13 Sept 2007
LEE CHI ENTERPRISES CO LTD v. KC HO & FONG (a firm)
- Citation
- LEE CHI ENTERPRISES CO LTD v. KC HO & FONG (a firm)
- Court
- Court of First Instance
- Case number
- HCMP61/2007
The Recorder held that the interim and final bills constituted parts of one continuous bill; because the final part was delivered within 12 months the whole series fell within s.67(2) second regime and was liable to taxation; the court would not exercise its discretion to refuse taxation but imposed terms requiring payment into court as security.