| 单词 | Objection |
| 释义 | 反對／異議 An expression of disapproval or complaint. Evidence - The making of objections with regard to evidence is governed by the Evidence Ordinance (Cap 8). In civil proceedings, evidence shall not be excluded on the ground that it is hearsay unless (a) a party against whom the evidence is to be adduced objects to the admission of the evidence; and (b) the court is satisfied, having regard to the circumstances of the case, that the exclusion of the evidence is not prejudicial to the interests of justice: Evidence Ordinance (Cap 8) s 47(1). In some circumstances a court is required to satisfy itself that a witness or party is aware that he or she may have grounds for making an objection: for example R v Lam Yin Yung [1992] 2 HKCLR 53. The validity of the ground of objection must be decided by the court: R v Rathbone, ex p Dikko; Noga Commodities (Overseas) Inc v Rijn Maas En Zeescheep Vaartkantoor NV [1985] QB 630, 2 WLR 375. If the court decides against the person taking the objection, it may order him to pay the costs occasioned by his objection: The Rules of the High Court (Cap 4A) O 39 r 10(3). See also Admissibility; Evidence. Taxation - The process by which a taxpayer may seek review of an assessment made by the Inland Revenue Department. Any person aggrieved by an assessment made by the Inland Revenue Department may, by notice in writing to the Commissioner, object to the assessment: Inland Revenue Ordinance (Cap 112) s 64(1). The grounds of objection to the assessment must be stated precisely in such notice and must be lodged to the Commissioner within one month after the date of the notice of assessment: s 64(1); Independent Steamship Co Ltd, Re (1970) 1 HKTC 433 (PC). See also Admissibility; Evidence. 表示不批准或申索。 證據 - 《證據條例》(第8章)規管就證據提出的反對。 在民事法律程序中，不得以任何證據屬傳聞為理由而豁除該證據，但在以下條件均獲符合的情況下，則屬例外─(a)將予援引的該證據是用以針對某一方的，而該一方反對該證據獲接納；及(b)法庭在顧及該個案的情況下，信納該證據的豁除並不損害秉行公正的原則：《證據條例》(第8章)第47(1)條。在若干情況下，法庭須信納證人或一方當事人知悉他／她可有提出反對的理由：例如R v Lam Yin Yung [1992] 2 HKCLR 53。必須由法庭決定反對理由的有效性：R v Rathbone, ex p Dikko; Noga Commodities (Overseas) Inc v Rijn Maas En Zeescheep Vaartkantoor NV [1985] QB 630, 2 WLR 375。如法庭的決定是判提出反對的人失敗，法庭可命令該人支付因其反對而引起的訟費：《高等法院規則》(第4A章) 第39號命令第10(3)條規則。另見 Admissibility; Evidence。 稅務 - 立稅人可就稅務局作出的評稅尋求上訴的程序。任何人就稅務局作出的評稅感到受屈者，可以書面通知局長對評稅提出反對：《稅務條例》（第112章）第64(1)條。該通知書必須明確地述明反對該項評稅的理由，該通知書並且必須是在有關的評稅通知書發出日期後1個月內由局長接獲：第64(1)條：Independent Steamship Co Ltd, Re (1970) 1 HKTC 433 (樞密院)。另見 Admissibility; Evidence。n. |
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