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
- LDGA21/1998
The Tribunal held that (1) the Commissioner is empowered to ascertain rateable value for government rent in the quantum sense applying rating valuation principles but disregarding the requirement of rateable occupation; (2) s.2 of the Rent Regulations is not ultra vires insofar as it clarifies that development sites may be assessed for rent even if not assessable for rates, but it must be interpreted so as not to displace valuation principles; (3) the contractor's test is not to be prescribed as the sole method; the hypothetical tenancy terms follow s.7(2) of the Rating Ordinance, the land sh…