14 Feb 2001
HKSAR v. CHENG CHUNG MING
- Citation
- HKSAR v. CHENG CHUNG MING
- Court
- Court of First Instance
- Case number
- HCMA210/2000
The conviction was unsafe because the learned magistrate materially erred by treating the issue of sole proprietorship as a negative averment and thereby shifting the legal burden to the appellant; that misdirection was fundamental to the finding that the appellant made or concurred in making the invoices and therefore amounted to a material irregularity warranting quashing of the conviction.