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In defence, Ng defendant said he had no knowledge of the false name lists. On behalf of the first defendant, the defence counsel argued that Section 51(5) of the Inland Revenue Ordinance, which provides that any person signing a return shall be deemed to be cognisant of all matters therein, is inconsistent with the provisions of the Bill of Rights.

Choi chose not to give evidence.

Judge Sweeny ruled that Section 51(5) is not inconsistent with the Bill of Rights and found Ng guilty. The Judge found that Choi had collected the names of sub-agents on behalf of the first defendant but was not satisfied that the prosecution had proved beyond doubt that the names appeared in the name lists submitted by the first defendant to the Inland Revenue for claiming tax deductions were those collected by the second defendant.

Judge Sweeny adjourned the case to June 24 pending probation report. Ng was released on bail.

Under the Inland Revenue Ordinance, a tax evader is liable to a maximum sentence of three years' imprisonment and a fine of $50,000 on each charge, in addition to a further fine equivalent to three times the amount of tax undercharged.

End

Contractors awarded for good site management

The Secretary for Works, Mr Kwong Hon-sang, today (Monday) presented awards to 11 contractors for their outstanding performance in site management and safety at 13 government work sites.

The winners were chosen from among 46 government contractors who participated in the Phase II of the Considerate Contractors Site Award Scheme organised by the Works Branch.

In recognition of their good work, the winners were presented with award plaque for display on site.

The participants were judged according to criteria consistent with good site management in a six-month period. Emphasis was given to safety and considerate measures adopted to minimise nuisance to the public.