Chan Ngok Tim v. The Commissioner of Estate Duty

Case No.HCMP 1178/2004
Court
High Court CFI
Date24 Jan 2007
Judge
Case Document
100%

HCMP 1178/2004

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

MISCELLANEOUS PROCEEDINGS NO. 1178 OF 2004

____________

  IN THE MATTER of the Estate of TANG YING KUEN, deceased (“the Deceased”)
  and
  IN THE MATTER of assessment made by the Commissioner of Estate Duty pursuant to Section 14(15) of the Estate Duty Ordinance, Cap. 111 as evidenced by the Certificate(s) of Assessment dated 27th February 2004 in respect of the amount of estate duty payable on the estate of the Deceased
 

and

  IN THE MATTER of Section 22 of Estate Duty Ordinance, Cap. 111

____________

BETWEEN

  CHAN NGOK TIM, the proving administrator of the estate of the Deceased Plaintiff
  and  
  THE COMMISSIONER OF ESTATE DUTY Defendant

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C O R R I G E N D U M

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Paragraph 3 of the Reasons For Decision, handed down on 24 January 2007 by the Honourable Mr Justice Chung sitting in Chambers, is amended to read as follows:

“  3. The plaintiff’s wife passed away in 1995.  Grant of representation has not been applied for by the plaintiff.  In February 2004, the defendant issued a certificate of assessment pursuant to s. 14(15), Cap. 111 to the effect that the amount of estate duty payable was $4,608,567.40.  By the time of the hearing of the summonses, the amount payable (including interest) was $5,256,842.00.”

Dated the 29 January 2007

  (Lau Chi Pang)
For Registrar