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

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

The taxing master has a discretionary power under Order 62, rule 17 to grant interim certificates in the course of taxation, including at the call‑over hearing, for unopposed items; the Paying Parties failed to provide evidence or legal basis to displace that discretion, so interim certificates were ordered and requests for discount or instalments were refused.

Citation
BEATRICE TSANG SAU HING AND ANOTHER v. YEUNG MAN LOONG MAXLY AND OTHERS
Parties
1st Petitioner; 1st Respondent (in Later Proceedings): Beatrice Tsang Sau Hing; 2nd Petitioner; 2nd Respondent (in Later Proceedings): Luana Tsang Sau Kuen; 1st Respondent; 1st Petitioner (in Later Proceedings): Yeung Man Loong Maxly; 2nd Respondent; 2nd Petitioner (in Later Proceedings): Yeung Man Fung; 3rd Respondent; 3rd Petitioner (in Later Proceedings): Lo Wai Yin; 4th Respondent: Yeung Tung Shing; 5th Respondent; 4th Respondent (in Later Proceedings): Gold Pleasure Industrial Company Limited; 5th Respondent; 4th Respondent (in Later Proceedings): Topville Industrial Company Limited; 5th Respondent; 4th Respondent (in Later Proceedings): Sunville Investment Company Limited; 5th Respondent; 4th Respondent (in Later Proceedings): Boville Industrial Company Limited; 1st Respondent (in Later Proceedings); 1st Petitioner (in Earlier Proceedings): Tsang Sau Hing Beatrice; 2nd Respondent (in Later Proceedings); 2nd Petitioner (in Earlier Proceedings): Tsang Sau Kuen Luana; 3rd Respondent (in Later Proceedings): Tsang Hon Kong
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
31 March 2009
Case Number
HCCW52/2006
Procedural Posture
Companies (winding Up) Proceedings Under the Companies Ordinance Cap. 32 / Taxation Process at Call Over Hearing; Registrar's Decision on Application for Interim Certificates
Outcome
Interim certificates issued for specified amounts for unopposed items; paying parties to pay forthwith; costs of summonses to Receiving Parties on a nisi basis to be assessed on a gross sum basis with specified timetables and a hearing date for gross sum assessment.
Legal Topics
Interim Certificates, Taxation of Costs, Order 62 Rule 17, Winding Up
Source Language
EN
Company Law Civil Procedure Costs and Taxation Interim Certificates Taxation of Costs Order 62 Rule 17 Winding Up

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Parties

Beatrice Tsang Sau Hing

1st Petitioner; 1st Respondent (in Later Proceedings)

Luana Tsang Sau Kuen

2nd Petitioner; 2nd Respondent (in Later Proceedings)

Yeung Man Loong Maxly

1st Respondent; 1st Petitioner (in Later Proceedings)

Yeung Man Fung

2nd Respondent; 2nd Petitioner (in Later Proceedings)

Lo Wai Yin

3rd Respondent; 3rd Petitioner (in Later Proceedings)

Yeung Tung Shing

4th Respondent

Gold Pleasure Industrial Company Limited

5th Respondent; 4th Respondent (in Later Proceedings)

Topville Industrial Company Limited

5th Respondent; 4th Respondent (in Later Proceedings)

Sunville Investment Company Limited

5th Respondent; 4th Respondent (in Later Proceedings)

Boville Industrial Company Limited

5th Respondent; 4th Respondent (in Later Proceedings)

Tsang Sau Hing Beatrice

1st Respondent (in Later Proceedings); 1st Petitioner (in Earlier Proceedings)

Tsang Sau Kuen Luana

2nd Respondent (in Later Proceedings); 2nd Petitioner (in Earlier Proceedings)

Tsang Hon Kong

3rd Respondent (in Later Proceedings)

Procedural Posture

Companies (winding Up) Proceedings Under the Companies Ordinance Cap. 32 / Taxation Process at Call Over Hearing; Registrar's Decision on Application for Interim Certificates

Legal Issues

  1. 1 Whether receiving parties are entitled to interim certificates for unopposed items in a bill of costs at the call-over hearing
  2. 2 Whether an application for interim certificates forms part of the taxation process
  3. 3 Whether granting interim certificates would offend rules of reason and justice or warrant a discount due to third‑party funding

Ratio Decidendi

The taxing master has a discretionary power under Order 62, rule 17 to grant interim certificates in the course of taxation, including at the call‑over hearing, for unopposed items; the Paying Parties failed to provide evidence or legal basis to displace that discretion, so interim certificates were ordered and requests for discount or instalments were refused.

Court Disposition

Interim certificates issued for specified amounts for unopposed items; paying parties to pay forthwith; costs of summonses to Receiving Parties on a nisi basis to be assessed on a gross sum basis with specified timetables and a hearing date for gross sum assessment.

Orders

  • Interim certificates to be issued for the amounts specified for each HCCW matter, subject to the adjustment to HCCW130/2007, payable forthwith.
  • Paying Parties to pay the interim certificate sums forthwith.