Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Failure to file annual return

  • 13 Oct 2017

    香港特別行政區 訴 卓芝服裝有限公司

    Citation
    香港特別行政區 訴 卓芝服裝有限公司
    Court
    Court of First Instance
    Case number
    HCMA434/2016

    Considering the appellant's clean record, immediate guilty plea, subsequent filing of the annual return and demonstrated financial hardship, and given the prosecution's concession that the original sentence was high, the court allowed the appeal and substituted a reduced penalty of HKD 3,340 (HKD 2,000 fixed plus HKD 20 per day for 67 days = HKD 1,340) and declined to make a costs order.

  • 23 Nov 2005

    HKSAR v. THE K2 LTD

    Citation
    HKSAR v. THE K2 LTD
    Court
    Court of First Instance
    Case number
    HCMA1002/2005

    The fine imposed by the Magistrate was within the established range of comparable sentences, the increased administrative fee did not amount to double punishment, and the mitigation offered did not justify reducing the sentence; therefore the appeal against sentence was dismissed.