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\red128\green128\blue128;\red192\green192\blue192;}{\stylesheet{\ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 Normal;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\* \ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \snext11 \ssemihidden Normal Table;}}{\*\latentstyles\lsdstimax156\lsdlockeddef0}{\*\rsidtbl \rsid1913701\rsid1981084 \rsid2581839\rsid10029925\rsid13528313\rsid15939399}{\*\generator Microsoft Word 11.0.5604;}{\info{\author blake_r}{\operator sam_f}{\creatim\yr2010\mo5\dy26\hr17\min47}{\revtim\yr2011\mo9\dy27\hr7\min48}{\version4}{\edmins24}{\nofpages2}{\nofwords346} {\nofchars1978}{\*\company scims}{\nofcharsws2320}{\vern24689}}\paperw11906\paperh16838\margl1440\margr1440 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\subfontbysize\hyphcaps0\formshade\horzdoc\dghspace120\dgvspace120 \dghorigin1701\dgvorigin1984\dghshow0\dgvshow3\jcompress\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\nolnhtadjtbl\rsidroot2581839 \fet0\sectd \linex0\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2 \pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 IN THE HIGH COURT OF FIJI \par CIVIL JURISDICTION}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 ACTION NO. 732 OF 1988 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 BETWEEN: \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 THE COMMISSIONER OF INLAND REVENUE \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 PLAINTIFF \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 AND}{\fs24\lang2057\langfe1033\langnp2057\insrsid13528313 :}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 WONG CHEE WAI \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 DEFENDANT \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par Mr. R. Hayhow for the Plaintiff \par Mr. H. M. Patel for the}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 Defendant \par \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid13528313 RULING \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15939399 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par The Commissioner of Inland Revenue,}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 as Plaintiff has issued writ against }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 the Defendant to recover arrears of Income Tax and Late Payment Penalty amounting to $15,652.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 6}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 1 for the income years 1977, 1978 & 198}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 -19}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 86.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par \par The Defendant in his Statement of Defence states that the figures mentioned in the Statements of Claim are incorrect and also proposes an}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 enquiry to be held by an I}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 n}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 dependent Accountant to verify the true position of the accounts. The Defendant in the Statement of Defence}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 basically challenges the}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 whole computation of the assessment of the Income Tax. \par \par The Plaintiff has taken out summons supported by affidavit seeking that the Defence be struck out under Sections 62(2) and 62(8) of the}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 Income Tax Act Cap. 201 combined with}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 th}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 e}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 High Court Rules Order 18 rule 18.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 An }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 opportunity was afforded to the counsel}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 for the Defendant to file an affidavit in reply which was}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 f}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 iled }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 on 1/}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 6}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15939399 /90.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par \par It is clearly la}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 d down}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 in }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 the decisions of }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid13528313 Olive Ethe}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid13528313 l v. C}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13528313 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid13528313 I}{\fs24\lang2057\langfe1033\langnp2057\insrsid13528313 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid13528313 R}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid13528313 }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 C/A 7 (1953) and }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid13528313 Ragg v. Her Majesty th}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid13528313 e Queen}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 that a Defendant }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 is debarred from}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 challenging}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15939399 the merits of the assessment made by the C}{\fs24\lang2057\langfe1033\langnp2057\insrsid13528313 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 I}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13528313 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 R if he }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 has not lodged}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15939399 within 60 days given to him to do so under Section 62(2) of the Income Tax Act Cap. 201. }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 This court}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 cannot sit}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 as }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 a Tribunal going through}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 the accounts }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399\charrsid15939399 as a Tax Court. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 T}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 he}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 Income Tax Act ha}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925 s set }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 apart}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 a d}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 fferent department invested with the powers of }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 taxing, collecting}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 and recovering revenue by way of tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 es manned by}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 special}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 ly }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 qualified tax assessors. There is provision for }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 objections to be l}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 o}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 d}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 ged by}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 persons a}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925 g}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 grieved by t}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 h}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 e tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 i}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 mposed}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par \par The words in Section}{\fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 62}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 (2)}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15939399 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 are unmistakable a}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 n}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 d}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 unequivocal c}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925 alling on }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 all objectors to }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 lodge }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 their objections }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 within 60 days of the receipt of the notice of assessment. The }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 forum provided }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 by}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 them for them for the purpose and}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925 the extra }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 judicial climate must be av}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 ailed of befo}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 re seeking the}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 assistance of }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925 courts in }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 this regard. \par \par In the result I have }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 no }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 alternative but to strike out the Defence}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 I enter Judgment for the Plaintiff in a sum of $15,652.61}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 with costs}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 taxed if not agreed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid15939399 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10029925 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid10029925 L.M. Jayaratne \par }{\b\caps\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid13528313 JUDGE \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10029925 {\fs24\lang2057\langfe1033\langnp2057\insrsid10029925 25/07/1992}{\fs24\lang2057\langfe1033\langnp2057\insrsid10029925\charrsid10029925 \par }}