9 Mar 2026
LI NA v. THE COLLECTOR OF STAMP REVENUE
- Citation
- [2026] HKDC 344
- Court
- District Court
- Case number
- DCSA13/2025
S14(1A) is not a condition precedent to s14(1B); the appellant established that full payment would impose hardship but had not exhausted all means to raise funds; court exercised discretion to permit the appeal to be brought on part payment of HK$5,000,000 within 84 days and made costs order nisi in the cause of the appeal.