Owner fined for not furnishing particulars within the time period specified in requisition form (Case with judgment delivered on 21 October 2022)
On 21 October 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 2021 for the general revaluation of the year 2022/23.
|Item||Property||District||Nature of Offence||Judgment|
|1||Residential||Sha Tin||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.
1 November 2022