Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 14

Appeal against assessment

(Past version on 01/09/2000).
(Past version on 01/05/1998).
(Past version on 01/07/1997).
(Past version on 30/06/1997).

(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

   (c)  by notice served on the Registrar, 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)

"court" (法庭)

"Registrar" (司法常務官)