CACV 466/2021

[2024] HKCA 746

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF APPEAL

CIVIL APPEAL NO 466 OF 2021

(ON APPEAL FROM HCA NO 279 OF 2021)

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TAXATION REVIEW DECISION
AND CERTIFICATE

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Background

1. This is an application by the plaintiff, ie the receiving party, for a review of the taxation of this bill of costs.

2. On 23 December 2022, the Court of Appeal handed down a judgment allowing the plaintiff’s appeal in part and make the following costs order nisi, which became absolute on 7 January 2023:

(1) There be no order as to costs below except that:

(a) the order dated 16 August 2021 for the plaintiff to pay the costs of his summons for leave to adduce further evidence dated 9 August 2021 assessed at $1,040 shall remain intact; and

(b) the plaintiff is to pay the costs of and relating to his summons dated 19 August 2021 for adducing further evidence.

(2) The defendant do pay the plaintiff’s costs of the appeal in the Court of Appeal;

(3) The costs are to be taxed if not agreed.

2. The plaintiff then filed his bill of costs on 4 March 2023, pursuant to the said costs order, which was set down for taxation hearing on 3 June 2024. Within 14 days after the taxation on 17 June 2024, the plaintiff took out the present application for taxation revealed by way of a summons with supporting affirmation.

Legal Procedures for Taxation Review

3. The relevant procedures for this application are governed by Order 62, rule 33 of the Rules of the High Court ( Cap 4A ). According to Order 62, rule 33(3), the plaintiff must at the time of making his application deliver to the taxing master a written list of objections which should firstly specify the items or amount allowed or disallowed to reach the application its objective, and secondly, state concisely the nature and grant of each of objection.

4. Rule 33(3A) stipulates that if an applicant fails to comply with paragraph (3), the taxing master may dismiss the application.

Items Under Review

5. The plaintiff’s supporting affirmation consist of the following:

• Two pages of the body referred as review of taxation application of the plaintiff (AA).

• The outcome of the allowances after the taxation hearing on 3 June 2024 prepared by the defendant’s solicitors marked as Exhibit A of five pages including the covering letter.

• The defendant’s statement of costs for summary assessment for the appeal hearing on 9 December 2022 prepared by the defendant’s former solicitors marked as Exhibit B of three pages including the covering letter.

6. Accord