Hong Kong Case Law: Decisions & Judgments

Topic

Government rent exemption

Legal area

Court

27 Aug 2015

LAU KING KEUNG AND ANOTHER v. 地政總署署長

Citation

LAU KING KEUNG AND ANOTHER v. 地政總署署長
Court

Lands Tribunal
Case number

LDGA75/2014

The Tribunal found the Notice of Discontinuance effected discontinuance without leave so Rule 27 applied; the appellants' claim to exemption failed on the merits because they acquired the appeal lots by assignment rather than lawful succession under s4(1) Cap 515; DOJ was properly engaged and its costs recoverable; applying the principles governing costs the appellants must pay the respondent's costs, summarily assessed at HKD 18,379.00.
31 Mar 2010

LAI HAY ON v. COMMISSIONER OF RATING AND VALUATION AND ANOTHER

Citation

LAI HAY ON v. COMMISSIONER OF RATING AND VALUATION AND ANOTHER
Court

Court of Appeal
Case number

CACV130/2007

An inter vivos gift does not constitute lawful succession for purposes of exemption under GRACO; the statute requires succession on death and a continuity of holding by the 1984 indigenous lessee or his lawful successor, so an inter vivos transfer severs continuity and forfeits the exemption; GRACO is not inconsistent with Articles 122 or 40 of the Basic Law.
15 Feb 2005

張萬成 v. 地政總署署長

Citation

張萬成 v. 地政總署署長
Court

Lands Tribunal
Case number

LDMP11/2003

Extension of time refused because the statutory exemption under Cap.515 s4(1)(c) requires the qualifying interest/grant to meet the specified temporal criteria (presence on 30 June 1984 or replacement scenarios); the resite grant in this case was made on 3 April 1985 and the government's prior promise does not constitute an "interest" under s2, so the proposed appeal has no real prospect of success.
20 May 2004

TO YUK WAI v. DIRECTOR OF LANDS

Citation

TO YUK WAI v. DIRECTOR OF LANDS
Court

Lands Tribunal
Case number

LDGA349/2003

Transfer from a brother does not satisfy the male-line descent requirement in s.4(1)(ii); the appellant's original half share did not constitute a 'section' or a registered 'undivided share' under the Ordinance; s.4(5) therefore precludes exemption for any part while the other interest is not exempt. Consequently the appellant is not entitled to exemption and the appeal is dismissed.

Hong Kong Case Law

LAU KING KEUNG AND ANOTHER v. 地政總署署長

LAI HAY ON v. COMMISSIONER OF RATING AND VALUATION AND ANOTHER

張萬成 v. 地政總署署長

TO YUK WAI v. DIRECTOR OF LANDS