DUCKWORTH (VALUATION OFFICER) v. GUINNESS IMPORTERS, LTD. THOMAS (VALUATION OFFICER) v. GUINNESS IMPORTERS, LTD.
[1960] 1 Lloyd's Rep. 461
COURT OF APPEAL.
Before Lord Evershed (Master of the Rolls), Lord Justice Pearce and Lord Justice Harman.
Rating - Freight-transport hereditament - Land leased by dock authority to company engaged in shipping and unshipping goods - Services used by parent company-Whether hereditament a freight-transport hereditament within Rating and Valuation (Apportionment) Act, 1928, Sect. 5 (1)-Jurisdiction of Court to decide issues raised before, but not expressly dealt with by, Lands Tribunal.