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
- LDRA70/1983
The Tribunal held that the proper date for ascertaining rateable value 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; therefore a projection made earlier may be reviewed and altered on appeal if it is materially erroneous; the tone of the list does not justify preserving an excessive error; accordingly the Commissioner's projected valuations were excessive and the Tribunal fixed higher rateable values as agreed by the valuers.