8 Jun 2005
SECRETARY FOR JUSTICE v. CHUN KAM CHIU
- Citation
- SECRETARY FOR JUSTICE v. CHUN KAM CHIU
- Court
- Court of First Instance
- Case number
- HCA919/2002
The application to amend the defence was dismissed because the alleged misrepresentation had no real prospect of success: documentary evidence showed Deloitte were appointed by the company, not the Inland Revenue, so they lacked authority to make binding representations on behalf of the Revenue; permitting a last‑minute amendment at Day 3 would cause undue prejudice and require adjournment. The defendant was ordered to pay the costs of the application.