Hong Kong Case Law: Decisions & Judgments

Topic

Validity of regulations

Legal area

Court

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

LDGA105/1998

The Tribunal held that (a) the Commissioner is empowered to ascertain rateable value for government rent in the quantum sense and to do so irrespective of rateable occupation, but the ascertainment must apply rating valuation principles (contractor's test may be used where appropriate but is not the sole method); the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy valuation and sites should be valued as vacant building sites in their actual existing state; and (b) sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent th…
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

LDGA28/1998

The Tribunal held that (a) the Commissioner is empowered to ascertain rateable value for government rent in the quantum sense applying rating law principles but disregarding the requirement of rateable occupation (i.e. ratability is irrelevant for rent assessment); (b) s.2 of the Rent Regulations is valid to the extent it clarifies development sites are liable to be ascertained for rent regardless of ratability and does not displace core valuation principles; (c) the contractor's test is an admissible but not exclusive method and the Tribunal will not prescribe it as the sole test; (d) ss.4 a…
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

LDGA6/1998

The Tribunal held that rateable value for government rent is to be ascertained in its quantum sense applying the established principles of the Rating Ordinance (ss.7 and 7A) subject to the specific legislative modifications expressly provided; the Rent Regulations s.2 is to be read so as to permit assessment for rent even where there is no rateable occupation but does not displace the principles of valuation; the contractor's test is a permissible method but not the sole method; the developer's present intention to develop is irrelevant to the hypothetical year-to-year valuation; sections 4 a…
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

LDGA101/1998

The Tribunal held that rateable value for government rent must be ascertained in its quantum sense applying the same principles as under the Rating Ordinance, but that the requirement of rateable occupation is to be disregarded for rent purposes (i.e. sites can be assessed as if assessable even if not liable for rates). Section 2 of the Rent Regulations is not ultra vires insofar as it permits ascertainment of rateable value for development sites notwithstanding lack of rateable occupation, and the contractor's test is not the sole method of valuation. The correct assumption for development s…
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

LDGA29/1998

Tribunal held that rateable value for government rent must be ascertained in the quantum sense applying the principles of the Rating Ordinance (ss7/7A) but disregarding the requirement of rateable occupation; the contractor's test is not the sole method; the developer's present intention to develop is irrelevant to valuation; section 2 of the Rent Regulations is not ultra vires and is to be construed as making development sites liable for rent even if valuation may be nil or nominal; however sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last a…
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

LDGA23/1998

The Tribunal held that: (1) the Commissioner may ascertain rateable value for government rent in its quantum sense irrespective of rateable occupation (i.e. rateability is to be disregarded for rent valuation) and valuation should follow rating principles except that absence of rateable occupation is irrelevant; (2) s.2 of the Rent Regulations is valid and not ultra vires as it clarifies that development sites may be assessed for rent despite lack of rateable occupation; (3) ss.4 and 5 of the Rent Regulations are ultra vires and contrary to Article 121 to the extent they allow use of the 'las…
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

LDGA47/1998

The Tribunal held that rateable value for government rent is to be ascertained in the quantum sense applying the principles of the Rating Ordinance except that the requirement of rateable occupation is to be disregarded for rent assessment; the contractor's test is an admissible method but not the sole method; the developer's present intention to develop is irrelevant as an assumption affecting annual value; section 2 of the Rent Regulations is valid to the extent it treats development sites as liable for rent (even if nil) but sections 4 and 5 of the Rent Regulations are ultra vires and void…
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

LDGA88/1998

The Tribunal held that the Commissioner may ascertain rateable value for government rent in the quantum sense applying the same valuation principles as under the Rating Ordinance but disregarding the question of rateable occupation (i.e. ratability is irrelevant for rent assessment); the contractor's test is an admissible method but not the exclusive method; section 2 of the Rent Regulations is valid to the extent it clarifies that development sites may be valued for rent despite non‑ratability; however sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they permi…
12 May 1969

CHIU KOON KWONG v. THE QUEEN

Citation

CHIU KOON KWONG v. THE QUEEN
Court

Court of Appeal
Case number

CACC613/1968

Regulation 29(2) was invalid as it depended on a subdivision of class (j) which had not been made by regulation; the vehicle was registered under class (j) only and there is no power to register a vehicle in more than one class, therefore the conviction under Reg.29(2) was quashed. The validity of a s.4(1) insurance charge does not automatically depend on the validity of a separate charge under Reg.29(2) and that ground of appeal failed.