Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Discretion to grant relief

Legal area

Court

16 May 1996

Edward Wong and Co. Ltd. v. Twin Express Ltd. and Others

Citation

Edward Wong and Co. Ltd. v. Twin Express Ltd. and Others
Court

Court of Appeal
Case number

CACV34/1996

The judge did not err: the failure to obtain leave to serve out of jurisdiction was an irregularity that could be overlooked; appellants had actual notice by April 1995, unexplained delay and no disclosed defence, and their conduct indicated evasion, so it was within judicial discretion to refuse extension of time and to uphold the default judgment and charging order.
3 Jun 1992

LEE MA LOI v. COMMISSIONER OF INLAND REVENUE AND ANOTHER

Citation

LEE MA LOI v. COMMISSIONER OF INLAND REVENUE AND ANOTHER
Court

Court of Appeal
Case number

CACV8/1992

The Court held the estimated assessments and the s.76(1) notice were an abuse of the Inland Revenue's statutory powers because they were used as a device to secure cash seized by police rather than bona fide for assessment and collection of tax; judicial review was appropriate despite alternative tax appeal routes because abuse of power is a public law matter; the lower court properly exercised its discretion in granting certiorari and the appeal was dismissed.