30 Mar 2021
TSE SUM PING v. THE COLLECTOR OF STAMP REVENUE
- Citation
- [2021] HKDC 379
- Court
- District Court
- Case number
- DCSA2/2020
The District Court has jurisdiction under Order 20 r.8(1) RDC to order amendment of documents including a Case Stated, but on the facts the Case Stated prepared by the Collector was adequate to frame the issue for appeal (whether the appellant can prove she acted on her own behalf under s.29CB(2)), and the appellant bears the burden of proof so the Collector was not required to identify third parties; therefore the appellant\u2019s application to compel revision of the Case Stated failed and was dismissed.