Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Rent ordinance

  • 6 Mar 2001

    AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING & VALUATION

    Citation
    AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING & VALUATION
    Court
    Court of Final Appeal
    Case number
    FACV2/2000

    The Court allowed the Commissioner's appeal and held that Rent regulation 2 validly deems leased land to be a tenement liable to rates for rent‑assessment purposes and that rateable value for government rent must be ascertained in accordance with ss.7 and 7A of the Rating Ordinance while taking into account the intrinsic development characteristics and likelihood of development at the relevant date; Regulations 4 and 5 are valid; the Rent Ordinance and regulations do not conflict with Basic Law Article 121.

  • 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
    LDGA22/1998

    The Tribunal held that (1) rateable value for government rent must be understood in its quantum sense and is to be ascertained applying the same valuation principles as under the Rating Ordinance, but for rent assessment the requirement of rateable occupation is to be disregarded so that development sites may be valued for rent even if not assessable for rates; (2) s.2 of the Rent Regulations is not ultra vires and is to be read as empowering the Commissioner to value development sites 'as if' assessable while not altering established valuation principles or prescribing the contractor's test…