### Rating Ordinance 《差餉條例》

42B. Offer of settlement before decision of Lands Tribunal on appeals relating to proper rateable value
(1) This section applies to an appeal relating to the grounds described in section 37(1)(a) or (d) or 40(1)(a) or (c).
(2) At any time after an appeal to which this section applies is made to the Lands Tribunal but before that appeal is determined—
(a) the appellant may by notice in writing advise the Commissioner of the valuation he is willing to accept as being the proper rateable value of the tenement to which the appeal relates;
(b) the Commissioner may by notice in writing advise the appellant of the valuation he is willing to accept as being the proper rateable value of the tenement to which the appeal relates.
(3) Where advice of any party to the appeal made pursuant to subsection (2) is not accepted by the other party, no part of the contents thereof which relates to an appeal before the Lands Tribunal to which this section applies shall be disclosed to the Lands Tribunal until the proper rateable value of the tenement to which the appeal relates is determined by it; but a copy of the advice enclosed in a sealed envelope may be lodged with the registrar of the Lands Tribunal and, subject to any claim as to privilege by any part to the appeal, opened by the Tribunal after the Tribunal has so determined.
(4) Where the appellant advises a valuation which he is willing to accept under subsection (2) which is not accepted by the Commissioner and the valuation determined by the Lands Tribunal is equal to or less than the valuation so advised, the Lands Tribunal shall, unless for special reason it thinks proper not to do so, order the Commissioner to bear his own costs and to pay the costs of the appellant in so far as the costs are incurred after the appellant so advised.
(5) Where the Commissioner advises the valuation which he is willing to accept under subsection (2) which is not accepted by the appellant and the valuation determined by the Lands Tribunal is equal to or exceeds the valuation so advised, the Lands Tribunal shall, unless for special reason it thinks proper not to do so, order the appellant to bear his own costs and to pay the costs of the Commissioner in so far as the costs are incurred after the Commissioner so advised.
(Added 22 of 1995 s. 23)

### Rating Ordinance 《差餉條例》

44. Hearing of appeal
(1) The Lands Tribunal shall hear and determine the appeal and may—
(a) make such order therein as it thinks proper;
(b) award costs to any party;
(c) direct the Commissioner to amend the valuation list concerned in any manner; and (Amended 22 of 1995 s. 33)
(d) make such other direction as to the payment of rates as may be necessary.
(2) Subject to subsection (3), section 11 of the Lands Tribunal Ordinance (Cap. 17) shall apply to an appeal under this Ordinance. (Replaced 33 of 1981 s. 27)
(3) The Lands Tribunal may, and on application by a party shall, reserve any question of law for the consideration of the Court of Appeal, which shall have power to hear and determine the question so reserved and shall send its opinion thereon to the Lands Tribunal. (Replaced 33 of 1981 s. 27)

44A. Consent order
(1) Notwithstanding anything in section 44(1), where the parties to the appeal have agreed upon the terms of any order to be made by the Lands Tribunal, particulars of the terms, signed by or on behalf of the parties, shall be sent to the Lands Tribunal, and the Lands Tribunal may, if it thinks fit, make an order in accordance with such terms and in the absence of the parties, unless the Lands Tribunal for any special reason requires their attendance.
(2) Section 44(1)(b), (c) and (d) shall apply in respect of an appeal determined under subsection (1).
(Added 33 of 1981 s. 28)

45. False or incorrect statements
Any person who knowingly makes a false statement—
(a) in furnishing the particulars specified in the specified form under section 5(1)(a); or (Amended 54 of 1990 s. 22)
(b) for the purpose of recovering a refund under section 30 or 31 of any amount paid in respect of rates; or
(c) for the purpose of obtaining or retaining exemption under section 36 for a tenement or part of a tenement,
shall be guilty of an offence and shall be liable on conviction to a fine at level 4.
(Amended 22 of 1995 s. 25)

### Rating Ordinance 《差餉條例》

46. Refusal to furnish information and obstruction
Any person who—
(a) refuses or neglects to furnish any of the particulars specified in the specified form under section 5(1)(a); or
(b) refuses to produce for inspection any receipts for rent, rent-books, accounts or other documents whatsoever connected with the rent or value of the tenement that he is required to produce under section 5(1)(b); (Replaced 54 of 1990 s. 23)
(ba) refuses to allow the Commissioner or any person authorized by him to take away for the purpose of making copies any receipts for rent, rent-books, accounts or other documents whatsoever connected with the rent or value of the tenement that the Commissioner or any person authorized by him is empowered under section 5(1)(ba); or (Added 54 of 1990 s. 23)
(c) obstructs the Commissioner or any person authorized by him from entering, or inspecting, or measuring any tenement under section 5(1)(d), 
shall be guilty of an offence and shall be liable on conviction to a fine at level 3.
(Amended 54 of 1990 s. 23; 22 of 1995 s. 26)

47. Additional penalty in respect of loss in revenue
A person convicted of an offence under this Ordinance shall, in addition to any penalty imposed therefor, be liable to a fine of treble the amount of rates which has been undercharged in consequence of the offence or which would have been undercharged if the offence has not been detected. 
(Replaced 22 of 1995 s. 27) 

48. Complaints may be laid within 6 years of offence
Notwithstanding section 26 of the Magistrates Ordinance (Cap. 227), a complaint or information in respect of an offence under this Ordinance may be made or laid at any time within 6 years after the date of the offence.

49. Interim valuation after conviction
If a person has been convicted, in respect of any tenement, of an offence under this Ordinance and the offence has resulted in the insertion in the valuation list of a lesser value or in a tenement not appearing in the valuation list, the Commissioner may delete the rateable value or make an interim valuation of the tenement, or both, either or both of which shall become effective from the day following the conviction. 
(Amended 22 of 1995 s. 28)