Recent Updates

Owners fined for not furnishing particulars within the time period specified in requisition forms (Cases with judgments delivered on 21 January 2022)

On 21 January 2022, the owners of 2 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	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.	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.	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.

31 January 2022