10 Dec 2019
SOGO HONG KONG CO LTD v. COMMISSIONER OF RATING AND VALUATION
- Citation
- [2019] HKLdT 68
- Court
- Lands Tribunal
- Case number
- LDRA271/2017
The Tribunal held that both Sign 5 and Sign K are separate tenements under section 9(1) of the Rating Ordinance because the external wall spaces were not occupied for any other purpose and the right to use them for exhibiting advertisements was granted to persons other than the owner; accordingly both signs are liable to rates and Sign 5 is liable for government rent under the Rent Ordinance.