Best Origin Limited v Commissioner of Rating and Valuation

Read the full judgment text of FACV 21/2011 on BabelCite. This FACV judgment was delivered on 21 December 2012.

1. This appeal concerns the question of the Government rent that is payable on construction sites used for development or redevelopment.  That such sites are subject to the payment of Government rent can be seen from Regulation 2 of the Government Rent (Assessment and Collection) Regulation, Cap 515A.