7 Dec 2020
SUEN HUNG SHAN v. COMMISSIONER OF INLAND REVENUE
- Citation
- [2020] HKCA 1010
- Court
- Court of Appeal
- Case number
- CAMP144/2020
Because s.69 IRO imposes a mandatory statutory time limit with no provision granting the court power to extend time, and the applicant failed to lodge and serve applications within the statutory periods (being one day late in the CFI filing and late in the Court of Appeal filing), the court had no jurisdiction to extend time and the application for leave to appeal was dismissed.