1973-HKRS28-16-21_Part01 — Page 51

Alterations La valuation lists not by agree- ment.

Objection to

proposed

corrections,

deletions.

interim

valuations.

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39. (1) Subject to subsection (2), where a person has served a proposal under section 37 and no agreement has been signed under section 38, the Commissioner shall, within three months from receipt of the proposal, serve on the person who made the proposal a notice of decision in the specified form, specifying-

(a) tha: no alteration is to be made to the rateable value

entered in the valuation list; or

(b) what alteration (whether that specified in the proposal or another alteration) is to be made to the rateable value entered in the valuation list.

(2) Where section 37(3) applies, no notice of decision may be served under this section until fourteen days have elapsed from the date of the service of the copies of the proposal on the owner and occupier; and the Commissioner shall cause copies of the notice of decision to be served on the owner and occupier.

(3) A notice of decision referred to in subsection (1) may be signed on behalf of the Commissioner by an officer of the Rating and Valuation Department not below the rank of Senior Raung and Valuation Surveyor.

(4) Where a notice of decision is served under subsection (1Kb) the Commissioner shall direct the Collector of Rates to alter the valuation list and the Collector of Rates shall comply with the Commissioner's direction.

40. (1) An owner or occupier who is aggrieved-

(a) by a correction to the valuation list under section 16(1)(a)

on the ground that the correction is wrong:

(b) by reason of a deletion on the ground that the tenement

ought not to be deleted;

(c) by an interim valuation on the ground that the tenement is valued above its proper rateable value or is not rateable,

may, within twenty-one days of service on him of the notice of correction under section 16(2) or of the notice of deletion or interim valuation under section 26(1), serve on the Commissioner a notice of objection in the specified form stating fully the grounds of his objection to the correction. deletion or Interim valuation. (2) On receipt of a notice of objection under subsection (1), the Commissioner shall consider such objection and shall-

() if satisfied that a correction to the valuation list, or a deletion or an interim valuation is necessary, serve on the person making the objection a notice of decision in the specified form to that effect;

(b) if satisfied that the correction to the valuation list or the deletion or the interim valuation is not necessary,

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serve on the person making the objection a notice of decision in the specified form to that effect.

(3) A notice of decision referred to in subsection (2) may be signed on behalf of the Commissioner by an officer of the Rating and Valuation Department not below the rank of Senior Rating and Valuation Surveyor.

41. The Commissioner may accept a proposal under section 37 and a notice of objection under section 40 notwithstanding that it is not in the specified form.

42. (1) A person on whom a notice of decision has been served under section 39 or section 40 may, within twenty-one days of receiving such notice, appeal against the decision to the court.

(2) Where the appellant is a person who served a proposal under section 37 or made an objection under section 40, the grounds of appeal shall be confined to the grounds of the proposal or objection.

(3) A person appealing under subsection (1) shall, within the period of twenty-one days referred to in subsection (1)-

(a) serve a copy of the notice of appeal on the Commis- sioner, who shall be the respondent in the appeal; and (6) where the appeal is in respect of a tenement neither owned nor occupied by the appellant, serve copics of the notice of appeal on the owner and the occupier of the tenement, both of whom may be heard on the hearing of the appeal.

43. (1) The appellant shall, within twenty-eight days after lodging notice of appeal under section 42(1) apply in writing to the Registrar of the court to have a date fixed for the bearing of the appcal; and shall at the same time serve a copy of the applica- tion on the Commissioner.

(2) When a date has been fixed for the hearing of the appeal, the Registrar shall give notice thereof to the appellant and the Commissioner and, on receipt of such notice, the appellant shall forthwith give notice of the date to each person on whom he has caused a copy of the notice of appeal to be served under section 42(3)(b).

(3) An appellant shall, if he withdraws his appeal, or decides not to proceed with it, notify the Commissioner and all other parties to the appeal accordingly.

44. (1) The court shall hear and determine the appeal and may-

(a) make such order therein as it thinks proper:

Proposals an abjections not

in the specifled form.

Appeals.

Fixing date for hearing.

Hearing of appeal.