4 Dec 2024
香港特別行政區 訴 智街實業有限公司
- Citation
- [2025] HKCFI 656
- Court
- Court of First Instance
- Case number
- HCMA155/2024
The appellant's guilty pleas were clear, voluntary and sufficient to sustain conviction; incomplete or defective submissions do not excuse the statutory duty to file annual returns on time nor negate criminal liability; the magistrate's sentencing approach (HK$2,000 base plus HK$30 per day) was within established and reasonable sentencing practice and not manifestly excessive; payments to the Companies Registry are distinct regulatory fees and do not offset court-ordered fines. Consequently both conviction and sentence are upheld.