MAN KAM HUN the Administrator of the Estate of ManLap Ping alias Man Kai, deceased v The Commissioner of Estate Duty

Read the full judgment text of HCMP 000001/1984 on BabelCite. This High Court CFI judgment was delivered on 23 May 1985.

1. Man Lap Ping, alias Man Kai, died on 20th September 1982. The ground floor of No. 56 Tai Po Road, known as Shop A formed part of his estate. Section 13(5) of the Estate Duty Ordinance (Cap. 111) provides: