26 Oct 2018
文桂和及另一人 v. 印花稅署署長
- Citation
- [2018] HKDC 1302
- Court
- District Court
- Case number
- DCSA101/2016
The notices of appeal were filed outside the one‑month statutory period and the payment requirement under s14(1)(b) was not met; no applications were brought under ss14(5B) or 14(1B) to cure those defects; an appeal thus improperly constituted is incompetent and maintaining it without taking steps to make it competent is an abuse of process. Accordingly the notices were struck out and costs awarded.