000			01468cab a2200193 4500
001			ABS38994
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u13675
041			_aeng
245			_aR v Tower Hamlets LBC, ex parte Chetnik
260			_c1988
350			_a0
490			_aNew Law Journal _v25 March 1988, 89-90(2)
520			_aHL 17 March 1988 The ratepayers erected two warehouses in London in 1975 and 1976. Approval to erect the buildings was subject to the consent of the local authority being obtained to any proposed use before the buildings were occupied. Tenants were not found until 1979 and 1980 and in the meantime rates of over £50,000 were paid on the unoccupied buildings . A metropolitan stipendiary magistrate held that the ratepayers were not liable to pay rates on the buildings because they were prevented from allowing them to be occupied by the user restriction and were therefore exempt from rates under General Rate Act 1967 Sched 1 para 2 . The ratepayers applied for a refund of the rates already paid, but this was refused by the local authority. On the ratepayers application for judicial review , the local authority`s refusal was upheld. On appeal, CA granted judicial review. On appeal by the local authority, HL held that the discretion which a local authority has to refund or refuse to refund
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c8802 _d8802