Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Review versus appeal
  • 4 May 1978

    ATTORNEY GENERAL v. PETER TSAI

    Citation
    ATTORNEY GENERAL v. PETER TSAI
    Court
    Court of Appeal
    Case number
    CAAR2/1978

    For long‑term, substantial tax evasion by successful businessmen, fines imposed by the trial judge were manifestly inadequate; the Court of Appeal allowed the Attorney General's applications for review and substituted custodial sentences of twelve months' imprisonment suspended for two years together with substantially increased fines (reflecting 1.5 times the tax evaded / effectively a six‑fold increase on the earlier fines) to reflect the gravity of the offences.