5 Nov 1983
FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Court
- Lands Tribunal
- Case number
- LDRA46/1983
The Tribunal held (1) the relevant date for ascertaining rateable value where no date is designated is the date the Valuation List comes into effect (1 April 1977); (2) evidence of actual rentals and other facts during and after the projection period is admissible to assess value at that date (Bwllfa principle applies to rating valuations); (3) a projection that is materially erroneous may be corrected on proposal or appeal even if it was reasonable when made — preservation of the tone of the list does not override correcting substantial inaccuracies; (4) on the facts the Commissioner's proje…