000			01475cab a2200193 4500
001			ABS39425
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u16600
041			_aeng
245			_aCalmain Properties Ltd v Rotherham MBC
260			_c1988
350			_a0
490			_aEstates Gazette _v(8825) 25 June 1988, 127-134(4)
520			_aQBD 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
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c10951 _d10951