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Patel for the Appellant \par Mr. S. Hettige for the Respondent \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 JUDGMENT \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 The appellant pleaded guilty and was convicted by the Nausori Magistrate Court for the following Income Tax offences}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi-720\li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (1)\tab }{\b\i\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In Cr. case No. 64/88}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (in which the appellant is sued in his personal capacity)}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Count 1}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Failing to Deliver Returns of Income as Required by the CIR}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{ \b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Contrary to Section 50(1) and 96(1) of the Income Tax Act; and \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \fi-1440\li2880\ri0\nowidctlpar\faauto\rin0\lin2880\itap0\pararsid10035633 {\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Count 2}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{ \b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Failing to Deliver Detailed Statements of Assets and Liabilities as Required by CIR}{ \b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Contrary to Sections 50(1) and 96(1) of the Income Tax Act. \par \par }{\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Count 3}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Failing to Deliver Analysis of Drawings Account as required by CIR}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{ \b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Contrary to Sections 50(1) and 96(1) of the Income Tax Act. \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \fi-720\li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (2)\tab }{\b\i\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In Cr. Case No. 65/88}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (in which the appellant is sued as the precedent partner of Nausori Motor Body Builders)}{ \b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par Count 1}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Failing to Deliver Returns of Income as Required by CIR}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Contrary to Sections 50(1) and 96(1) of the Income Tax Act; and \par }{\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par Count 2}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Failing to Deliver Statements of all Assets and Liabilities as Required by CIR}{\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 :}{ \b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Contrary to Sections 50(1) and 96(1) of the Income Tax Act. \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par Upon his conviction on }{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 10th May 1988}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 the appellant was sentenced as follows}{ \f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi-720\li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (1)\tab }{\b\i\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In Cr. Case No. 64/88}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 $180 on each count making a total fine of $540; and \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \fi-720\li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (2)\tab }{\b\i\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In Cr. Case No. 65/88}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 $180 on each count making a total fine of $360. \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par In each case the appellant was also ordered to pay costs of $15 and given 28 days in which to pay the fines. \par \par The fines in both cases breaks down into a daily fine of $1 for a maximum default period of 180 days (}{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 just under 6 months}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 ) even though the actual default period was more than twice as long.}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 }{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In so restricting the default period the learned trial magistrate was guided by the prosecutor and correctly followed the judgment of this court in }{ \f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 R. v. Mohammed Hakim Dean}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Suva Cr. App. No. 88 of 1972. \par \par The Magistrate Court record reveals however that on the }{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 16th of June 1988}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 the appellant successfully sought through his solicitors a suspension of the order to pay the fines. \par \par The appellant now appeals against the fines on the sole ground}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi-720\li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid10035633 "}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 That the sentence is harsh and excessive in the circumstances." \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par Learned counsel for the appellant drew the Court's attention to the absence of any mitigation by the appellant in the lower court and offered the Court the following factors by way of explanation and mitigation.}{ \f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 }{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 He said}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi11\li709\ri0\nowidctlpar\faauto\rin0\lin709\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 "The appellant is 65 years of age running a small motor spare parts business in Nausori.}{ \b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 At the time of the offences his Accountant was one Natwarlal Sundarjee who was given all the documents to prepare the necessary returns and statements but had failed to do so.}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 }{ \b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 On receiving the demand notices he took these to his accountant who again failed to comply with them despite assurances to the contrary.}{ \b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 When the case was called on the 8th of March 1988 it was adjourned till 10th May to enable the necessary returns and stateme nts to be lodged and this was done before that date as confirmed by the representative of the CIR."}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In a }{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 nutshell}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 the appellant was badly let down by his accountant whom he had trusted. \par \par Learned State Counsel on the other hand in opposing the appeal pointed to the 15 months that elapsed between the service of the }{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 "demand notices"}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 on the appellant and the laying of charges in Court as a clear indication of the appellant's wilfulness.}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 }{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Furthermore counsel points to the "back-years" requested as indicating that the appellant had never filed a return with the CIR for at least 7 years. \par \par The penalty section under which the appellant was charged, namely, }{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Section 96(1)}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 of the Income Tax Act Cap. 201, provides for a }{\i\f0\lang2057\langfe5129\langnp2057\insrsid8660493 "}{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 .......... fine not exceeding $40 for each day dur ing which the default continues".