23 Sept 2015
CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- CLP POWER HONG KONG LTD v. COMMISSIONER OF RATING AND VALUATION
- Court
- Court of First Instance
- Case number
- HCMP952/2015
Leave to appeal was granted only on the point of law concerning the proper construction and interface between Rating Ordinance s8(b) and s8A(3) as to whether the disputed items are non-rateable machinery or part of plant creating a deemed tenement; leave was refused on the Black Point Deferral Premium and the tenant's share because those involve valuation judgments and no error of law was shown. Costs were apportioned with half to the respondent and half to be in the cause; the respondent's summary costs were allowed at $800,000 with $400,000 to be paid now by the appellant.