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An owner fined for not furnishing particulars within the time period specified in a requisition form (Case with judgment delivered on 21 April 2023)

On 21 April 2023, 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 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 $1,800 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.



26 April 2023



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