19 Dec 2006
YEUNG PING HUNG t/a ALFRED YEUNG & CO v. HA CHIU PING AND OTHERS
- Citation
- YEUNG PING HUNG t/a ALFRED YEUNG & CO v. HA CHIU PING AND OTHERS
- Court
- Court of Appeal
- Case number
- CACV160/2006
The Court dismissed the appeal holding that the trial judge correctly found the plaintiff had given appropriate advice and taken reasonable steps to seek a hold over and use tax reserve certificates, that the Assessor refused hold over before the tax fell due and that s71(2) was not engaged; therefore the plaintiff was not negligent and the counterclaim failed.