QBD 19 February 1988. An appeal by owners of a warehouse from a decision of magistrates which held that the owners were in rateable occupation of the fourth bay of the warehouse , not used for storage or any other purpose until after the end of the period in respect of which rates were demanded. The magistrates held that the bay was open for business and that the appellants were in rateable occupation during that period because of the terms in which they advertised and because of the powers of the appellant company according to the magistrates` reading of its memorandum of association. They took the view that it empowered the appellants to act as warehousemen, and that particulars advertising the bay indicated that the appellants were in effect saying that the bay was open for business, namely, the provision of warehousing services. After consideration of a number of authorities, it was held that the magistrates were entitled to come to the conclusion that the appellants had been in