Tuesday, December 20, 2016

Comment on Wong Chak Sin v Collector of Stamp Revenue - Legislation by Press Release (HKLJ)

Chen Jianlin
Hong Kong Law Journal
Dec 2016, Vol 46, Part 3, pp 813-827
Abstract: This analysis critically examines Wong Chak Sin v Collector of Stamp Revenue, the first-ever local judicial decision, dealing with “legislation by press release”. The analysis highlights how both the judge and lawyers in the case failed to appreciate the distinct operating mechanism and practical effects of legislation by press release, and argues that the decision’s holding that the government power to tax is exempted from the requirement of proportionality under Art 105 of the Basic Law is a far-reaching extension of existing judicial precedents that should have been subjected to more circumspect scrutiny.

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