Hong Kong Case Law: Decisions & Judgments

Topic

Postponement of payment

Legal area

Court

10 Dec 2025

BAREND LTD v. THE COLLECTOR OF STAMP REVENUE

Citation

[2025] HKDC 1777
Court

District Court
Case number

DCSA14/2024

The court dismissed the s14(5B) leave application because the appellant failed to show any reasonable cause that prevented filing within the one‑month statutory period; dismissal of the postponement application made the duty immediately payable, and the three‑month delay in payment and further delay in applying for leave were unjustified such that extension should be refused.
27 Sept 2019

HO KIN TAI AND ANOTHER v. COLLECTOR OF STAMP REVENUE

Citation

[2019] HKDC 1310
Court

District Court
Case number

DCSA325/2019

Court accepted appellants' evidence of dire financial circumstances and, giving weight to their subjective stance and an objective common‑sense assessment, found that payment of the ASD would impose undue hardship and exercised its discretion under s14(1B) to allow the appeal to be brought without payment or security.
16 Mar 2018

WONG WING WAH v. THE COLLECTOR OF STAMP REVENUE

Citation

[2018] HKDC 286
Court

District Court
Case number

DCMP3454/2017

Extension under s14(5B) refused because although the court adopts the 'unable to' meaning of 'prevented', applicant had been able to instruct solicitors and had not shown she was unable to lodge appeals within the statutory month; relief under s14(1B) refused because applicant failed to prove financial hardship and did not meet s14(1A) requirements for postponement; procedural misuse of expedited originating summons was noted but no separate sanction given as claim dismissed on merits.
30 Sept 2005

WAN WAH SHING v. THE COLLECTOR OF STAMP REVENUE

Citation

WAN WAH SHING v. THE COLLECTOR OF STAMP REVENUE
Court

District Court
Case number

DCMP2766/2005

The court was satisfied the applicant's diagnosed grave illness (hepatocellular carcinoma with metastasis and palliative radiotherapy) amounted to a reasonable cause preventing timely appeal and therefore exercised its residual discretion to grant leave to appeal out of time; however the applicant failed to establish that immediate payment of the assessed stamp duty would impose hardship, so postponement of payment was refused and a costs order nisi was made against the applicant.
23 Dec 1983

NG YAT YING v. LAM MING KWAN AND OTHERS

Citation

NG YAT YING v. LAM MING KWAN AND OTHERS
Court

Court of First Instance
Case number

HCA2495/1977

On the facts the court inferred a different intention to the presumption in s.20(1): retention of the registration book and an agreement that the parties would attend the Transport Department and payment of the balance before completion demonstrated that property was to pass only on payment and registration; accordingly property remained with the registered owner at the time of the accident, the driver was a permitted driver not servant/agent, and the insurer was liable under the policy extension to satisfy judgments against the driver.

Hong Kong Case Law

BAREND LTD v. THE COLLECTOR OF STAMP REVENUE

HO KIN TAI AND ANOTHER v. COLLECTOR OF STAMP REVENUE

WONG WING WAH v. THE COLLECTOR OF STAMP REVENUE

WAN WAH SHING v. THE COLLECTOR OF STAMP REVENUE

NG YAT YING v. LAM MING KWAN AND OTHERS