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
- LDRA3/1980
The English doctrine of chattels enjoyed with the land applies in Hong Kong but on the facts the five floating dry docks are not sufficiently connected to any land or seabed tenement (no high degree of mutual adaptation) to be 'enjoyed with the land'; the docks are not 'structures' within Section 2 and are not machinery excluded under Section 8(b); therefore the floating docks are not rateable and the appeals succeed.