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 Registrar held that Order 62, r.17 empowers the taxing master to grant interim certificates for unopposed items in a bill of costs even at the call-over hearing; the application was part of the taxation process; the Paying Parties failed to demonstrate any legal basis to refuse certificates, to justify a discount or instalment payments; thus interim certificates were ordered payable forthwith and costs of the summonses were to be assessed on a gross sum basis with specified timetable.

Citation
BEATRICE TSANG SAU HING AND ANOTHER v. YEUNG MAN LOONG MAXLY AND OTHERS
Parties
1st Petitioner (hccw49 52/2006); 1st Respondent (hccw130 133/2007): Beatrice Tsang Sau Hing; 2nd Petitioner (hccw49 52/2006); 2nd Respondent (hccw130 133/2007): Luana Tsang Sau Kuen; 1st Respondent (hccw49 52/2006); 1st Petitioner (hccw130 133/2007): Yeung Man Loong Maxly; 2nd Respondent (hccw49 52/2006); 2nd Petitioner (hccw130 133/2007): Yeung Man Fung; 3rd Respondent (hccw49 52/2006); 3rd Petitioner (hccw130 133/2007): Lo Wai Yin; 4th Respondent (hccw49 52/2006): Yeung Tung Shing; 5th Respondent (hccw49/2006); 4th Respondent (hccw130/2007): Gold Pleasure Industrial Company Limited; 5th Respondent (hccw50/2006); 4th Respondent (hccw131/2007): Topville Industrial Company Limited; 5th Respondent (hccw51/2006); 4th Respondent (hccw132/2007): Sunville Investment Company Limited; 5th Respondent (hccw52/2006); 4th Respondent (hccw133/2007): Boville Industrial Company Limited; 3rd Respondent (hccw130 133/2007): Tsang Hon Kong
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
31 March 2009
Case Number
HCCW51/2006
Procedural Posture
Companies (winding Up) Proceedings Taxation of Costs / Call Over Hearing / Taxation (application for Interim Certificates)
Outcome
Interim certificates issued for specified unopposed amounts payable forthwith; costs of the summonses awarded to the Receiving Parties on a nisi basis to be assessed on a gross sum with a timetable for filings and a hearing date.
Legal Topics
Interim Certificates, Taxation of Costs, Costs Assessment, Winding Up
Source Language
EN
Company Law Civil Procedure Costs and Taxation Interim Certificates Taxation of Costs Costs Assessment Winding Up

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Parties

Beatrice Tsang Sau Hing

1st Petitioner (hccw49 52/2006); 1st Respondent (hccw130 133/2007)

Luana Tsang Sau Kuen

2nd Petitioner (hccw49 52/2006); 2nd Respondent (hccw130 133/2007)

Yeung Man Loong Maxly

1st Respondent (hccw49 52/2006); 1st Petitioner (hccw130 133/2007)

Yeung Man Fung

2nd Respondent (hccw49 52/2006); 2nd Petitioner (hccw130 133/2007)

Lo Wai Yin

3rd Respondent (hccw49 52/2006); 3rd Petitioner (hccw130 133/2007)

Yeung Tung Shing

4th Respondent (hccw49 52/2006)

Gold Pleasure Industrial Company Limited

5th Respondent (hccw49/2006); 4th Respondent (hccw130/2007)

Topville Industrial Company Limited

5th Respondent (hccw50/2006); 4th Respondent (hccw131/2007)

Sunville Investment Company Limited

5th Respondent (hccw51/2006); 4th Respondent (hccw132/2007)

Boville Industrial Company Limited

5th Respondent (hccw52/2006); 4th Respondent (hccw133/2007)

Tsang Hon Kong

3rd Respondent (hccw130 133/2007)

Procedural Posture

Companies (winding Up) Proceedings Taxation of Costs / Call Over Hearing / Taxation (application for Interim Certificates)

Legal Issues

  1. 1 Whether a taxing master may grant interim certificates for unopposed items at the call-over hearing
  2. 2 Whether an application for interim certificates is part of the taxation process when formal item-by-item taxation has not commenced
  3. 3 Whether principles of reason and justice or equitable considerations justify withholding or discounting interim certificates

Ratio Decidendi

The Registrar held that Order 62, r.17 empowers the taxing master to grant interim certificates for unopposed items in a bill of costs even at the call-over hearing; the application was part of the taxation process; the Paying Parties failed to demonstrate any legal basis to refuse certificates, to justify a discount or instalment payments; thus interim certificates were ordered payable forthwith and costs of the summonses were to be assessed on a gross sum basis with specified timetable.

Court Disposition

Interim certificates issued for specified unopposed amounts payable forthwith; costs of the summonses awarded to the Receiving Parties on a nisi basis to be assessed on a gross sum with a timetable for filings and a hearing date.

Orders

  • Interim certificates be issued for the amounts set out in paragraph 16 of the judgment subject to the adjustment in paragraph 17 (including adjustment of HCCW130/2007 to 1,203,318) payable forthwith
  • On a nisi basis costs of the summonses be to the Receiving Parties to be assessed on a gross sum basis