CNT SECURITY CO LTD v. HKSAR
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FAMC No. 35 of 2007
IN THE COURT OF FINAL APPEAL OF THE
HONG KONG SPECIAL ADMINISTRATIVE REGION
MISCELLANEOUS PROCEEDINGS NO. 35 OF 2007 (CRIMINAL)
(ON APPLICATION FOR LEAVE TO APPEAL FROM HCMA NO. 887 OF 2006)
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Between:
| CNT SECURITY COMPANY LIMITED | Applicant | |
| - and - | ||
| HONG KONG SPECIAL ADMINISTRATIVE REGION | Respondent |
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| Appeal Committee : | Chief Justice Li, Mr Justice Bokhary PJ and Mr Justice Ribeiro PJ |
| Date of Hearing : | 30 July 2007 |
| Date of Determination : | 30 July 2007 |
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D E T E R M I N A T I O N
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Chief Justice Li:
1. The first point raised in this application is the proper interpretation of the phrase “other than a housing allowance or other housing benefit” in the definition of “relevant income” in s. 2(1) of the Mandatory Provident Fund Schemes Ordinance, Cap. 485. The judge’s conclusion on this question is plainly right. In our view, the contrary is not arguable.
2. The applicant further relies on reasonable excuse under s. 43B(1) of the Ordinance. But wherever the burden in relation to reasonable excuse lies, there is no viable basis for it. Therefore, the question of the burden of proof in relation to reasonable excuse does not arise.
3. Accordingly, the application for leave is refused.
| (Andrew Li) Chief Justice | (Kemal Bokhary) Permanent Judge | (R.A.V. Ribeiro) Permanent Judge |
Mr Gerard McCoy SC (instructed by Messrs Leung, Chan & Pang) for the applicant
Mr Kevin P Zervos SC (of the Department of Justice) for the respondent