Sachania v Municipal Board of Mombasa (C.A. No. 41/34.)
Sachania v Municipal Board of Mombasa (C.A. No. 41/34.) [1934] EACA 6 (1 January 1934)
The court held that the local authority was entitled to correct an error in the valuation roll regarding the nature of the interest valued under section 13(e) of the Rating Ordinance, 1928. The term 'nature of the interest' was interpreted broadly to include particulars necessary for correct valuation, such as the annual rent. The correction of such an error did not constitute an interim valuation requiring notice under the first proviso to section 13. Furthermore, rates due as a result of the correction were recoverable retrospectively according to the corrected roll. The appellant's objecti…
Source excerpt
- Local Government Rating
- Valuation Roll Correction
- Retrospective Rate Collection