10 Dec 2019
SOGO HONG KONG CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- [2019] HKLdT 68
- Court
- Lands Tribunal
- Case number
- LDGA13/2017
The Tribunal held that under the second limb of section 9(1) the rights to use the external façades for exhibiting advertisements were granted to persons other than the owner and the land occupied by the signs was not used for any other purpose; therefore each sign is deemed a separate tenement and is rateable under section 9. The structures (in particular Sign K) objectively constitute advertisements. Because Sign 5 is rateable and has an agreed rateable value, Government rent is payable for Sign 5 under the Rent Ordinance. The appellant's consolidated appeals are dismissed and costs are ord…