52); 1st Respondent (hccw130 133)

LUANA TSANG SAU KUEN

2nd Petitioner (hccw49 52); 2nd Respondent (hccw130 133)

YEUNG MAN LOONG MAXLY

1st Respondent (hccw49 52); 1st Petitioner (hccw130 133)

YEUNG MAN FUNG

2nd Respondent (hccw49 52); 2nd Petitioner (hccw130 133)

LO WAI YIN

3rd Respondent (hccw49 52); 3rd Petitioner (hccw130 133)

YEUNG TUNG SHING

4th Respondent (hccw49 52)

TSANG HON KONG

3rd Respondent (hccw130 133)

GOLD PLEASURE INDUSTRIAL COMPANY LIMITED

5th Respondent (hccw49); 4th Respondent (hccw130)

TOPVILLE INDUSTRIAL COMPANY LIMITED

5th Respondent (hccw50); 4th Respondent (hccw131)

SUNVILLE INVESTMENT COMPANY LIMITED

5th Respondent (hccw51); 4th Respondent (hccw132)

BOVILLE INDUSTRIAL COMPANY LIMITED

5th Respondent (hccw52); 4th Respondent (hccw133)

Procedural Posture

Companies (winding Up) Proceedings; Taxation of Costs / Application for Interim Certificates at Taxation Call Over Hearing (summons Issued)

Legal Issues

  1. 1 Whether a taxing master may issue interim certificates for unopposed items at call-over
  2. 2 Whether the application for interim certificates forms part of the taxation process
  3. 3 Whether interim certificates should be discounted for alleged shareholder funding

Ratio Decidendi

A taxing master has the discretion under Order 62 r.17 to issue interim certificates for unopposed items in a bill of costs even at the call-over stage; where paying parties have not properly raised or supported objections the discretion should be exercised to grant interim certificates payable forthwith, and absent evidence there is no basis for discounting or ordering instalment payments.

Court Disposition

Interim certificates ordered for specified sums payable forthwith; costs of the summonses to receiving parties on a nisi gross sum basis with directions for filing and assessment.

Orders

  • Interim certificates to be issued for the amounts specified (see directions) payable forthwith subject to adjustment for HCCW130/2007 to $1,203,318 HKD
  • Costs of the summonses to the Receiving Parties on a nisi basis to be assessed on a gross sum basis