Hong Kong Case Law: Decisions & Judgments

Topic

Regulations ultra vires

Legal area

Court

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

LDGA123/1998

The Tribunal held that s.2 of the Rent Regulations is validly construed to permit ascertainment of a rateable value for government rent even where there is no rateable occupation (i.e. development sites may be assessed for rent), but this does not displace the quantum principles of rating valuation; the contractor's test is not the sole permissible method of valuation; the developer's present intention to develop is irrelevant to the valuation assumptions; ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' as the basis fo…
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

LDGA48/1998

Section 2 of the Rent Regulations is valid and must be construed to permit ascertainment of rateable value for government rent in the quantum sense applying rating principles while disregarding requirement of rateable occupation; the contractor's test is not the sole method of valuation and assumptions must reflect a vacant building site in its actual existing state with hypothetical tenancy terms as in section 7(2) of the Rating Ordinance; sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' of demolished buildings a…
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

LDGA56/1998

Tribunal held that rateable value for government rent must be ascertained in its quantum sense applying the principles of the Rating Ordinance but disregarding the question of rateable occupation (i.e. sites may be assessed for rent even if not rateable for rates); the contractor's test is a permissible valuation method but not the sole test; the developers' present intention to develop is irrelevant to valuation; s.2 of the Rent Regulations is not ultra vires and does not alter established valuation principles in quantum, but ss.4 and 5 of the Rent Regulations are ultra vires and void to the…
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

LDGA5/1998

Tribunal held that rateable value for government rent is to be ascertained in its quantum sense applying the same valuation principles as under the Rating Ordinance except that the question of rateable occupation is to be disregarded; s.2 of the Rent Regulations is valid to render development sites liable for assessment (though methods and assumptions remain governed by rating principles and evidence) and the contractor's test is not the sole permissible method; however ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' a…

Hong Kong Case Law

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

AGRILA LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATION