Cap 111 s 22 Appeal to Court of First Instance (ESTATE DUTY ORDINANCE)

Contents of Section

Chapter:	111	Title:	ESTATE DUTY ORDINANCE	Gazette Number:	21 of 2005
Section:	22	Heading:	Appeal to Court of First Instance	Version Date:	11/02/2006

(1) Any person who is aggrieved by a decision of the Commissioner under section 14(12) or by an assessment of the Commissioner under section 14(15) as to the amount of estate duty payable and whether he is aggrieved on the ground of-

(a) property being considered to be property in respect of which estate duty is payable and for which he is considered accountable;

(b) the valuation of any property; or

may, subject to subsection (1A), on payment of or giving security for as hereinafter mentioned, the duty claimed by the Commissioner or such portion of it as is then payable by him, appeal to the Court of First Instance within 3 months from the date of notification of the decision or assessment and his accountability or the amount of duty payable shall be determined by the Court of First Instance and if the duty is less than that paid to the Commissioner or if no duty is payable the excess shall be repaid. (Replaced 29 of 1970 s. 5. Amended 25 of 1998 s. 2)
(1A) The Commissioner may, where satisfied that a person proposes to appeal under subsection (1), allow payment of the duty claimed by him to be postponed for such period, to such extent and on payment of such interest (if any) not exceeding 8 per centum per annum and on such terms as the Commissioner may think fit. (Added 29 of 1970 s. 5)
(1B) Where the value of the property as alleged by the Commissioner in respect of which the dispute arises does not exceed $200000 the appeal under this section shall be to the District Court. (Added 29 of 1970 s. 5. Amended 79 of 1981 s. 2)
(1C) The amount mentioned in subsection (1B) may be amended by resolution of the Legislative Council. (Added 79 of 1981 s. 2)
(2) No appeal shall be allowed from any order, direction, determination or decision of the Court of First Instance or the District Court under any appeal under this section except with the leave of the Court of First Instance or the District Court, as the case may be, or of the Court of Appeal. (Added 29 of 1970 s. 5. Amended 25 of 1998 s. 2)
(3) The costs of the appeal shall be in the discretion of the court, and the court, where it appears to the court just, may order the Commissioner to pay on any excess of duty repaid by him interest at such rate per cent per annum and for such period as appears to the court just.
(4) Provided that the Court of First Instance or the District Court, as the case may be, if satisfied that it would impose hardship to require the appellant as a condition of the appeal to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the court seems reasonable and on security to the satisfaction of the court being given for the duty or so much of the duty as is not paid, but in such case the court may order interest at such rate per cent per annum as appears to the court just to be paid on the unpaid duty so far as it becomes payable under the decision of the court. (Amended 29 of 1970 s. 5; 25 of 1998 s. 2)