Defrost scallops thoroughly, drain and wipe away excess water.
Remove skin from taro, cut into small pieces, and steam until soft. Mash with back of knife or fork.
Shallow fry scallops for about 2 minutes and drain well. mix well with marinade.
Bring 2/3cups of water to the boil, add in 2 tsp salt, and pour hot water into tanf flour, stirring all the time. Quickly mix well, then mix mashed taro into flour mixture and mix vigorously to form a dough. Add in dried scallops and mix well, then add in sugar and pepper and oil, and knead until well combined dough.
Divede dough into equal portions and shape into balls, then press flat.
Wrap in some scallops on each piece, the shape into a ball.
Heat oil in wok (about 300F), then deep fry taro balls until golden brown, then drain away excess oil and serve.