HEUNG KIU CHOWOTHERWISE KNOWN ASTSANG HEUNG KIU ANDCHOW LAI HUNG,THE EXECUTRICES OF THE ESTATE OFYUET ON CHOW ALSO KNOWN ASCHOW YUET ON, DECEASED v THE COMMISSIONER OF ESTATE DUTY

Read the full judgment text of HCMP 003975/1996 on BabelCite. This High Court CFI judgment was delivered on 12 June 1997.

1. This originating motion is an appeal under s.22 of the Estate Duty Ordinance ("the Ordinance ") against the assessment made by the Commissioner of Estate Duty dated 16 August 1996 on the property situated at 1/F., No.60 Po Tung Road, Sai Kung, New Territories ("the Property"). The Plaintiffs are the executrices of the estate of Yuet On Chow ("the Deceased"). Their claim for matrimonial home exemption under s.10A of the Ordinance in respect of the Property was rejected by the Commissioner.