31 May 2007
HKSAR v. CNT SECURITY CO LTD
- Citation
- HKSAR v. CNT SECURITY CO LTD
- Court
- Court of First Instance
- Case number
- HCMA887/2006
The court held that 'housing allowance or other housing benefit' in the definition of 'relevant income' is limited to actual and genuine housing expenses and does not include a non-accountable allowance which is merely a label to reduce MPF contributions; on the evidence CNT improperly deducted the full housing allowances claimed (none for Ho and more than $800 per month for Li) and failed to prove a reasonable excuse under s43B(1); therefore convictions were upheld and the appeal dismissed, with further written submissions invited on appropriate compensation for Mr Li.