Hong Kong Case Law: Decisions & Judgments

Topic

Accounts and inquiries

Legal area

Court

22 May 2025

GMT INDUSTRIAL LTD v. FAN RONG LI and YAU PAUL as the Administrator of the estate of SELVAM SELVARAJ, deceased

Citation

[2025] HKCFI 2141
Court

Court of First Instance
Case number

HCA546/2015

On the balance of probabilities the court found the liquidators proved that the two payments totalling US$7,000,000 were misappropriated by director Selvaraj in breach of his fiduciary duties, that the estate holds the sums on constructive trust for GMT, and that the defendant failed to justify the receipts or raise any valid defence; accordingly declarations, an account and restitution with equitable compensation and interest were ordered.
23 Dec 2024

HUI CHUN PING v. HUI KAU MO

Citation

[2024] HKCFA 32
Court

Court of Final Appeal
Case number

FACV6/2024

The Court held that s.20(1)(b) does not apply to the defendant because the alleged constructive trust arose from the defendant's own wrongful acquisition (category 2), so the six-year limitation in s.20(2) applies and the claim was time-barred; ancillary claims for accounts and equitable compensation are ancillary to and substantially the same as the barred breach of trust claim and are therefore also barred; appeal dismissed.
19 Jan 2024

SIAO MIU HUA (蕭妙華) SUED BY MA SIU YEE JOANNA (馬紹儀) HER NEXT FRIEND v. WU CHING KUEN (胡靜娟) THE ADMINISTRATRIX OF THE ESTATE OF MA CHIU HOI SANFORD (馬照海), DECEASED

Citation

[2024] HKCFI 232
Court

Court of First Instance
Case number

HCA1396/2016

On the evidence the court found the original Funds were a gift by Ma Senior to Madam Siao and that the Subject Assets (including the 19G property, HSB and DSB accounts, DSB Integrated account and Stocks, and the UBS Private Bank account) were acquired with those funds; there was either an express or inferable common intention that Madam Siao was the beneficial owner and Sanford held assets on trust for her; it would be unconscionable for Sanford or his estate to assert beneficial ownership; accordingly declarations were granted for Plaintiff and Defendant's counterclaim dismissed; deceased cl…
10 Jun 2020

CHAN FUK TAI AND OTHERS v. CHAN WAI MING

Citation

[2020] HKCFI 1041
Court

Court of First Instance
Case number

HCMP3474/2016

The Master applied the settled rule that the administrator bears the legal burden to prove that each expense was properly incurred for the benefit or execution of the estate. Absent satisfactory evidence or credible explanation, items are excluded. Applying those principles the Master excluded ritual/grave-paying expenses, nearly all taxi fares for numerous unexplained viewings, claimed lost wages lacking proof, and two tax items not related to the estate; accepted renovation costs on contractor affidavit, miscellaneous small travel and reasonable incidental items, and several undocumented bu…
18 Nov 2016

HYUNDAI MERCHANT MARINE (HONG KONG) LTD v. MA CHUN KIT AND OTHERS

Citation

HYUNDAI MERCHANT MARINE (HONG KONG) LTD v. MA CHUN KIT AND OTHERS
Court

Court of First Instance
Case number

HCA619/2016

The court held that where a claimant's case on misappropriation requires negating a legitimate-purpose defence and therefore necessarily involves allegations of dishonesty, that claim falls within the fraud exception so that O.14 does not apply; additionally, an allegation of fraud does not entitle a party to a jury trial under s.33A High Court Ordinance (Cap.4).
5 Oct 2015

CHENG NGAR MAN, ANGELA, MELWANI v. VISHAL PRAKASH MELWANI

Citation

CHENG NGAR MAN, ANGELA, MELWANI v. VISHAL PRAKASH MELWANI
Court

Court of Appeal
Case number

CACV274/2013

Summary judgment was improperly entered because the central question whether a resulting or express trust arose depended on the parties' actual intentions and required oral testimony and cross-examination; the defendant had raised triable issues sufficiently arguable to require a trial, so the appeal was allowed and the defendant granted unconditional leave to defend.
11 Apr 2007

LEI CHON KUN v. YIP TERESITA PUMARES

Citation

LEI CHON KUN v. YIP TERESITA PUMARES
Court

District Court
Case number

DCCJ892/2006

Plaintiff established a prima facie case that the defendant has possession, custody or power of Riches' financial statements and books/accounts for the specified period and those documents are relevant to the central issue; accordingly specific discovery was ordered limited to those financial documents; requests for tax returns and for Local and Overseas Terms/Employer Particulars were refused as unnecessary or insufficiently probative for the central issue; accounts and inquiries are to be conducted after trial; costs to be borne by each party.
23 Dec 2002

LAU CHI WANG JAMES AND OTHERS v. IP FOOK CHUEN THOMAS AND ANOTHER

Citation

LAU CHI WANG JAMES AND OTHERS v. IP FOOK CHUEN THOMAS AND ANOTHER
Court

Court of First Instance
Case number

HCA18950/1998

The court held the entry of judgment was irregular and must be set aside because (1) the claimed sum was not a liquidated demand but required accounting and inquiry, so judgment for a specific figure was improper; and (2) the unless order was a time order and the affirmation filed on 20 November 2001 constituted at least substantial compliance such that the plaintiffs should have sought relief inter partes rather than entering ex parte judgment. The 2nd defendant nonetheless had failed personally to file an affidavit but her failure was not contumelious and time was extended for compliance.
24 Oct 2002

YOOK TONG ELECTRIC CO. LTD. v. YOUNG DAO SUNG t/a CLEVER LINK INTERNATIONAL CO.

Citation

YOOK TONG ELECTRIC CO. LTD. v. YOUNG DAO SUNG t/a CLEVER LINK INTERNATIONAL CO.
Court

Court of First Instance
Case number

HCA19274/1998

Defendant failed to produce the required substantiating vouchers in breach of the express contractual term and multiple court orders; on the unchallenged evidence the sums paid by Plaintiff exceed substantiated expenses and the Defendant must repay HK$783,820.47 with interest and costs.
27 Sept 2001

DONGGUAN HARRIS PLASTIC PRODUCTS CO. LTD. AND ANOTHER v. CHAN DAI CHUNG t/a SUN FIRE TRADING CO.

Citation

DONGGUAN HARRIS PLASTIC PRODUCTS CO. LTD. AND ANOTHER v. CHAN DAI CHUNG t/a SUN FIRE TRADING CO.
Court

Court of First Instance
Case number

HCA289/1999

Security for costs was ordered because the 2nd plaintiff appears to be merely an agent/vehicle of the foreign 1st plaintiff with no demonstrated assets in Hong Kong, the plaintiffs failed to produce evidence to the contrary, and it is just to require security; the quantum was substantially discounted to reflect alternative procedure and uncertainty, resulting in an order for HK$250,000.