Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Regulations validity
  • 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…

  • 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
    LDGA44/1998

    Section 2 of the Rent Regulations must be interpreted to permit the Commissioner to ascertain a rateable value in the quantum sense applying the same valuation principles as the Rating Ordinance but disregarding liability for rates (i.e. ratability); the contractor's test is not the sole permissible method; the appellants' intention to develop is irrelevant to valuation; however ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the aggregate of 'last ascertained rateable values' as the basis for rateable value for government rent because s.34 does not empowe…

  • 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
    LDGA92/1998

    Held that rateable value for government rent must be ascertained in the quantum sense applying the same valuation principles as under the Rating Ordinance except that ratability (rateable occupation) is irrelevant for government rent assessment; the contractor's test is an admissible method but not the sole method; s.2 of the Rent Regulations is not ultra vires and must be read so as to permit valuation of development sites notwithstanding lack of rateable occupation, but ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value'…

  • 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
    LDGA26/1998

    The Tribunal held that the Commissioner may ascertain rateable value for government rent purposes but the valuation must be in the quantum sense following the principles of the Rating Ordinance save that rateable occupation is to be disregarded; the contractor's test is a permissible but not exclusive method; s4 and s5 of the Rent Regulations are ultra vires to the extent they adopt the 'last ascertained rateable value' as the basis for redevelopment sites and contravene Article 121 of the Basic Law; s2, s6 and s8 are not void and do not displace rating valuation principles.