12 Jul 1985
CHEUNG MAN YEE v. COMMISSIONER OF RATING & VALUATION
- Citation
- CHEUNG MAN YEE v. COMMISSIONER OF RATING & VALUATION
- Court
- Lands Tribunal
- Case number
- LDRA41/1984
The value of the illegal extension is properly included in the rateable value; its added value must be assessed on the basis that hypothetical landlord and tenant have full knowledge and reflect the calculated risk of continued illegal use, and the valuation must be supported by appropriate comparables — applying these principles the Tribunal reduced the assessed rateable value to HKD 48,000.