請問税局有冇權力凁結市民銀行存款，而不須要經任何法律程序。?

The answer is yes.

Under Section 71 of Inland Revenue Ordinance (Hong Kong Ordinances Chapter 112), the commissioner has the authority to request a taxpayer to guarantee tax payment by securing the asset in the bank.

Also, based on this press release:

http://www.ird.gov.hk/chi/ppr/archives/010701c1.htm

IRD has frozen accounts in the past without a court order.

(One of the issue of a court-ordered freeze is only the court can unfreeze the account. If the unfreezing can be done by IRD, you can assume that the court has not been involved.)

沒有，要經法院手令

稅局需要經過法庭頒布命令，才可以凍結市民銀行戶口。

不須要經任何法律程序而凍結市民銀行資產,不是回歸後就與大陸一樣,不需法院搜查令就可強行入市民屋搜查嗎﹗

您好，關於您的問題，尚需經合法之程序。