1 Sept 2021
DANIX LTD v. COLLECTOR OF STAMP REVENUE
- Citation
- [2021] HKDC 1025
- Court
- District Court
- Case number
- DCSA44/2013
Costs were ordered for the Collector because reducing costs to compensate appellants for non-refund would amount to an impermissible award of interest contrary to binding Court of Appeal authority (Nomura), there was no causal link between the Collector's conduct and additional costs, and appellants could have protected themselves under s14(1A) SDO by providing interest-bearing security.