10 Dec 2019
SOGO HONG KONG CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- [2019] HKLdT 68
- Court
- Lands Tribunal
- Case number
- LDGA14/2017
The Tribunal held that both Sign 5 and Sign K are separate tenements under section 9(1) (second limb) of the Rating Ordinance because the external wall spaces were not occupied for any other purpose and the appellant granted rights to third parties (Prada and Bottega) to use those spaces for advertising; consequently both signs are rateable and Sign 5 is liable for Government rent under the Rent Ordinance where a rateable value has been assigned.