IN THE HIGH COURT OF THE
HONG KONG SPECIAL ADMINISTRATIVE REGION
ACTION NO. 2971 OF 2004
Before: Deputy High Court Judge Carlson in Court
Date of Hearing: 14 June 2006
Date of Judgment: 14 June 2006
J U D G M E N T
1. This is an action for the sum of $1,435,950.41. It relates to the sale of various articles of clothing made by the plaintiff tothe defendant’s order and included in this sum is a certain element for services given by the plaintiff to the defendant, beingthe payment on the defendant’s behalf of VAT which the defendant would have been required to pay and which the plaintiff paid onits behalf, and of course it is only right that these amounts should now be reimbursed to the plaintiff.
2. Having heard the evidence of Miss Fung on behalf of the plaintiff, I am satisfied that the amounts claimed are proved in their entirety.The matter is very well documented. All the invoices are present save for one or two, and I am satisfied on her evidence that wherethe plaintiff has not been able to find those invoices, that the invoices had originally been drawn up, the goods represented bythe invoices had been delivered and there is other evidence which would support that. I think this is a plaintiff that keeps veryproper accounts and so I have every confidence in its accounting system.
3. Credit has been given where it is due. That has been properly reflected in the amount of the claim. Credit notes have been issued,and also where payment has been made, this is all recognised and so I have every confidence that this outstanding amount has beenfully documented and proved by the evidence that has been led, both in the form of the oral evidence of Miss Fung and supported bythe documents that have been put into evidence. So there will be judgment for the plaintiff in the amount claimed.
4. Mr Chung, I am minded to give you interest at 1 per cent above the prime rate, this being a commercial action, to compensate yourclient for being kept out of its money. I shall say that interest should run from the date of the writ until today at that rate andthereafter at the judgment rate until payment.
5. The defendant must also pay the plaintiff its costs of this action, to be taxed on a party-and-party basis.
Mr Jerry Chung, instructed by Johnnie Yam, Jacky Lee & Co., for the Plaintiff
Defendant, in person, absent