Recent Updates
Owners fined for not furnishing particulars within the time period specified in requisition forms (Cases with judgments delivered on 9 October 2026)
On 9 October 2026, the owners of 10 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 2025 for the general revaluation of the year 2026/27.
| Item | Property | District | Nature of Offence | Judgment |
|---|---|---|---|---|
| 1 | Office | 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 $1,000 under the Ordinance. |
| 2 | 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 $1,000 under the Ordinance. |
| 3 | 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 $1,200 under the Ordinance. |
| 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 $1,200 under the Ordinance. |
| 5 | 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 and section 41(a) of the Government Rent (Assessment and Collection) Ordinance. | Defendant was convicted and fined $1,200 under each Ordinance, making a total fine of $2,400. |
| 6 | Shop | 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 $1,200 under each Ordinance, making a total fine of $2,400. |
| 7 | 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 $1,200 under each Ordinance, making a total fine of $2,400. |
| 8 | 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 $1,200 under each Ordinance, making a total fine of $2,400. |
| 9 | Industrial | 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 $1,200 under each Ordinance, making a total fine of $2,400. |
| 10 | Domestic | 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 $1,200 under each Ordinance, making a total fine of $2,400. |
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.
13 October 2026