30 Jul 2018
Leave to appeal was refused because the applicant failed to demonstrate that the appeal raised a question of great and general or public importance under s22(1)(b) and the proposed appeal lacked arguable grounds; Article 35 does not entitle her to automatic leave.
21 Jan 2011
The Defence discloses no reasonable defence: BOR10 and Basic Law Article 35 do not apply to tax assessment proceedings as such, and in any event the statutory objection and appeal mechanism (Board of Review and appeals to courts of full jurisdiction) provides sufficient judicial protection; therefore section 75(4) IRO is not unconstitutional and the Defence is struck out, judgment entered for the Plaintiff for HK$2,403,051 plus interest and costs.