8 Jan 2016
WONG CHAK SIN v. THE COLLECTOR OF STAMP REVENUE
- Citation
- WONG CHAK SIN v. THE COLLECTOR OF STAMP REVENUE
- Court
- District Court
- Case number
- DCSA19/2014
The Agreement is chargeable with Buyer\u2019s Stamp Duty; retrospective removal of the Minor Exemption by the Amendment Ordinance is lawful in the taxation context, Basic Law arts 6 and 105 are not engaged because taxation is governed by Art 108, and the appellant failed to demonstrate any breach of proportionality or illegality.