The Weekly Law Reports
[1959] 1 WLR 769
[COURT OF APPEAL.]
SOLE
v.
HENNING (VALUATION OFFICER).
1959 July 17.
Lord Evershed M.R., Romer and Sellers L.JJ.
Lands Tribunal
— Jurisdiction
— Appeal from local valuation court
— Onus of proof before Lands Tribunal
—
Lands Tribunal Rules, 1956 (S.I. 1956, No. 1734), r. 45 (4).
Rates and Rating
— Assessment
— Rateable value
— Purchase price
— Whether relevant in arriving at notional rent
—
Valuation for Rating Act, 1953 (1 & 2 Eliz. 2, c. 42), s. 2 (2).