1 Sept 2021
LAND CONCEPT LTD v. COLLECTOR OF STAMP REVENUE
- Citation
- [2021] HKDC 1025
- Court
- District Court
- Case number
- DCSA9/2012
The court refused to reduce the Collector’s recoverable costs because doing so would amount in substance to awarding interest on refunds contrary to the binding decision in Nomura; the failure to refund before hearing did not exacerbate the Collector’s conduct or increase costs and appellants could have protected their position under SDO s14(1A); accordingly costs follow the event and appellants must pay the Collector’s costs to be taxed if not agreed.