}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par Of the predecessor to the above penalty Section, Hammett C.J. in }{\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 A.G. v. Hari Chand}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 14 FLR 245 in increasing a daily fine of 2/- to 10/- on the appeal of the Attorney-General had this to say at p.246}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \fi11\li709\ri0\nowidctlpar\faauto\rin0\lin709\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 "}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 This is a clear in dication of the gravity with which this offence is regarded by the Legislative affecting, as it does, the uniform collection of one of the Government's main sources of revenue, namely income tax. \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \fi11\li709\ri0\nowidctlpar\faauto\rin0\lin709\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 A wide discretion is left to the Court in imposing the penalty for such offences.}{ \b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In the exercise of its discretion the Court must of course have due regard to the means of the offender, but the penalty imposed must also have some reasonable bearing on the gravity of the offence. \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \fi11\li709\ri0\nowidctlpar\faauto\rin0\lin709\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In determining the quantum of the penalty, regard must be had not merely to the ability of the accused to pay the amount of the penalty fixed in respect of one day but also to his ability to pay the total of the fine imposed."}{ \b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par and later at p.247}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi11\li709\ri0\nowidctlpar\faauto\rin0\lin709\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 "}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 The considerations which must be taken into account in imposing a penalty for such offences must include not only the accused's ability to pay but also the gravity of the offence, the previous record of the accused, and the prevalence of the offence.}{ \b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 There may well be other considerations, and the prosecutor should have been armed with much more information, both as to the accused's means and the extent of his income and assets, than the rather scanty facts disclosed in the Court below and in this Court.}{ \b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Unless this is done a court is less able to make a balanced assessment of what would be an appropriate penalty in the particular circumstances of each case."}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 More recently Kermode Acting C.J. (}{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 as he then was}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 ) in }{\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Castle Trading (S.P.) Limited v. CIR}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Suva Cr. App. No. 16 of 1981 in dismissing an appeal against a fine of $1 per day for a total default period of 180 days said}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi11\li709\ri0\nowidctlpar\faauto\rin0\lin709\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 "}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Where the legislature fixes a maximum penalty of $10 a day for a continuing offence a fine of $1.00 a day cannot be considered wrong in principle in the sense that it does not allow for what might have been a far worse case for which a larger daily fine could be properly imposed."}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 \par }{\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (a fortiori }{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 the same might be said where the maximum penalty is $40 per day) \par }{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 and later in the judgment, his lordship states}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \fi11\li709\ri0\nowidctlpar\faauto\rin0\lin709\itap0\pararsid10035633 {\b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 "}{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 The fact that the offence continues for a long period of time is not in my view a reason for reducing what a Magistrate considers on the facts before him is the proper fine for the commission of the offence in respect of every day the offence continued.}{ \b\i\f0\lang2057\langfe5129\langnp2057\insrsid10035633 }{\b\i\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 The provision of a daily fine is not merely to punish the offender but to ensure that the law is complied with."}{ \b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par In this present case under appeal there can be no doubting that the appellant has been extremely tardy in submitting the relevant information sought by the Commi ssioner however he is not entirely to blame for the delay and this is a relevant factor to be considered by the Court in determining the penalty that ought to be imposed. \par \par Unfortunately this information was not available to the learned trial magistrate and in the circumstances some leniency can be shown to the appellant. \par \par The daily fine on each count in respect of both cases is accordingly reduced to 50 cents per day with the default period remaining unaltered at 180 days. \par \par The appellant must now pay the following fines within 28 days}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi-720\li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (1)\tab }{\b\i\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In Cr. Case No. 64/88}{\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Count 1}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 $90 \par Count 2}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 $90 \par Count 3}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 $90 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par i.e. a total of $270 in default of which a sentence of 2 months imprisonment is imposed; }{\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 and}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par \par }\pard \ql \fi-720\li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (2)\tab }{\b\i\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 In Cr. Case No. 65/88}{\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\rin0\lin1440\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 Count 1}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 $90 \par Count 2}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 :}{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 $90 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par i.e. a total of $180 in default of which a sentence of 1 month's imprisonment is imposed. \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\b\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 (D.V. Fatiaki) \par }{\b\f0\ul\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 JUDGE \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\ul\lang2057\langfe5129\langnp2057\insrsid10035633\charrsid10035633 \par }{\f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 At Suva, \par 14th February, 1991. \par }\pard \qr \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid10035633 {\f0\lang2057\langfe5129\langnp2057\insrsid809458 HA}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633 A}{\f0\lang2057\langfe5129\langnp2057\insrsid809458 00}{ \f0\lang2057\langfe5129\langnp2057\insrsid10035633 59}{\f0\lang2057\langfe5129\langnp2057\insrsid809458 .}{\f0\lang2057\langfe5129\langnp2057\insrsid10035633 88}{\f0\lang2057\langfe5129\langnp2057\insrsid809458 S}{ \f0\lang2057\langfe5129\langnp2057\insrsid1117753\charrsid10035633 \par }}