Read the full judgment text of HCAL 3514/2019 on BabelCite. This High Court CFI judgment was delivered on 13 January 2021.
1. This is an application for judicial review of the decision (“ the Decision ”) of the Collector of Stamp Revenue (“ the Collector ”) on 25 November 2019 refusing to refund a part of the ad valorem stamp duty paid by the Applicant on the agreement for sale and purchase (“ the Purchase Agreement ”) of Flat A, 10/F, Tower 1(1A), Wings at Sea, Phase IVA, Lohas Park, 1 Lohas Park Road, Tseung Kwan O, New Territories (“ the Subject Property ”) dated 31 October 2017.
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