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Constitutional and Administrative Law Proceedings2006

LAM LAI KUEN v. COMMISSIONER OF INLAND REVENUE [Decision on Leave Application]

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[2025] HKCFI 5830-EN-2025-12-03

LAM LAI KUEN v. COMMISSIONER OF INLAND REVENUE [Decision on Leave Application]

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HCAL 89/2006

[2025] HKCFI 5830

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

CONSTITUTIONAL AND ADMINISTRATIVE LAW LIST No. 89 of 2006

BETWEEN

 Lam Lai KuenApplicant    
 與 and 
 Commissioner of Inland RevenuePutative Respondent    

Application for Leave to Apply for Judicial Review
NOTIFICATION of the Judge’s decision (Ord. 53 r. 3)

Following:

   consideration of the documents only;            or
  consideration of the documents and oral submission by the applicant in court;

Order by The Honourable Mr Justice Coleman :

The Applicant’s application for leave to apply for judicial review is dismissed. I make no order as to costs.

Observations for the Applicant :

Refer to the directions ofthe Honourable Mr Justice Coleman dated 11 November 2025.

Dated the 3rd day of December 2025.

  (Alvin Kwok)
for Registrar, High Court

Where leave to apply has been granted, Applicants and their legal advisers are reminded of their obligation to reconsider the merits of their application in the light of the Respondent’s evidence




Notes for the Applicant:

If leave has been granted, the Applicant or his solicitors must:

       
a) serve on the respondent and such interested parties as may be directed by the Court the order granting leave and any directions given within 14 days after the leave was granted (Order 53, rule 4A);

b) issue the originating summons within 14 days after the grant of leave and serve it in accordance with Order 53, rule 5; and

c) supply to every other party copies of every affidavit which the Applicant proposes to use at the hearing, including the affidavit in support of the application for leave (Order 53, rule 6(5)).
  Sent/Handed to the Applicant/the Applicant’s solicitors on 3/12/2025

Lam Lai Kuen
The Applicant
Ref.: Nil
  Sent/Handed to the Respondent/the Respondent’s solicitors / such interested parties as may be directed by the Court / the interested parties’ solicitors on 3/12/2025

Commissioner of Inland Revenue
The Putative Respondent
Ref.: 6B1/G0837872*F04/05-A



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