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
- LDGA5/1998
Tribunal held that rateable value for government rent is to be ascertained in its quantum sense applying the same valuation principles as under the Rating Ordinance except that the question of rateable occupation is to be disregarded; s.2 of the Rent Regulations is valid to render development sites liable for assessment (though methods and assumptions remain governed by rating principles and evidence) and the contractor's test is not the sole permissible method; however ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' a…