11 Oct 2021
YU HON KWAN v. SECRETARY FOR JUSTICE
- Citation
- [2021] HKCFI 3022
- Court
- Court of First Instance
- Case number
- HCMP684/2020
The omission of transportation expenses was due to inadvertence and not bad faith; applicant filed Return within time and there was no intention to conceal vehicle use, therefore discretionary relief under s40 ECICO was granted to permit filing a corrective return within 14 days, and applicant ordered to pay respondent's costs of HKD 12,000.