Harper Stores Ltd v Commissioner of Valuation

• Jurisdiction: Ireland
• Judgment Date: 05 February 1968
• Date: 05 February 1968
• Docket Number: [1965. No. 139 SS.]
• Court: High Court

(H.C.)

Harper Stores Ltd

and

Commissioner of Valuation

Revision - Date when revision must be completed - Premises being reconstructed at date of revision - Occupier - "Actual state" of premises - Potentiality of premises a relevant factor in revision - Poor Relief (Ir.) Act, 1838, s. 124 - Valuation (Ir.) Act, 1852, s. 11 -Local Government (Adaptation of Irish Enactments) Order, 1899, Art. 37(f).

The appellants carried on business in their premises which were being reconstructed, and which had a rateable valuation of £550. In the month of January, 1960, they applied for a revision of that valuation and on the 14th January they vacated the premises to allow the contractors full scope to perform the reconstruction work. The appellants returned to their premises on the 31st March when the work was nearly finished. Being aggrieved at a revised valuation of £350, they appealed to the Circuit Court on the ground that, as the revised valuation must have been completed before the 1st March, the state of the premises at the date of the revision was not such as could justify any assessment for valuation purposes; and they also appealed on the ground that they had not been in beneficial occupation of the premises at the date of the revision. Held by Henchy J., in affirming the decision of the Circuit Court, 1, that the Commissioner of Valuation was obliged to make the revised valuation by...