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
- LDGA108/1998
The Tribunal held that rateable value for government rent is to be understood in its quantum sense and assessed using the same valuation principles as under the Rating Ordinance except that rateable occupation is irrelevant for liability; section 2 of the Rent Regulations is not ultra vires but must be read so as not to displace valuation principles, the contractor's test is permissible but not the sole method, developer's intention to develop is irrelevant to valuation, and sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt 'last ascertained rateable v…