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
- LDGA27/1998
Section 2 of the Rent Regulations must be interpreted to permit ascertainment of rateable value for government rent in the quantum sense applying the Rating Ordinance valuation principles except that the requirement of rateable occupation is irrelevant for rent assessment; contractor's test is not the sole permissible method; the appellants' intention to develop is irrelevant to valuation; sections 4 and 5 of the Rent Regulations are ultra vires to the extent they adopt the 'last ascertained rateable value' as the basis for redevelopment valuation and contravene Article 121 of the Basic Law a…