15 Nov 2010
HKSAR v. WONG YUK TUNG AND ANOTHER
- Citation
- HKSAR v. WONG YUK TUNG AND ANOTHER
- Court
- Court of First Instance
- Case number
- HCMA355/2010
Section 63C creates only an evidential burden on an accused to point to a reasonable excuse; the persuasive burden to prove absence of reasonable excuse remains with the prosecution. Although the magistrate erred in indicating the appellants bore the persuasive burden, on the rehearing the prosecution proved beyond reasonable doubt that there was no reasonable excuse and that non-payment was wilful (company accounts showed sufficient funds), so convictions stand. Sentences of six weeks' imprisonment on each summons are suspended for 18 months.