The Law Reports (Queen's Bench Division)
[1969] 2 QB 37
[COURT OF APPEAL]
GARTON
v.
HUNTER (VALUATION OFFICER)
[LVC/400/1965]
1968 Nov. 13,
14
Lord Denning M.R., Russell and Winn L.JJ
Rating
— Rateable value
— Assessment of
— Method of valuation
— Evidence of value
— “Best evidence”
— Caravan site let at annual rent
— Experts proffering valuations based on profits and contractor's basis
— Tribunal rejecting as inadmissible evidence for parties where actual lease rent available
— Whether misdirection
— Whether well established dictum on “best evidence” in rating assessments out of date
— Admissibility of all evidence assisting correct estimate of hypothetical rent for rating purposes
—
Rating and Valuation Act, 1925 (15 & 16 Geo. 5, c. 90), s. 22 (1) (b).
Evidence
— Truth paramount
— “Best evidence”
— Rating assessment
— Well established dictum on “best evidence” in rating assessments out of date
— All relevant evidence admissible.