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
- LDRA21/1983
The Tribunal held the proper date for ascertaining rateable value is when the Valuation List comes into effect (1 April 1977). The Commissioner must consider all relevant evidence available when determining the value as at that date, including evidence which post‑dates the projection (Bwllfa principle). A projection competent at the time may nevertheless be altered on appeal if it is materially or excessively wrong; the tone of the list cannot override correctness.