Recent Updates
Owners fined for not furnishing particulars within the time period specified in requisition forms (Cases with judgments delivered on 4 August 2023)
On 4 August 2023, the owners of 7 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 2022 for the general revaluation of the year 2023/24.
| Item | Property | District | Nature of Offence | Judgment |
|---|---|---|---|---|
| 1 | Residential | Yau Tsim Mong | 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 each Ordinance, making a total fine of $3,600. |
| 2 | Shop | 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. | Defendant was convicted and fined $1,800 under each Ordinance, making a total fine of $3,600. |
| 3 | Residential | Yau Tsim Mong | 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. |
| 4 | 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. |
| 5 | Shop | Yau Tsim Mong | 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. |
| 6 | Office | Yau Tsim Mong | 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. |
| 7 | 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 $1,500 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.
17 August 2023