Hong Kong Case Law: Decisions & Judgments

Topic

Statutory time limits and delay

Legal area

Court

20 Nov 2024

RE SHAIKH AZHARUDDIN

Citation

[2024] HKCA 1066
Court

Court of Appeal
Case number

CACV215/2022

The application for leave to appeal to the Court of Final Appeal is dismissed because the applicant failed to demonstrate that the intended appeal raised any question of great general or public importance as required by s22(1)(b) Cap 484, failed to show any prospects of success on the merits, and the application was inexcusable and inordinately delayed beyond the 28-day statutory limit under s24 Cap 484.
30 Nov 2006

ASIA MASTER LTD v. THE COMMISSIONER OF INLAND REVENUE

Citation

ASIA MASTER LTD v. THE COMMISSIONER OF INLAND REVENUE
Court

Court of First Instance
Case number

HCAL114/2005

The application for judicial review is dismissed primarily on procedural grounds: the Commissioner had made the substantive decisions on 10 September 2004, AML's challenge was brought after undue delay and would be detrimental to good administration, and AML failed to exhaust available statutory appeals; on the merits the court found sections 61 and 61A provided lawful basis to treat AGIGL's profits as assessable to AML and the section 64 and 70A time limits barred the late objections and correction applications.
6 Oct 2006

BEACHSHORE LTD AND OTHERS v. THE COMMISSIONER OF RATING AND VALUATION

Citation

BEACHSHORE LTD AND OTHERS v. THE COMMISSIONER OF RATING AND VALUATION
Court

Court of First Instance
Case number

HCAL88/2005

The court held that s.29 of the Rent Ordinance constitutes a self-contained, certain and predictable regime governing holding over orders; the Commissioner had no broader power under s.46 to withdraw holding over orders once granted except as expressly permitted by s.29(5). Where cancellation under s.29(5) is relied upon the Commissioners opinion must be honest and rational but is entitled substantial deference; his exercise of discretion in finding abuse of process and refusing further orders was within the parameters of lawful administrative judgment in the facts of these consolidated case…
6 Oct 2006

BEACHSHORE LTD AND OTHERS v. THE COMMISSIONER OF RATING AND VALUATION

Citation

BEACHSHORE LTD AND OTHERS v. THE COMMISSIONER OF RATING AND VALUATION
Court

Court of First Instance
Case number

HCAL48/2006

Rent Ordinance s.29 constitutes a self-contained statutory regime governing holding over of government rent pending disputes; the Commissioner did not have a broader residual power under s.46 to withdraw holding over orders at will and such purported withdrawals under s.46 were ultra vires and quashed; cancellations are permissible only under the grounds specified in s.29(5) and are subject to review for irrationality, but the Commissioner acted within his s.29(5) discretion in cancelling orders where abuse of process and unreasonable delay were established on available material.

Hong Kong Case Law

RE SHAIKH AZHARUDDIN

ASIA MASTER LTD v. THE COMMISSIONER OF INLAND REVENUE

BEACHSHORE LTD AND OTHERS v. THE COMMISSIONER OF RATING AND VALUATION

BEACHSHORE LTD AND OTHERS v. THE COMMISSIONER OF RATING AND VALUATION