10 Mar 1982
YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
- Citation
- YIU LIAN MACHINERY REPAIRING WORKS LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATIONN
- Court
- Lands Tribunal
- Case number
- LDRA1/1980
The English common law doctrine of chattels enjoyed with the land applies in Hong Kong, but on the facts the floating dry docks were not sufficiently connected to the land (no high degree of mutual adaptation to the berth) to be enjoyed with the land; they are not 'structures' within Section 2 and they are not 'machinery' excluded under Section 8(b); therefore the floating dry docks are not rateable as tenements under the Rating Ordinance.