Read the full judgment text of on BabelCite. was delivered on 27 August 1986.
1. This is a review of my earlier decision to reduce the rateable value of a basement flat in a four storey pre-war building described as Ground Floor, 115 Caine Road on Hong Kong Island. The Commissioner assessed the rateable value under the provisions of section 7 and 7A of the Rating Ordinance Cap. 116 at $26,400. I ordered it be reduced to $12,000. The Commissioner has sought a review to amend the rateable value to $24,000