29 Nov 1984
COMMISSIONER OF RATING AND VALUATION v. YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS
- Citation
- COMMISSIONER OF RATING AND VALUATION v. YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS
- Court
- Court of Appeal
- Case number
- CACV85/1984
The Court held that Hong Kong does not adopt the English doctrine of 'chattels enjoyed with the land' (the stricter course prevails under the local definition of 'tenement'); even if the doctrine applied the five floating dry docks were not sufficiently enjoyed with the land to be rateable; and the Lands Tribunal's factual conclusion that the docks were not 'machinery' wholly exempt under s.8(b) was upheld. The appeal was dismissed.