29 Sept 2023
LAW KAM SHEUNG DENNIS v. COMMISSIONER OF RATING AND VALUATION
- Citation
- [2023] HKLdT 60
- Court
- Lands Tribunal
- Case number
- LDRA15/2023
The Appellant failed to prove the Tenement was occupied 'in connection with' the Two Adjacent Lots because the dwelling operated independently as a domestic residence rather than as an accessory to agricultural land; inspections and financial records showed unsystematic and limited cultivation and minimal agricultural income, so the statutory two limbs of s36(1)(b) were not satisfied and exemption was properly refused.