6 Feb 2007
SECRETARY FOR JUSTICE v. HONG KONG CABLE TELEVISION LTD
- Citation
- SECRETARY FOR JUSTICE v. HONG KONG CABLE TELEVISION LTD
- Court
- Court of First Instance
- Case number
- HCA1398/2005
The court held that the transitional provision must be read so that subscription royalty is calculated by applying the statutory rate to the subscriptions actually received during the effluxed part of the accounting year (1 Jan–6 Jul 2000); the Government's method of applying the annual subscriptions then prorating by days improperly averages receipts, would effectively exceed the 7.5% statutory cap and contravene s23 Cap 1 and the legislative scheme, and is therefore unlawful.