Enforcement on Non-return of Requisition Forms (R1A)

For rating and valuation purposes, requisition forms are issued from time to time by this department to obtain up-to-date information relating to tenements.

Anyone who knowingly makes a false statement or refuses to furnish particulars requested in the department's requisition form could face a maximum fine of $25,000 or $10,000 respectively and, in addition, a fine equivalent to three times their rates and/or Government rent undercharged. The department has successfully taken prosecution action against offenders who have subsequently been fined through court proceedings.