Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Regulations

  • 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
    LDGA43/1998

    The Tribunal held that development sites are liable to be assessed for government rent and the Commissioner may ascertain rateable value in the quantum sense applying the principles of rating law but disregarding the requirement of rateable occupation; the contractor's test is a permissible method but not the sole test; s.2 of the Rent Regulations is not ultra vires and does not displace valuation principles in quantum; however ss.4 and 5 of the Rent Regulations, insofar as they adopt the 'last ascertained rateable value' as the basis for redevelopment sites, are ultra vires and void and inco…

  • 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
    LDGA103/1998

    The Tribunal held that rateable value for government rent must be ascertained in its quantum sense applying the principles of rating law but without regard to the requirement of rateable occupation (i.e. sites can be assessed for rent even if not liable for rates); the contractor's test is an admissible valuation method but not the sole permissible method; the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy valuation; section 2 of the Rent Regulations is valid to the extent it enables ascertainment of rateable value notwithstanding non‑ratabilit…

  • 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
    LDGA18/1998

    The Tribunal held that rateable value for government rent must be ascertained in the quantum sense applying the same valuation principles as under the Rating Ordinance, subject to the statutory scheme that rateable occupation is irrelevant for rent assessment; s.2 of the Rent Regulations is not ultra vires insofar as it allows assessment of development sites for rent irrespective of rateable occupation, 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 that they adopt the 'last ascertained rateable v…