Misfiring the First Judicial Shot at Legislation by Press Release: Wong Chak Sin v The Collector of Stamp RevenueHong Kong Law Journal (2016)
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.
Citation InformationJianlin Chen. "Misfiring the First Judicial Shot at Legislation by Press Release: Wong Chak Sin v The Collector of Stamp Revenue" Hong Kong Law Journal Vol. 46 (2016) p. 813 - 827
Available at: http://works.bepress.com/jianlin_chen/23/