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
- LDGA25/1998
The Tribunal held that for government rent purposes the Commissioner may ascertain rateable value in its quantum sense applying the principles of the Rating Ordinance but disregarding the question of rateable occupation; the contractor's test is a permissible but not exclusive method; the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy; s.2 of the Rent Regulations is valid when read to permit quantum valuation irrespective of ratability; however s.4 and s.5 are ultra vires and void to the extent that they adopt the 'last ascertained rateable val…