2 Feb 2018
SANFORCE LTD v. COLLECTOR OF STAMP REVENUE
- Citation
- [2018] HKDC 136
- Court
- District Court
- Case number
- DCSA4/2012
The court is bound by Bangkok Capital Antique to hold it has no jurisdiction to extend the 7-day period in SDO s14(2); HKBOR Article 10 does not extend to tax assessment procedures and Basic Law Article 35 is not infringed because judicial review remains available as an alternative remedy; accordingly the appeals cannot proceed and must be struck out; in any event discretionary extension would be refused due to long unexplained delay and prejudice to the Collector.