27 Sept 2019
HO KIN TAI AND ANOTHER v. COLLECTOR OF STAMP REVENUE
- Citation
- [2019] HKDC 1310
- Court
- District Court
- Case number
- DCSA325/2019
Court accepted appellants' evidence of dire financial circumstances and, giving weight to their subjective stance and an objective common‑sense assessment, found that payment of the ASD would impose undue hardship and exercised its discretion under s14(1B) to allow the appeal to be brought without payment or security.