CNT SECURITY CO LTD v. HKSAR
- Citation
- CNT SECURITY CO LTD v. HKSAR
- Status
- Judgment
- Jurisdiction
- Hong Kong
- Court
- Court of Final Appeal
- Decision
- 30 July 2007
- 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
- Case number
- FAMC35/2007
- Language
- English
More details
- Court
- Court of Final Appeal
- Decision
- 30 July 2007
- 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
- Case number
- FAMC35/2007
- Language
- English
On this page
Professional case brief
Research organized from the available case record
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
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
- 01
Whether the phrase 'other than a housing allowance or other housing benefit' in s.2(1) of the Mandatory Provident Fund Schemes Ordinance excludes housing allowances from 'relevant income'
- 02
Whether the applicant has a reasonable excuse under s.43B(1) of the Ordinance
- 03
Where the burden of proof lies in relation to reasonable excuse and whether that question arises given the facts
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
Legal principles
- 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'.
- 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.
- 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
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
Judgment reading view
Judgment text
The complete available source text.
Court of Final Appeal
Judgment· 30 July 2007
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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