16 Dec 1999
AGRILA LTD. AND OTHERS v. COMISSIONER OF RATING AND VALUATION
- Citation
- AGRILA LTD. AND OTHERS v. COMISSIONER OF RATING AND VALUATION
- Court
- Court of Appeal
- Case number
- CACV107/1999
Rateable value for Government rent must, absent clear specific statutory provision to the contrary, be ascertained by application of the Rating Ordinance (s7 and s7A) and the rebus sic stantibus principle; regulation 2 does not displace the Rating Ordinance for undeveloped sites; regulations 4 and 5 (LARV formula) exceed the powers conferred by s34 and are ultra vires and void; developers' intentions and development potential cannot be imputed to create rateable occupation where none exists; agricultural land exempt under s36 of the Rating Ordinance is not brought into charge by Rent Ordinanc…