Suen Hung Shan v. Commissioner of Inland Revenue

CAMP 144/2020

[2021] HKCA 137

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF APPEAL

MISCELLANEOUS PROCEEDINGS NO 144 OF 2020

(ON AN INTENDED APPEAL FROM HCIA NO 1 OF 2020)

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SUMMARY ASSESSMENT OF COSTS

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Hon Yuen JA (for the Court):

1.On 7 December 2020, this court gave a judgment dismissing the appellant’s application for leave to appeal.

2.1.In [12.3] of the judgment, we ordered that there should be the usual order nisi that the appellant pay the respondent’s costs, and that unless an application was made to vary the costs order nisi by summons within 14 days after the date of the judgment, the costs order would become absolute upon the expiry of that period.  

2.2.There was no application to vary the costs order nisi within the period of 14 days or at all. 

3.1.In [12.4], we also ordered that if no such summons was filed, the respondent may within 28 days after the date of the judgment, file a statement of costs for gross sum assessment, copied to the appellant, and that should the appellant dispute any item therein, he should, within 14 days after service, file a statement of opposition, copied to the respondent.  The court would then undertake an assessment of costs on paper.

3.2.On 4 January 2021, the respondent filed and served on the appellant a statement of costs (see the affirmation of service of Kwan Siu Yu filed on 6 January 2021). The appellant has not filed any statement of opposition.

4.We have considered the statement of costs and find it reasonable.  Accordingly, we order the appellant to pay the respondent’s costs in the sum of $27,741.00.