 Admissible Facts
"Cheung Fat-Fan and Fu Ah-kum v CRV [1977] HKLTLR 218"
Grounds of appeal are confined to the grounds of proposal or objection.New facts in support of the grounds stated are however allowed at the hearing.Burden of Proof
"United Theatres Corp. Ltd. v CRV [1978] HKLTLR 298"
"Kader Industrial Co. Ltd. v CRV [1958] DCLR 207"
The onus is on the appellant to prove that the Commissioner is wrong.