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
- LDGA100/1998
The Tribunal held that for government rent purposes the Commissioner may ascertain rateable value in the quantum sense applying the principles and assumptions of rating law but disregarding the requirement of rateable occupation; the contractor's test is an available method but not the sole method; the owner's intention to develop is irrelevant to valuation; section 2 of the Rent Regulations is not ultra vires insofar as it permits valuation for rent despite lack of rateable occupation; however sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they permit use of…