The Court of Appeal yesterday dismissed an appeal against a 12-month jail sentence by property owner Lo Wang-kay, 75, who was convicted by the District Court on June 25 for evading HK$244,851 in property tax. He was also convicted for submitting a false written reply to the department's request for information. Lo had rented out a flat and three car parking spaces, and received monthly rental through his bank account during the six years of the tax assessment period - from 1997-98 to 2002-03. But in his tax returns he did not declare that the properties were rented out, the court was told.