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
- LDRA22/1983
The Tribunal held the relevant valuation date is when the Valuation List comes into effect (1 April 1977); evidence of rentals during and after the projected period is admissible (Bwllfa principle) and the Commissioner erred in 1982 by refusing to take post‑projection evidence into account. A projection may be upheld only if not materially erroneous; here the projection understated true values by about 35% and was excessive, so the Tribunal corrected the rateable values to the agreed figures and ordered amendment of the Valuation List.