LAW KAM SHEUNG DENNIS vs COMMISSIONER OF RATING AND VALUATION

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2023 Supreme(HK)(HKLdT) 9

LDRA 14-16/2023
(Consolidated)

[2023] HKLdT 60

IN THE LANDS TRIBUNAL OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

RATING APPEAL NOS 14-16 OF 2023

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BETWEEN
	LAW KAM SHEUNG DENNIS	Appellant
	and
	COMMISSIONER OF RATING AND VALUATION	Respondent

_____________________________

Before :

Mr Lawrence Pang, Member of the Lands Tribunal

Date of Trial :	31 August 2023
Date of Judgment :	29 September 2023

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J U D G M E N T

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Introduction

1. The present case concerns an appeal by the Appellant against the decision of the Respondent in refusing to grant exemption from rating assessment of a tenement on land held by him and his brothers un

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