4 Feb 2026
KONE ELEVATOR (HK) LTD v. CONSTRUCTION INDUSTRY COUNCIL
- Citation
- [2026] HKCA 115
- Court
- Court of Appeal
- Case number
- CACV538/2024
The Court dismissed the appeal: the definition of "construction operations" in Schedule 1 is capable of encompassing maintenance of lifts and escalators (subsections can overlap); the legislative history supports inclusion of E&M works; s40(1) permits estimated assessments and "stage or part" bears its ordinary meaning allowing time‑based periodic payments to constitute completed stages; absence of appointment of an authorized person under s66 does not prevent a construction operation existing or prevent CIC making an assessment; and the challenged items were properly found to be integral par…