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.