“The last comparable is Kestrel Digital. Both surveyors gave their versions and we have no qualm, in absence of any documentary evidence to the contrary, to accept the value given by Mr Jeetun. In that respect, we find that Kestrel Digital which is inside the Building and along a corridor, therefore enjoying similar location as the subject property within the mall, should be preferred as comparable.”
“What are questions of law and what are questions of facts was considered in Mauritius Breweries Ltd v The Commissioner of Income Tax [1996 SCJ 402] in which the Full Bench of the Supreme Court referred to Wade on Administrative Law (6th Edition). We find it useful to reproduce the following excerpts - ‘The learned author goes on to give various instances of questions of law and errors of law at pages 936 to 944. (1) Failure of a tribunal to give reasons for its decision deprives a litigant of his right of appeal on points of law. (2) A tribunal’s findings of fact can be challenged on a point of law if they are based on no evidence. (3) If a tribunal is primarily a fact-finding body which ascertains the facts, the question whether those facts satisfy a legal definition or principle is a question of law. (4) The application of a legal definition or principle to ascertained facts is an error of law if ‘the case contains anything ex facie which is bad law and which bears on the determination’ or the tribunal’s determination is unreasonable ie ‘one in which there is no evidence to support the determination, or as one in which the evidence is inconsistent with, and contradictory of, the determination, or as one in which the true and only reasonable conclusion contradicts the determination’, per Lord Radcliffe in Edwards v Bairstow [1956 AC 14]. (5) An erroneous exercise of discretion by a tribunal which has acted in disregard of some legal definition or principle eg through self-misdirection or taking into account irrelevant factors, is an error in law. (6) Questions relating to the jurisdiction of a tribunal eg whether there has been a breach of the rules of natural Justice or whether the tribunal has acted within its powers or not, can be raised on appeal as they are points of law.’”
“…it is the contention of the appellant that the question of law to be determined by this Court is whether the Tribunal should have determined the market rental value of the premises ‘in lite’ as at the date of the application, that is July 2013. It is the submission of learned Counsel for the appellant that the Tribunal erred in considering the evidence of rental values obtained in 2017. Now, the record of proceedings of the Tribunal shows that in fact the respondent, the then applicant, filed an amended application on28 September 2017 before the Tribunal and the matter was heard thereafter. In the circumstances, we fail to see any merit in the submissions of counsel for the appellant that the Tribunal should have considered the year 2013 to determine the market value.”