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Owners fined for not furnishing particulars within the time period specified in requisition forms (Cases with judgments delivered on 20 August 2021)

On 20 August 2021, the owners of 3 tenements were fined at the Eastern Magistrates' Courts after pleading guilty to charges of not furnishing particulars within the time period specified in requisition forms issued in 2020 for the general revaluation of the year 2021/22.

Item Property District Nature of Offence Judgment
1 Shop To Kwa Wan 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.
2 Residential Tsuen Wan 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 and section 41(a) of the Government Rent (Assessment and Collection) Ordinance. Defendant was convicted and fined $ 1,500 under each Ordinance, making a total fine of $ 3,000.
3 Residential Ma On Shan 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 and section 41(a) of the Government Rent (Assessment and Collection) Ordinance. Defendant was convicted and fined $ 1,500 under each Ordinance, making a total fine of $ 3,000.

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.



27 August 2021
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