Hong Kong Judgment

Court of Final Appeal

CNT SECURITY CO LTD v. HKSAR

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Source document

01

Holding and result

The court held that the statutory phrase excludes housing allowances from 'relevant income' and that the applicant's reliance on a reasonable excuse under s.43B(1) had no viable basis; accordingly the application for leave to appeal was refused.

Court disposition

Application for leave to appeal refused.

Orders

  • Leave to appeal refused.

02

Material facts

Parties

CNT Security Company Limited

Applicant Counsel: Mr Gerard McCoy SC (instructed by Messrs Leung, Chan & Pang)

Hong Kong Special Administrative Region

Respondent Counsel: Mr Kevin P Zervos SC (Department of Justice)

03

Procedural history

  1. Posture

    Miscellaneous Proceedings (criminal) No.35 of 2007; Application for Leave to Appeal From HCMA No. 887 of 2006 / Determination on Application for Leave to Appeal

04

Questions and positions

Legal issues

Party arguments

Applicant
Applicant argued that the payments in issue should not be excluded from the statutory definition of relevant income under s.2(1) and alternatively relied on having a reasonable excuse under s.43B(1).
Respondent
Respondent contended that the judge's interpretation excluding housing allowances from relevant income was correct, the applicant's contrary argument was not arguable, and that there was no viable basis for a reasonable excuse under s.43B(1).

05

Court’s reasoning

  1. 01

    Mandatory Provident Fund Schemes Ordinance, Cap. 485 s.2(1)

    The phrase 'other than a housing allowance or other housing benefit' excludes housing allowances from the definition of 'relevant income'.

  2. 02

    Mandatory Provident Fund Schemes Ordinance, Cap. 485 s.43B(1) and court determination

    A defence of reasonable excuse under s.43B(1) requires a viable factual and legal basis; absent such basis the burden of proof issue does not arise.

  3. 03

    Final Court of Appeal determination

    Leave to appeal will be refused where the proposed appeal is not arguable.

06

Ratio, limits and disposition

Ratio decidendi

The court held that the statutory phrase excludes housing allowances from 'relevant income' and that the applicant's reliance on a reasonable excuse under s.43B(1) had no viable basis; accordingly the application for leave to appeal was refused.

Obiter and limits

  • The judge's conclusion on statutory interpretation was 'plainly right' and the contrary was 'not arguable'.
  • Wherever the burden of proof in relation to reasonable excuse lies, there was no viable basis and therefore the question of burden did not arise.

Court disposition

Application for leave to appeal refused.

  • Leave to appeal refused.

Source and reliance status

Court of Final Appeal · 30 July 2007

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Judgment text

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Source document

Court of Final Appeal

Judgment· 30 July 2007

CNT SECURITY CO LTD v. HKSAR

bjbj FAMC No. 35 of 2007

IN THE COURT OF FINAL APPEAL OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION MISCELLANEOUS PROCEEDINGS NO. 35 OF 2007 (CRIMINAL) (ON APPLICATION FOR LEAVE TO APPEAL FROM HCMA NO. 887 OF 2006) _____ Between:

CNT SECURITY COMPANY LIMITED Applicant - and -

HONG KONG SPECIAL ADMINISTRATIVE REGION Respondent _____ Appeal Committee: Chief Justice Li, Mr Justice Bokhary PJ and Mr Justice Ribeiro PJ Date of Hearing: 30 July 2007 Date of Determination: 30 July 2007

D E T E R M I N A T I O N Chief Justice Li: The first point raised in this application is the proper interpretation of the phrase other than a housing allowance or other housing benefit in the definition of relevant income in s. 2(1) of the Mandatory Provident Fund Schemes Ordinance, Cap.

485. The judge s conclusion on this question is plainly right. In our view, the contrary is not arguable. The applicant further relies on reasonable excuse under s. 43B(1) of the Ordinance. But wherever the burden in relation to reasonable excuse lies, there is no viable basis for it. Therefore, the question of the burden of proof in relation to reasonable excuse does not arise. Accordingly, the application for leave is refused. (Andrew Li) (Kemal Bokhary) (R.A.V. Ribeiro) Chief Justice Permanent Judge Permanent Judge Mr Gerard McCoy SC (instructed by Messrs Leung, Chan & Pang) for the applicant Mr Kevin P Zervos SC (of the Department of Justice) for the respondent -

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Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

Mandatory Provident Fund Schemes Ordinance, Cap. 485 s.2(1)

Legislation

Legislation referenced in the available case record.

Mandatory Provident Fund Schemes Ordinance, Cap. 485 s.43B(1)

Legislation

Legislation referenced in the available case record.

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