Read the full judgment text of CACV 000085/1984 on BabelCite. This Court of Appeal judgment was delivered on 29 November 1984.
1. We are concerned in these proceedings with questions that arise under the Rating Ordinance, Cap. 116, in relation to valuations made by the Commissioner of Rating and Valuation in respect, inter alia, of five floating dry docks. The docks are moored within the limits of the harbour for the purpose of repairing ships and are by name the "Yiu Lien No. 1" and the "Yiu Lian No. 2", owned and operated by the Yiu Lian Machinery Repairing Works Ltd., the "Taikoo" and the "Whampoa", owned and operate