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
- LDGA10/1998
Tribunal held that rateable value for government rent is a quantum concept to be ascertained by the Commissioner applying the same valuation principles as under the Rating Ordinance except that rateable occupation is irrelevant for rent assessment; section 2 of the Rent Regulations is validly construed to make development sites liable to assessment (even if nil) but ss.4 and 5 of the Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' as the basis for redevelopment assessment and thus conflict with Article 121; the contractor's test is not the s…