30 Jan 2014
SHUM CHIU HUNG v. WAH TAI (H.K.) DEVELOPMENT LTD
- Citation
- SHUM CHIU HUNG v. WAH TAI (H.K.) DEVELOPMENT LTD
- Court
- Court of First Instance
- Case number
- HCMP2304/2013
The court refused retrospective extensions because the applicants failed to demonstrate inadvertence or that they took all reasonable steps to comply; documentary evidence did not support assertions of auditors' engagement; many accounts were not prepared until listing due diligence, indicating indifference rather than genuine mistake; and the applications appeared primarily to seek relief from potential criminal liability without adequate evidence justifying such relief, so the s122(1B) discretion was not properly exercised in their favour.