XTRNX MAN YUK PING v. DIRECTOR OF LANDS

[English Translation-英譯本]

LDGA 5/1999

IN THE LANDS TRIBUNAL OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

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JUDGMENT

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1. The applicant is an indigenous villager. She is the owner of the premises ("subject premises") at 2/F, No.22, Yee Chun Street, Sai Kung. On 12th January 1999, the Director of Lands notified her that as the ownership of the subject premises has changed since 30th June 1984, she is no longer eligible for an exemption from liability to pay Government rent under section 4 of the Government Rent (Assessment and Collection) Ordinance ("section 4"). She now appeals against the Director's decision at the Lands Tribunal.

2. Due to resumption of land by the Hong Kong Government for the construction of the High Island Reservoir, the Colonial Treasurer Incorporated had to make resite compensation. Thus, it transferred the interest in the subject premises to the parents (Man Law Yeung and Wong Kung Mui) of the applicant on 24th April 1975, with Man Law Yeung holding half of the interest on trust for the applicant. Man Law Yeung passed away in 1983. The executor of the estate of Man Law Yeung transferred that half interest to the applicant on 18th April 1991. On 6th July 1991, Wong Kung Mui transferred the other half interest to her by way of gift. It was not until that day that she holds the interest of the subject premises in whole. In order to be eligible for exemption from liability to pay Government rent, the appellant must satisfy the relevant requirements of section 4. Section 4 provides as follows:

(1) Subject to the other provisions of this section, an exemption from liability to pay Government rent applies to an interest held under ----

(a) ...........

(b) .............

(c) a resite house grant ---

(i) held by an indigenous villager on 30th June 1984;

(ii)made to an indigenous villager to replace an applicable lease of a rural holding that the indigenous villager held on 30th June 1984; or

(iii).......

and----

(i) which the indigenous villager continues to hold; or

(ii)which ----

(A) has not since its ceasing to be held by the indigenous villager been conveyed to any person who is not a lawful successor in the male line of the indigenous villager; and

(B) continues to be held by a person who is a lawful successor in the male line of indigenous villager.

3. "Interest" is defined in section 2 of the Government Rent (Assessment and Collection) Ordinance as "a legal or equitable interest in a lot, a section of a lot or an undivided share in a lot or section, but does not include an interest in the nature of an easement, wayleave, tenancy or sub-lease". According to this definition, the word "interest" refers to an interest in whole, not in part.

4. Under the Deed of Assignment between Man Law Yeung and Wong Kung Mui and the Colonial Treasurer Incorporated, the subject premises is situate at one of the floors of two blocks of building (No. 22 & 24 of Yee Chun street, Sai Kung) on that piece of land known as Lot 808 in Sai Kung Demarcation District No. 215. The two blocks, each of which a five-storeyed building, are divided into 10 equal undivided shares. The subject premises represents one equal undivided tenth part or share, which is the interest held by Man Law Yeung and Wong Kung Mui on 24th April 1975.

5. On 24th April 1975, Man Law Yeung held half of the interest in the subject premises on behalf of the applicant while Wong Kung Mui held the other half. It was not until 6th July 1991 when Wong Kung Mui transferred her one-half interest to the applicant that she holds the interest of the subject premises in whole. Thus, insofar as that day is concerned, the interest that she holds does not satisfy the requirements under section 4(1)(c)(i) or section 4(1)(c)(ii). In addition, she did not obtain the interest from Wong Kung Mui by way of succession. Nor is she a lawful successor in the male line of Wong Kung Mui. Thus, the interest she holds does not satisfy the requirement under section 4(1)(C)(i) or section 4(1)(c)(ii)(A)(B). For the above reasons, I dismiss her appeal.