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
- LDGA58/1998
The Tribunal held that rateable value for government rent is to be ascertained in the quantum sense applying the principles of the Rating Ordinance, but with the qualification that question of rateable occupation should be disregarded for rent purposes; section 2 of the Rent Regulations is not ultra vires and must be construed to require assessment in accordance with rating principles (so development sites are liable to be assessed even if nominal), contractor's test is a permissible but not exclusive method, and the developer's present intention to develop is irrelevant to the hypothetical y…