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

Order 62 rule 17 empowers the taxing master to grant interim certificates in the course of taxation, including at the call-over hearing for unopposed items; the application was properly part of taxation; the Paying Parties failed to show convincing legal or evidential grounds to refuse interim certificates, to grant a discount, or to permit instalment payments; specified interim sums are payable forthwith and costs of the summonses are awarded to the Receiving Parties on a nisi gross sum basis with directions for assessment.

Citation
YEUNG MAN LOONG MAXLY AND OTHERS v. TSANG SAU HING BEATRICE AND OTHERS
Parties
1st Petitioner: BEATRICE TSANG SAU HING; 2nd Petitioner: LUANA TSANG SAU KUEN; 1st Respondent: YEUNG MAN LOONG MAXLY; 2nd Respondent: YEUNG MAN FUNG; 3rd Respondent: LO WAI YIN; 4th Respondent: YEUNG TUNG SHING; 5th Respondent: GOLD PLEASURE INDUSTRIAL COMPANY LIMITED; 5th Respondent: TOPVILLE INDUSTRIAL COMPANY LIMITED; 5th Respondent: SUNVILLE INVESTMENT COMPANY LIMITED; 5th Respondent: BOVILLE INDUSTRIAL COMPANY LIMITED; 1st Petitioner: YEUNG MAN LOONG MAXLY; 2nd Petitioner: YEUNG MAN FUNG; 3rd Petitioner: LO WAI YIN; 1st Respondent: TSANG SAU HING BEATRICE; 2nd Respondent: TSANG SAU KUEN LUANA; 3rd Respondent: TSANG HON KONG; 4th Respondent: GOLD PLEASURE INDUSTRIAL COMPANY LIMITED; 4th Respondent: TOPVILLE INDUSTRIAL COMPANY LIMITED; 4th Respondent: SUNVILLE INVESTMENT COMPANY LIMITED; 4th Respondent: BOVILLE INDUSTRIAL COMPANY LIMITED
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
31 March 2009
Case Number
HCCW131/2007
Procedural Posture
Companies (winding Up) Proceedings / Taxation (call Over Hearing) Application for Interim Certificates and Nisi Costs Assessment
Outcome
Interim certificates issued for specified sums payable forthwith; costs of the summonses granted to Receiving Parties to be assessed on a gross sum nisi basis; timetable and hearing fixed for gross sum assessment.
Legal Topics
Interim Certificate, Taxation of Costs, Taxing Master Discretion, Companies Ordinance Sections 177(1)(f) and 168 a
Source Language
EN
Company Law Civil Procedure Costs and Taxation Interim Certificate Taxation of Costs Taxing Master Discretion Companies Ordinance Sections 177(1)(f) and 168 a

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Parties

BEATRICE TSANG SAU HING

1st Petitioner

LUANA TSANG SAU KUEN

2nd Petitioner

YEUNG MAN LOONG MAXLY

1st Respondent

YEUNG MAN FUNG

2nd Respondent

LO WAI YIN

3rd Respondent

YEUNG TUNG SHING

4th Respondent

GOLD PLEASURE INDUSTRIAL COMPANY LIMITED

5th Respondent

TOPVILLE INDUSTRIAL COMPANY LIMITED

5th Respondent

SUNVILLE INVESTMENT COMPANY LIMITED

5th Respondent

BOVILLE INDUSTRIAL COMPANY LIMITED

5th Respondent

YEUNG MAN LOONG MAXLY

1st Petitioner

YEUNG MAN FUNG

2nd Petitioner

LO WAI YIN

3rd Petitioner

TSANG SAU HING BEATRICE

1st Respondent

TSANG SAU KUEN LUANA

2nd Respondent

TSANG HON KONG

3rd Respondent

GOLD PLEASURE INDUSTRIAL COMPANY LIMITED

4th Respondent

TOPVILLE INDUSTRIAL COMPANY LIMITED

4th Respondent

SUNVILLE INVESTMENT COMPANY LIMITED

4th Respondent

BOVILLE INDUSTRIAL COMPANY LIMITED

4th Respondent

Procedural Posture

Companies (winding Up) Proceedings / Taxation (call Over Hearing) Application for Interim Certificates and Nisi Costs Assessment

Legal Issues

  1. 1 Whether a taxing master may issue interim certificates for unopposed items at the call-over hearing
  2. 2 Whether the application for interim certificates forms part of the taxation process
  3. 3 Whether granting interim certificates would be contrary to rules of reason and justice

Ratio Decidendi

Order 62 rule 17 empowers the taxing master to grant interim certificates in the course of taxation, including at the call-over hearing for unopposed items; the application was properly part of taxation; the Paying Parties failed to show convincing legal or evidential grounds to refuse interim certificates, to grant a discount, or to permit instalment payments; specified interim sums are payable forthwith and costs of the summonses are awarded to the Receiving Parties on a nisi gross sum basis with directions for assessment.

Court Disposition

Interim certificates issued for specified sums payable forthwith; costs of the summonses granted to Receiving Parties to be assessed on a gross sum nisi basis; timetable and hearing fixed for gross sum assessment.

Orders

  • Interim certificates be issued for the amounts set out in paragraph 16 subject to the adjustment in paragraph 17, payable forthwith.
  • On a nisi basis, costs of the summonses be to the Receiving Parties to be assessed on a gross sum basis.