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
- LDGA7/1998
The Tribunal held that rateable value for government rent must be ascertained in the quantum sense applying the same valuation principles as under the Rating Ordinance, but disregarding the requirement of rateable occupation (so development sites are assessable for rent even if not liable to rates); the contractor's test is not the sole permissible method; the developer's present intention to redevelop is irrelevant to the hypothetical year-to-year tenancy valuation; s2 of the Rent Regulations is validly read to permit ascertainment for rent purposes without changing valuation principles; how…
- Government rent (assessment and collection) ordinance
- Rateable value (quantum vs liability)
- Rating ordinance (s7, s7a)
- Delegation and ultra vires (s34)
- Basic law article 121
- Contractor's test