Hong Kong Case Law: Decisions & Judgments

Topic

Interim valuation procedure

Legal area

Court

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

LDRA37/1983

The Valuation List relevant date is the date it comes into effect (1 April 1977); where a valuation was projected to that date, the projection is reviewable on appeal and the tribunal may admit and prefer actual rental evidence from during and after the projection period (Bwllfa principle); the tone of the list does not override correcting material errors; therefore the Commissioner's failure to use available post‑projection rental evidence was an error of law and the valuations were adjusted accordingly.
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

LDRA54/1983

The relevant valuation date is the date the Valuation List comes into effect (1 April 1977). Hindsight evidence of actual rentals during and after the projection period is admissible under the Bwllfa principle; the Commissioner erred in 1982 by refusing to take such evidence into account. Projections are reviewable on appeal and must be corrected where errors are excessive. On the evidence (including hindsight rentals) the Tribunal upheld the appeals and fixed rateable values at HKD 67,200 for two 31st-floor tenements and HKD 66,000 for the remaining 58 tenements, directing amendment of the V…
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

LDRA40/1983

The Tribunal held the relevant valuation date is when the Valuation List comes into effect (1 April 1977); evidence of actual rentals both before and after that date is admissible (Bwllfa principle) to determine the correct value as at that date; a Commissioner's earlier projection may be set aside on appeal where hindsight evidence shows the projection was materially excessive; on the facts the Commissioner's projection was excessively low and the agreed higher values as at 1 April 1977 must be adopted.

Hong Kong Case Law

FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION

FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION

FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION