16 Apr 2003
RE LIU SING LEE
- Citation
- RE LIU SING LEE
- Court
- Court of First Instance
- Case number
- HCMP1099/2003
The court held the donation was properly valued at $1,000 because the proprietor initially asked for $1,000 then waived the charge, representing a true donation of that amount; the duration of display did not increase the donation value absent evidence the proprietor would have demanded additional payment; the applicant's omission constituted an erroneous conscious decision amounting to a reasonable cause under s40(4)(c) rather than inadvertence, and there was insufficient evidence of bad faith, so relief to correct the return was granted for item 5 with value fixed at $1,000 and costs of the…