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
- LDRA73/1983
The relevant valuation date is when the Valuation List comes into effect (1 April 1977); where the Commissioner projects valuations from an earlier date, the tribunal may consider hindsight evidence of actual rentals and alter the projection if the projection is materially erroneous; the Commissioner's failure to take into account post-projection rental evidence was a legal error and the appeals succeed with rateable values fixed at the agreed April 1, 1977 figures.