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Constitutional and Administrative Law Proceedings2024

UNITED LEGWEAR ASIA LTD v. COMMISSIONER OF INLAND REVENUE [Decision on Leave Application]

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[2024] HKCFI 163-EN-2024-01-10

UNITED LEGWEAR ASIA LTD v. COMMISSIONER OF INLAND REVENUE [Decision on Leave Application]

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HCAL 104/2024

[2024] HKCFI 163

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF FIRST INSTANCE

CONSTITUTIONAL AND ADMINISTRATIVE LAW LIST No. 104 of 2024

BETWEEN  
 United Legwear Asia Limited Applicant
 and  
 Commissioner of Inland Revenue Putative 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 counsel for the Applicant and counsel for the 2nd putative respondent in court;

Order by The Honourable Mr Justice Coleman :

1.  Leave to apply for judicial review is granted on the papers.

2.  The parties are to liaise with a view to proposing jointly agreed directions to lead to a substantive hearing of the application for judicial review, including (if possible) agreed availability dates for the hearing of the application.  The parties are referred to paragraphs 8-13 of Practice Direction 26.1. 

3.  Liberty to apply.

4.  All questions of costs are reserved.

Observations:

/

Dated the 10th day of January 2024.

 (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




Notesfor 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 10/1/2024
 
Messrs. LCP Solicitors & Notaries
Solicitors for the Applicant
Ref.: MS-56750-23
 Sent/Handed to the Respondent/the Respondent’s solicitors / such interested parties as may be directed by the Court / the interested parties’ solicitors on 10/1/2024

Commissioner of Inland Revenue
The Putative Respondent
c/o Senior Assistant Law Officer (Civil Law) (Civil Litigation Unit) 2
Department of Justice
6th Floor, Main and East Wing, Justice Place
18 Lower Albert Road,
Central, Hong Kong


Form CALL-1