29 Mar 1999
AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
- Citation
- AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
- Court
- Lands Tribunal
- Case number
- LDGA89/1998
The Tribunal held that rateable value for government rent must be ascertained in its quantum sense applying the valuation principles of the Rating Ordinance (subject to any express provision), that rateable occupation requirement is disregarded for rent assessment purposes but the underlying valuation principles remain; the contractor's test is not the exclusive method; the developer's present intention to develop is irrelevant to the hypothetical year-to-year tenancy valuation; s.2 of the Rent Regulations is not ultra vires and is to be read as clarifying liability (including possible nil/no…