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Owner fined for not furnishing particulars within the time period specified in requisition form (Case with judgment delivered on 18 February 2022)

On 18 February 2022, 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	Kowloon City	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.

1 March 2022