10 Mar 1982
YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
- Citation
- YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
- Court
- Lands Tribunal
- Case number
- LDRA2/1980
The Lands Tribunal held that although the English doctrine of chattels enjoyed with the land applies in Hong Kong, the five floating dry docks were not sufficiently connected with the land (no high degree of mutual adaptation) and therefore were not chattels enjoyed with the land; they are not 'structures' within s.2 and are not 'machinery' excluded under s.8(b); accordingly the floating dry docks are not rateable and the appeals are allowed.