Read the full judgment text of CACV 67/2008 on BabelCite. This Court of Appeal judgment was delivered on 15 April 2011.
1. On 19 November 2010, we dismissed Best Origin Limited’s (“Best Origin”) appeal from a decision of the Lands Tribunal which had assessed the rateable value of Inland Lot No.8874, Electric Road, Hong Kong (“the Site”) whilst it was being occupied as a development site, at HK$26,880,000. The Lands Tribunal had rejected Best Origin’s contention that the rateable value was nil, nominal or at most $764,000 per annum.
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