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Owner fined for not furnishing particulars within the time period specified in a requisition form (Case with judgment delivered on 29 October 2021)

On 29 October 2021, 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 2020 for the general revaluation of the year 2021/22.

Item Property District Nature of Offence Judgment
1 Residential Sai Kung 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.



2 November 2021
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