4 Jan 2005
JULITA F. RAZA AND OTHERS v. CHIEF EXECUTIVE IN COUNCIL AND OTHERS
- Citation
- JULITA F. RAZA AND OTHERS v. CHIEF EXECUTIVE IN COUNCIL AND OTHERS
- Court
- Court of First Instance
- Case number
- HCAL30/2003
The application is dismissed because (1) objectively the two Orders in Council were independent decisions arising from separate statutory and administrative schemes and did not constitute a colourable device to impose a tax on foreign domestic helpers; (2) the levy under s.14 Cap.423 is a statutory fee/charge for the privilege of employing non‑local workers and not a tax requiring LegCo approval; (3) the reduction of the minimum allowable wage was a reasonable administrative decision based on a basket of relevant economic indicators (CPI(A) not determinative); (4) the levy is not unlawfully d…