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

A taxing master has the discretionary power under Order 62, rule 17 to grant interim certificates for unopposed items in a bill of costs even at the call-over hearing; the Paying Parties failed to establish reasons to refuse the exercise of that discretion, and there was no basis for a discount or instalment payments, accordingly interim certificates for specified sums were ordered payable forthwith.

Citation
BEATRICE TSANG SAU HING AND ANOTHER v. YEUNG MAN LOONG MAXLY 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); 4th Petitioner (hccw130 133): Yeung Tung Shing; 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; 3rd Respondent (hccw130 133): Tsang Hon Kong
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
31 March 2009
Case Number
HCCW50/2006
Procedural Posture
Companies (winding Up) Proceedings / Taxation (call Over Hearing) / Application for Interim Certificates
Outcome
Interim certificates granted for unopposed items in the bills of costs; payment ordered forthwith; costs of the summonses awarded to the Receiving Parties on a nisi gross sum basis with a timetable for filing and a hearing date fixed.
Legal Topics
Interim Certificates, Taxation of Costs, Winding Up, Costs Orders, Procedural Discretion
Source Language
EN
Companies Law Civil Procedure Costs and Taxation Interim Certificates Taxation of Costs Winding Up Costs Orders Procedural Discretion

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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); 4th Petitioner (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)

Tsang Hon Kong

3rd Respondent (hccw130 133)

Procedural Posture

Companies (winding Up) Proceedings / Taxation (call Over Hearing) / Application for Interim Certificates

Legal Issues

  1. 1 Whether receiving parties entitled to interim certificates for unopposed items where objections not raised
  2. 2 Whether application for interim certificates formed part of the taxation process at call-over hearing
  3. 3 Whether granting interim certificates would be contrary to rules of reason and justice

Ratio Decidendi

A taxing master has the discretionary power under Order 62, rule 17 to grant interim certificates for unopposed items in a bill of costs even at the call-over hearing; the Paying Parties failed to establish reasons to refuse the exercise of that discretion, and there was no basis for a discount or instalment payments, accordingly interim certificates for specified sums were ordered payable forthwith.

Court Disposition

Interim certificates granted for unopposed items in the bills of costs; payment ordered forthwith; costs of the summonses awarded to the Receiving Parties on a nisi gross sum basis with a timetable for filing and a hearing date fixed.

Orders

  • Interim certificates to be issued for the amounts set out for each case in paragraph 16 subject to the adjustment in paragraph 17 and payable forthwith
  • Interim certificate amounts: HCCW49/2006 HKD 3514872; HCCW50/2006 HKD 92659; HCCW51/2006 HKD 83222; HCCW52/2006 HKD 96934; HCCW130/2007 HKD 1203318 (adjusted); HCCW131/2007 HKD 10489; HCCW132/2007 HKD 9997; HCCW133/2007 HKD 9997