5 Nov 1983
FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Court
- Lands Tribunal
- Case number
- LDRA45/1983
The Tribunal held the relevant date for valuation is the date the Valuation List comes into effect (1 April 1977); evidence of actual rentals during and after the projection period is admissible under the Bwllfa principle; a projection reasonably made at the time is nonetheless reviewable on appeal and must be corrected where the projection is materially erroneous; on the facts the Commissioner erred in refusing to have regard to post‑projection rental evidence and his projection was excessive, so the rateable values were adjusted accordingly.
- Relevant date for rateable value
- Projection of valuations to valuation date
- Admissibility of post‑projection evidence (bwllfa principle)
- Tone of the list
- Classification under landlord and tenant (consolidation) ordinance