9 Nov 2018
HIU HUNG POR 對 THE COLLECTOR OF STAMP REVENUE
- Citation
- [2018] HKDC 1319
- Court
- District Court
- Case number
- DCSA283/2018
The court dismissed both applications because the appellant failed to produce credible evidence of illness, absence or other reasonable cause to justify extension of time, had engaged solicitors before the deadline (undermining the absence claim), failed to prove financial hardship or provide the required guarantee under s14(1B), and therefore both the extension and leave to appeal without payment were refused; summons revoked and case struck out with costs awarded to respondent.