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Superlion Ltd v Commissioner for Rating and Valuation

DATE: 17 Jan 2006

A Judicial Review relating to the cancellation of the holding over of payment of government rent.

In this case the Commissioner of Rating and Valuation demanded payment of rental from the applicants in respect of land held under Government leases.  The individual sites were not yet developed.  The applicants objected both to the lawfulness of the demands and the accuracy of their assessments and appealed.  Pending the outcome of their appeals, the Commissioner agreed to hold over the rental he had demanded.

In April 2005, after protracted litigation, but with the applicants' appeals not yet finally determined, the Commissioner sought to set aside his holding over orders and demands for accumulated rental were made.

Hartmann J. ordered that the stay remained until the determination at first instance of the application for judicial review.

John Litton appeared for the Respondant.