Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Secrecy provisions of tax authority
  • 19 May 1977

    CHENG POON KEI v. THE QUEEN

    Citation
    CHENG POON KEI v. THE QUEEN
    Court
    Court of First Instance
    Case number
    HCMP263/1977

    Because the Commissioner of Inland Revenue's sudden demand and freezing of bank accounts, following police notification, had the effect (or appearance) of frustrating the court's bail order and negating the ability to meet bail, the court exercised its discretion to reduce the cash component of bail from $500,000 to $250,000 while retaining other conditions; bail conditions must not be rendered illusory by external executive measures.