Hong Kong Case Law: Decisions & Judgments

Topic

Exemption from rates

Legal area

Court

29 Sept 2023

LAW KAM SHEUNG DENNIS v. COMMISSIONER OF RATING AND VALUATION

Citation

[2023] HKLdT 60
Court

Lands Tribunal
Case number

LDRA16/2023

The Tribunal held that the Appellant failed to prove the Tenement was occupied in connection with the Two Adjacent Lots because the dwelling did not function as an accessory to the agricultural land (the use of the Tenement was independent and the agricultural use was ancillary to the dwelling); additionally the Appellant was not using the Tenement as his principal dwelling at the relevant dates. Consequently the Tenement did not satisfy both limbs of s36(1)(b) and was not exempt from rates; the Respondent's decision to assess was upheld.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA6/1983

The Tribunal held that Area 900 was validly designated under s36(1)(c) and excluded Lot 182; the Tribunal has no judicial power to review or alter that designation; the 11 tenements are therefore outside the designated area and, having been built in 1982, do not satisfy the exemption criteria of s36(1)(c), so the appeals fail.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA7/1983

The Tribunal held that Area 900 was duly designated by the Governor, Lot 182 is outside that designated area (approximately 75 feet), the Tribunal has no jurisdiction to review the boundary designation, and therefore the 11 tenements are not exempt under s36(1)(c); appeals dismissed.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA5/1983

The Tribunal had no jurisdiction to revisit or alter the Governor's duly made designation; Lot 182 is outside designated Area 900; therefore the appellant's tenements are not exempt under section 36(1)(c) and the consolidated appeals must fail.
31 Aug 1983

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

Citation

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION
Court

Lands Tribunal
Case number

LDRA11/1983

The Tribunal lacked jurisdiction to review or alter the Governor's duly made designation (Area 900); the certified plan shows Lot 182 outside the designated area and therefore the tenements cannot claim exemption under s36(1)(c); accordingly the appeals are dismissed.

Hong Kong Case Law

LAW KAM SHEUNG DENNIS v. COMMISSIONER OF RATING AND VALUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION

LEUNG SIU TIP v. COMMISSIONER OF RATING AND VAIUATION