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
- LDGA91/1998
The Tribunal held that rateable value for government rent must be ascertained in the quantum sense using the same valuation principles as under the Rating Ordinance but treating rateable occupation as irrelevant for the purpose of government rent; the Commissioner is empowered to value development sites under the Rent Ordinance and s.2 of the Regulations is not ultra vires in that it exposes development sites to assessment for rent, but the contractor's test is not the sole permitted valuation method; however s.4 and s.5 of the Rent Regulations are ultra vires and void to the extent they perm…