### Government Rent (Assessment and Collection) Ordinance 《地租(評估及徵收)條例》

25. Objection to proposed corrections, deletions, interim valuations
(1) A lessee, owner or occupier who is aggrieved—
(a) by a correction to the Government Rent Roll on the ground that the correction is wrong;
(b) by a deletion on the ground that the tenement ought not to be deleted; or
(c) by an interim valuation on the ground that the tenement is valued above its proper rateable value or is not liable for Government rent,
may, within 28 days of service on him of the notice of correction or notice of deletion or interim valuation, 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) The Commissioner and the person making the objection may agree to confirm, vary or set aside the correction, deletion or interim valuation and where they so agree—
(a) they are required to sign an agreement in the specified form; and
(b) in the case of an agreement to so vary or set aside, the Commissioner is required to cause the Government Rent Roll to be altered accordingly.
(3) Where a person has served a notice of objection and no agreement has been signed, the Commissioner is required to—
(a) consider the objection and confirm, vary or set aside the correction to the Government Rent Roll, or the deletion or interim valuation;
(b) within 6 months after the expiration of the 28-day period referred to in subsection (1), serve on the person making the objection a notice in the specified form of his decision on the objection; and (Amended E.R. 1 of 2021)
(c) where he decides to vary or set aside, alter the Government Rent Roll.
(4) An agreement may be signed on behalf of the Commissioner by an officer of the Rating and Valuation Department not below the rank of Valuation Surveyor.
(5) A person objecting under this section may withdraw the objection, at any time before a notice of decision on the objection is served on him, by serving a notice of withdrawal on the Commissioner.
(6) A notice of decision is not to be served under this section if notice of withdrawal is served on the Commissioner.

### Government Rent (Assessment and Collection) Ordinance 《地租(評估及徵收)條例》

26. Appeals
(1) A person on whom a notice of decision has been served under section 4(11), 21(1) or 25(3) may, within 28 days of the service, appeal against the decision to the Lands Tribunal.
(2) The grounds of appeal are confined to—
(a) for an appeal under section 4(11), the question of whether the interest held under an applicable lease or the tenement is entitled to an exemption from liability to pay Government rent; and
(b) for an appeal under section 21(1) or 25(3), the grounds of the proposal or objection.
(3) A person appealing must, within the period of 28 days referred to in subsection (1) serve a copy of the notice of appeal—
(a) for an appeal under section 4(11), on the Director, who is the respondent in the appeal; and
(b) for an appeal under section 21(1) or 25(3), on the Commissioner, who is the respondent in the appeal.
(4) For the purposes of an appeal under this section, the Lands Tribunal Ordinance (Cap. 17) applies to the appeal as it applies to an appeal made to the Lands Tribunal under that Ordinance.

27. Hearing of appeal
(1) The Lands Tribunal is required to hear and determine the appeal and may—
(a) make such order as it thinks proper;
(b) award costs to any party;
(c) direct the Commissioner to amend the Government Rent Roll in any manner; and
(d) make such other direction as to the payment of Government rent as may be necessary.
(2) Subject to subsection (3), section 11 of the Lands Tribunal Ordinance (Cap. 17) applies to an appeal under this Ordinance.
(3) The Lands Tribunal may, and on application by a party must, reserve any question of law for the consideration of the Court of Appeal, which has power to hear and determine the question reserved and send its opinion to the Lands Tribunal.

28. Consent order
(1) If the parties to the appeal agree 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, are to be sent to the Lands Tribunal.
(2) The Lands Tribunal may, if it thinks fit, make an order in accordance with the terms and in the absence of the parties, unless the Lands Tribunal for any special reason requires their attendance.
(3) Section 27(1)(b), (c) and (d) applies to an appeal determined under subsection (1). 

### Government Rent (Assessment and Collection) Ordinance 《地租(評估及徵收)條例》

29. Government rent payable despite notice of appeal
(1) A lessee, owner or occupier must pay Government rent as demanded despite any proposal, objection or appeal that has not been finalised unless the Commissioner orders that payment of the Government rent, or a part of the Government rent, be held over pending the determination of the appeal.
(2) An order under subsection (1) may be subject to the condition that the person on whose behalf the order is made must provide security for the payment of the Government rent or the part of the payment of which is held over either by way of a banker’s undertaking or providing such other security as the Commissioner may require.
(3) A banker’s undertaking referred to in subsection (2) must—
(a) be in a form acceptable to the Commissioner;
(b) be given to the Commissioner within a period of 14 days from the date of the order under subsection (1) or on the date for the payment of the Government rent specified in the demand for the Government rent, whichever is the later;
(c) be given by a bank, as defined in the Banking Ordinance (Cap. 155);
(d) not be revocable without the consent of the Commissioner;
(e) be expressed to be an undertaking to pay an amount equal to the Government rent the payment of which is held over; and
(f) provide for payment to the Commissioner upon written notification to the bank by the Commissioner that the appeal has been withdrawn or finally determined and that the amount stated by him is now due.
(4) Where a banker’s undertaking is not given, subsection (1) applies as if an order under that subsection had not been made.
(5) The Commissioner may cancel an order and make a fresh order where he is of the opinion either that the Government rent or any part held over is likely to become irrecoverable, or that the person appealing is unreasonably delaying his appeal.
(6) On the final determination of an appeal if any Government rent which has been held over becomes payable or the Government rent charged is increased, the Commissioner is required to give to the person appealing a notice in writing fixing a date on or before which the Government rent must be paid.