Read the full judgment text of DCSA 000052/2000 on BabelCite. This District Court judgment.
1. This is an appeal by way of case stated brought by the Appellant, Arrowtown Assets Limited ("Arrowtown"), from an Assessment and Demand for payment of stamp duty in the sum of $349,658,565 said to be chargeable on a Memorandum of Agreement dated 22nd April 1997 made by the Collector of Stamp Revenue, the Respondent in this appeal, pursuant to section 14 of the Stamp Duty Ordinance (Cap. 117).