12 Oct 2021
JOHN WILEY & SONS UK2 LLP AND ANOTHER v. THE COLLECTOR OF STAMP REVENUE
- Citation
- [2021] HKCFI 3060
- Court
- Court of First Instance
- Case number
- HCMP954/2021
Section 14 of the Stamp Duty Ordinance confers appellate jurisdiction on the District Court; absent statutory provision conferring appellate jurisdiction on the Court of First Instance, the Court of First Instance does not have jurisdiction to hear section 14 stamp duty appeals and a transfer under section 42 DCO cannot supply jurisdiction that the Court of First Instance lacks.