Cap 117 s 14 Appeal against assessment (STAMP DUTY ORDINANCE)

Contents of Section

Chapter:	117	Title:	STAMP DUTY ORDINANCE	Gazette Number:	L.N. 82 of 2004
Section:	14	Heading:	Appeal against assessment	Version Date:	02/08/2004

(1) Any person who is dissatisfied with the assessment of the Collector under section 13 may-

(a) within a period of 1 month from the date on which the assessment is made or within such further period as the court may allow under subsection (5B);

(b) subject to any order of the court under subsection (1B), on payment of the stamp duty in conformity therewith or, where payment of the stamp duty or any part thereof is allowed to be postponed under subsection (1A), on payment of the part (if any) of the stamp duty the payment of which is not thus allowed to be postponed; and

appeal against the assessment to the court and may for that purpose require the Collector to state and sign a case setting forth the question upon which his opinion was required and the assessment made by him. (Amended 33 of 1998 s. 3)
(1A) Where-

(a) an application in writing made for the purposes of this subsection by the person liable for payment of the stamp duty payable under an assessment of the Collector under section 13 is received by the Collector within 14 days from the date on which the assessment is made;

(b) the person has stated in the application that he proposes to bring an appeal against the assessment under subsection (1); and

(c) security to the satisfaction of the Collector has been given for the payment of the stamp duty that will, by reason of the exercise of the power by the Collector under this subsection, be postponed,

the Collector may, by notice in writing served on the person, allow payment of the stamp duty payable under the assessment to be postponed for such period, to such extent and on such terms as the Collector may think fit. (Added 33 of 1998 s. 3)
(1B) Where the court, on an application made by the person intending to serve a notice under subsection (1), is satisfied that it would impose hardship on the person to require him to pay the stamp duty or the part of the stamp duty, as the case may be, under subsection (1)(b), it may by order allow the appeal to which the notice relates to be brought-

(a) without payment of the stamp duty or the part of the stamp duty, as the case may be, under subsection (1)(b), or only on payment of such part of the stamp duty or the part of the stamp duty, as the case may be, as the court may consider reasonable in the circumstances of the case; and

(b) on security being given to the satisfaction of the court for the payment of the stamp duty or the part of the stamp duty, as the case may be, that would, apart from this subsection, have to be paid before the appeal can be brought under subsection (1). (Added 33 of 1998 s. 3)

(1C) Where-

(a) an appeal is brought under subsection (1) against an assessment made of the stamp duty chargeable on any instrument;

(b) (i) the Collector has under subsection (1A) allowed payment of the stamp duty or any part of the stamp duty payable under the assessment to be postponed; or

(ii) the court has under subsection (1B) by order allowed an appeal to be brought in the circumstances specified in that subsection; and

(c) the part of the stamp duty (if any) that still has to be paid before the appeal can be brought under subsection (1) notwithstanding the postponement or the order of the court, as the case may be, has been paid,

the Collector shall endorse the instrument or, where applicable, issue a stamp certificate in respect of the instrument, to that effect in such manner as he may think fit. (Added 33 of 1998 s. 3. Amended 21 of 2003 s. 6)
(2) The Collector shall upon being required to state and sign a case under subsection (1) state and sign the case and deliver the same to the person by whom it is required and the case may, within 7 days thereafter and after service thereof upon the Secretary for Justice, be set down by such person for hearing. (Amended L.N. 362 of 1997; 33 of 1998 s. 3)
(3) Upon the hearing of the case the court shall determine the question submitted, and, if the instrument in question is in the opinion of the court chargeable with any stamp duty, the court shall assess the stamp duty chargeable thereon.
(4) If the amount of the stamp duty assessed by the court is less than the assessment of the Collector, the excess of stamp duty paid shall be ordered by the court to be repaid together with any excess of penalty paid under section 9 in respect thereof.
(5) If in the opinion of the court the assessment of the Collector is not excessive, the court shall make an order confirming that assessment.
(5A) The court may appoint a member of the Lands Tribunal to sit and assist it in any proceedings or part of any proceedings under this section; but the decision in the appeal shall be the decision of the court alone. (Added 43 of 1984 s. 2)
(5B) Where the court, on an application made by a person who is dissatisfied with an assessment of the Collector under section 13, is satisfied that the person was prevented by illness or absence from Hong Kong or other reasonable cause from bringing an appeal within a period of 1 month from the date on which the assessment is made in accordance with subsection (1), the court may by order allow the appeal to be brought within such further period as it may consider appropriate. (Added 33 of 1998 s. 3)
(6) In this section-
"court" (法庭) means the District Court;
"Registrar" (司法常務官) means the Registrar of the District Court. (Added 33 of 1998 s. 3. Amended 28 of 2000 s. 47)