6 Mar 2001
CHAN CHIU CHIK, EDDY AND ANOTHER v. FONG MAN KAM
- Citation
- CHAN CHIU CHIK, EDDY AND ANOTHER v. FONG MAN KAM
- Court
- Court of Appeal
- Case number
- CACV42/2001
The Court held that the Certificate of Exemption from Estate Duty was not sufficiently likely to shed light on whether the estate paid profits tax attributable to the noodle shops and that the defendant bears the burden of proving any payment before recovering contribution; accordingly inspection of that certificate was refused while inspection of Letters of Administration and a redacted Affirmation (save item 8) was permitted.