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Owners fined for not furnishing particulars within the time period specified in requisition forms (Cases with judgment delivered on 16 December 2022)

On 16 December 2022, the owners of 12 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 2021 for the general revaluation of the year 2022/23.

Item	Property	District	Nature of Offence	Judgment
1	Retail	Sham Shui Po	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 $4,000 under each Ordinance, making a total fine of $8,000.
2	Residential	Kwun Tong	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 $3,000 under each Ordinance, making a total fine of $6,000.
3	Residential	Central and Western	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 $3,000 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.

29 December 2022