9 Jun 2005
LAM CHI BIU v. MAK KEE LTD AND ANOTHER
- Citation
- LAM CHI BIU v. MAK KEE LTD AND ANOTHER
- Court
- Court of Appeal
- Case number
- CACV191/2004
A certificate issued under section 16A, if not validly objected to or challenged within the statutory time limits, is binding and conclusive as to the quantum assessed, but it is not binding as to the issue of liability because the Ordinance does not empower the Commissioner to determine liability; the District Court may adjudicate liability on a section 18A application and the judge was entitled to hear and decide liability accordingly, so the 2nd respondent's challenge failed.