27 Jul 2001
Kwok Chi Yip v. Wan Kei Geotechnical Engineering Co. Ltd. and Another
- Citation
- Kwok Chi Yip v. Wan Kei Geotechnical Engineering Co. Ltd. and Another
- Court
- District Court
- Case number
- DCEC180/2001
The court held that the proceedings were properly brought as an appeal under section 18 against the Review Assessment Board's Certificate dated 28 December 2000, not as a fresh s18A claim governed by the two year limitation in s14(1); accordingly the s14(4) summons was unnecessary and no order was made on it. The judge further held (hypothetically) that had the matter required a s14(4) decision the late application would have been refused for inordinate delay and lack of reasonable excuse.