5 Nov 1983
FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- FOOK HONG ENTERPRISES CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Court
- Lands Tribunal
- Case number
- LDRA59/1983
The Tribunal held the relevant date is when the Valuation List comes into force (1 April 1977); evidence of actual rentals during and after the projection period is admissible under the Bwllfa principle; the Commissioner erred in law by failing to use hindsight evidence when available and his projection was excessively low (c.35%); accordingly the Tribunal increased the rateable values to the agreed correct figures as at 1 April 1977; the preservation of the tone of the list does not justify maintaining materially incorrect valuations.