24 Jan 2007
CHAN NGOK TIM, the proving administrator of the estate of the Deceased v. THE COMMISSIONER OF ESTATE DUTY
- Citation
- CHAN NGOK TIM, the proving administrator of the estate of the Deceased v. THE COMMISSIONER OF ESTATE DUTY
- Court
- Court of First Instance
- Case number
- HCMP1178/2004
The plaintiff failed to establish hardship under s.22(4) because the evidence was inadequate and inconsistent: the mortgage and property documents did not demonstrate inability to refinance or realise assets, the financial disclosure was selective and insufficient to show inability to pay, and dividend/shareholding assertions lacked supporting documentation; accordingly the plaintiff's summons was dismissed and the defendant's consequential relief granted with modifications, while an extension of time to file the second affirmation was allowed exceptionally.