28 Jul 2025
CHOI CHING 對 THE COLLECTOR OF STAMP REVENUE
- Citation
- [2025] HKDC 1263
- Court
- District Court
- Case number
- DCSA12/2024
The court dismissed the s14(1B) application because the appellant did not adduce sufficient evidence to prove that payment of the assessed stamp duty would cause her personal financial hardship. The court dismissed the s14(5B) application because filing a s14(1B) application alone does not automatically constitute 'other reasonable cause' and the appellant failed to show she was 'unable' to pay within the one‑month period; at most she showed inconvenience not inability. Accordingly both interlocutory applications were refused and costs were ordered to be assessed against the appellant.