Hong Kong Case Law: Decisions & Judgments

Topic

Unit of assessment

Legal area

Court

10 Mar 1982

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN

Citation

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
Court

Lands Tribunal
Case number

LDRA4/1980

The English doctrine of chattels enjoyed with the land applies in Hong Kong, but on the facts the floating dry docks are not sufficiently connected with any land interest (no high degree of mutual adaptation) to be chattels enjoyed with the land; they are not 'structures' within s.2 Cap.116; nor are they 'machinery' excluded by s.8(b). Therefore the floating dry docks are not rateable and the appeals are allowed.
10 Mar 1982

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN

Citation

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
Court

Lands Tribunal
Case number

LDRA7/1980

Hong Kong's statutory definition of tenement and rating regime differs materially from English hereditament/unit of occupation law; although English doctrine of chattels enjoyed with land applies in principle in Hong Kong, the floating dry docks were not sufficiently connected (no high degree of mutual adaptation) to the land/berths to be chattels enjoyed with the land, they are not 'structures' under s.2, and they are not 'machinery' excluded under s.8(b); therefore the docks are not rateable and the appeals succeed.
10 Mar 1982

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN

Citation

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
Court

Lands Tribunal
Case number

LDRA1/1980

The English common law doctrine of chattels enjoyed with the land applies in Hong Kong, but on the facts the floating dry docks were not sufficiently connected to the land (no high degree of mutual adaptation to the berth) to be enjoyed with the land; they are not 'structures' within Section 2 and they are not 'machinery' excluded under Section 8(b); therefore the floating dry docks are not rateable as tenements under the Rating Ordinance.
10 Mar 1982

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN

Citation

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
Court

Lands Tribunal
Case number

LDRA3/1980

The English doctrine of chattels enjoyed with the land applies in Hong Kong but on the facts the five floating dry docks are not sufficiently connected to any land or seabed tenement (no high degree of mutual adaptation) to be 'enjoyed with the land'; the docks are not 'structures' within Section 2 and are not machinery excluded under Section 8(b); therefore the floating docks are not rateable and the appeals succeed.

Hong Kong Case Law

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN

YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN