Recent Updates
Owners fined for not furnishing particulars within the time period specified in requisition forms (Cases with judgments delivered on 20 September 2024)
On 20 September 2024, the owners of 6 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 2023 for the general revaluation of the year 2024/25.
Item | Property | District | Nature of Offence | Judgment |
---|---|---|---|---|
1 | Shop | Tsuen Wan | 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. |
2 | Industrial | Kwai Tsing | 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. |
3 | Industrial | 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 $1,500 under each Ordinance, making a total fine of $3,000. |
4 | 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 $3,000 under the Ordinance. |
5 | Domestic | Tai 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 $1,500 under each Ordinance, making a total fine of $3,000. |
6 | Domestic | 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 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.
26 September 2024