Practice Direction – 34
Application for leave to appeal against Board of Review’s decision
1. An application to the Court of First Instance or the Court of Appeal for leave to appeal against a decision of the Board of Review under section 69 of the Inland Revenue Ordinance (Cap. 112) (as amended by Inland Revenue (Amendment) (No. 3) Ordinance 2015) should comply with this Practice Direction.
2. The statement required under section 69(3)(a)(ii) or section 69(5)(a)(ii) must –
(1) have annexed to it:
(a) a copy of the decision of the Board of Review against which leave to appeal is sought; and
(b) in the case of the statement required under section 69(5)(a)(ii), a copy of the statement submitted to the Court of First Instance under section 69(3)(a)(ii) and a copy of the decision of the Court of First Instance refusing to grant leave to appeal;
(2) in setting out the grounds of appeal, identify and state precisely the question of law involved in each ground;
(3) be as concise as is practicable, and avoid repeating matters already set out in the decision of the Board of Review; and
(4) be signed by counsel and solicitors if it has been prepared by them, or by the applicant himself if he has not engaged legal representatives.
3. Any additional document considered necessary for the application for leave to appeal should be exhibited to an affidavit filed by the applicant at the same time as the summons and statement required under section 69(3)(a)(ii). Only documents that are necessary should be so included.
4. The summons referred to in section 69(3)(a)(ii) and section 69(5)(a)(ii) is to be issued out of the Registry of the High Court upon payment of the prescribed fee.
5. Within 3 working days of the filing of the summons and statement required under section 69(3)(a)(ii) or section 69(5)(a)(ii), and any affidavit as referred to in paragraph 3 above, the applicant should lodge with the Registry of the High Court a paginated and indexed bundle containing these documents.
6. Where the Court of First Instance or the Court of Appeal grants leave to appeal under section 69(3)(f) or section 69(5)(d) respectively, the court may where it thinks necessary order that a directions hearing be held in advance of the hearing of the appeal.
7. This Practice Direction comes into effect on 1 April 2016.
Dated 17th day of February 2016.
| (Geoffrey Ma) Chief Justice |