11 Jun 1985
LAI KIT LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION
- Citation
- LAI KIT LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION
- Court
- Court of Appeal
- Case number
- CACV160/1984
The Court held that rateable value must be assessed by reference to the tenement's existing physical condition and relevant factors affecting occupation at the relevant date (s.7(2) and s.7A(2)), taking into account all realistic alternative uses; terms of Crown head leases and superior leases where the Crown was immediate lessor are to be ignored for rating purposes, though statutory restrictions on use must be considered; the Lands Tribunal erred by considering Crown head lease restrictions, landlord benefit, occupants' ability to pay and intermittent use, and therefore the appeals by the C…