THE COMMISSIONER OF INLAND REVENUE v. EMERSON RADIO CORPORATION

CACV 196/1998

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF APPEAL

CIVIL APPEAL NO. 196 OF 1998

(ON APPEAL FROM HCIA 2 OF 1997)

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J U D G M E N T

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Mortimer V-P (giving the judgment of the Court):

1. This is an application for leave to appeal to the Court of Final Appeal. It is an application for leave to cross appeal, the other party having already had leave to appeal. It is out of time. But it is said to have been the result of an ambiguity in the Ordinance about which I do not wish to say very much save to say that it would perhaps be wise for the matter to be clarified.

2. In the result, we have no doubt that the leave to cross appeal should be given so that all the matters that were before the Recorder at First Instance and before this Court can be raised and investigated before the Court of Final Appeal.

3. We therefore are prepared to give leave under the "or otherwise" provision. We think in the circumstances of this case it is appropriate to do so.

4. Having said all that, it should now be clear that an application for leave should be made by a party who wishes to cross appeal to the Court of Final Appeal. Excuses in the future will not be treated so lightly.