Hong Kong Case Law: Decisions & Judgments

Topic

Rates exemption

Legal area

Court

9 Nov 2021

郭卓堅 v. 民政事務局局長徐英偉先生及另一人

Citation

[2021] HKCFI 3354
Court

Court of First Instance
Case number

HCAL1440/2021

Leave refused because the Court of Final Appeal in Kwok Cheuk Kin held that Basic Law Article 40 qualifies and limits anti-discrimination provisions and that traditional indigenous rights (as relevant) can validate exemptions; the CFA explicitly referenced section 36(1)(c), rendering the proposed constitutional challenge under BL25/BL8 not reasonably arguable and thus failing the leave threshold.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA10/1983

The designated Area 900 validly excludes Lot 182; the Tribunal has no power to review or amend the Governor's designation; because the tenements are outside the designated area they do not qualify for exemption under s36(1)(c) and the appeals must be dismissed.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA3/1983

The Tribunal has no jurisdiction to review or alter the Governor's formal designation of areas under s36(1)(c); Lot 182 is outside the duly designated Area 900 and the tenements therefore do not qualify for exemption under s36(1)(c) (and do not meet other s36(1) provisions), so the appeals must be dismissed.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA2/1983

The Tribunal had no jurisdiction to revise or invalidate the Governor's designation; Lot 182 was outside Area 900 as designated; consequently the 11 tenements could not benefit from s36(1)(c) exemption and, being post‑1945, did not meet the alternative pre‑1945 criterion, so the appeals fail.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA8/1983

The Tribunal held that it had no power to review or alter the Governor's formal designation; Lot 182 lies outside the designated Area 900 and therefore the 11 tenements do not qualify for exemption under Section 36(1)(c); accordingly all appeals are dismissed.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA9/1983

The Tribunal held it had no power to review or alter the Governor's designation; the certified Area 900 excluded Lot 182, therefore the 11 tenements were not within a designated area under s36(1)(c) and so were not exempt from rates; appeals dismissed.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA4/1983

Because the certified designation (Area 900) excluded Lot 182 and the Tribunal lacks jurisdiction to revise the Governor's designated boundaries, the 11 tenements fall outside s36(1)(c) exemption; additionally the tenements were not pre-1945 and did not establish entitlement under Reg 3(2), therefore no exemption applies and appeals must be dismissed.

Hong Kong Case Law

郭卓堅 v. 民政事務局局長徐英偉先生及另一人

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION