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.