29 Mar 1999
AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
- Citation
- AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
- Court
- Lands Tribunal
- Case number
- LDGA104/1998
The Tribunal held that the Commissioner is empowered to ascertain rateable value for government rent in its quantum sense applying valuation principles of the Rating Ordinance but disregarding the requirement of rateable occupation (i.e. ratability is irrelevant for rent assessment); the contractor's test is a permissible but not exclusive method; the developer's present intention to develop is irrelevant; ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' for demolished buildings and thus conflict with Article 121; s.2 o…