11 Jun 1985
TSUEN WING LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION
- Citation
- TSUEN WING LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION
- Court
- Court of Appeal
- Case number
- CACV161/1984
The Court held that rateable value (hypothetical annual rent) must be assessed by reference to the tenement's physical condition and relevant factors affecting occupation at the material date under ss.7(2) and 7A(2); actual leases where the Crown is immediate lessor and terms of superior Crown head leases must be ignored for rating purposes; statutory restrictions are relevant but private covenants inter partes are generally not; landlord benefit, occupier's ability to pay and intermittent actual use are not ordinarily relevant. The Lands Tribunal's decisions were set aside and the matters re…