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Owner fined for not furnishing particulars within the time period specified in requisition form (Case with judgment delivered on 4 September 2020)

On 4 September 2020, the owner of a tenement was fined at the Eastern Magistrates' Courts after pleading guilty to charges of not furnishing particulars within the time period specified in a requisition form issued in 2019 for the general revaluation of the year 2020/21.

Item Property District Nature of Offence Judgment
1 Residential Tsim Sha Tsui Having refused or neglected to furnish particulars within the time period specified in a requisition form, contrary to section 46(a) of the Rating Ordinance. Defendant was convicted and fined $ 1,500 under the Ordinance.

Under the Rating Ordinance or the Government Rent (Assessment and Collection) Ordinance, any person who knowingly makes a false statement or refuses to furnish any of the particulars specified in the requisition form shall be guilty of an offence and shall be liable on conviction to a maximum fine of $25,000 or $10,000. A person convicted of any of the aforesaid offences under any or both of the aforesaid Ordinances shall be liable to an additional fine equivalent to 3 times the amount of rates and/or Government rent undercharged.



10 September 2020
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