Read the full judgment text of HCMP 000001/1983 on BabelCite. This High Court CFI judgment.
1. The appeal is under section 22 of the Estate Duty Ordinance (Cap. 111) against the assessment dated the 9th June 1983 which the Appellant objects to because it includes estate duty in respect of the deceased's residence at 92 Wellington Street, 1st Floor, Hong Kong which the Appellant claims should be exempt under the provisions of section 10A of the Estate Duty Ordinance.