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
- LDRA18/1983
The Tribunal held the relevant date was 1 April 1977; the Bwllfa principle applies to rating valuations so actual rental evidence after a projection is admissible; the Commissioner erred as a matter of law by refusing to consider post-projection rental evidence when valuing in 1982; the projection was materially erroneous (about 35% low) and therefore the tribunal corrected the rateable values to the agreed hindsight figures (HKD 67,200 for two 31st-floor tenements and HKD 66,000 for the other 58 tenements) and ordered amendment of the Valuation List effective 1 April 1983.
- Relevant date for ascertainment of rateable value
- Projection of valuations
- Admissibility of hindsight evidence (bwllfa principle)
- Tone of the list
- Classification into part ii vs part iv under landlord and tenant ordinance
- Effect of 1983 amendments