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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 IN THE HIGH COURT OF FIJI
\par }{\b\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 AT SUVA}{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 CIVIL JURISDICTION}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
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\par }{\b\lang2057\langfe1033\langnp2057\insrsid7951359\charrsid3804412 REVENUE}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 
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\par Mr. R. Smith for the Applicant
\par Ms. B. Malimali & Ms. T. Waqanika for the Respondent
\par }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 JUDGMENT
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\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 On }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 6th May 1999}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 in the absence of any opposition this Court granted the applicant leave to apply for judicial review of a decision of the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Commissioner of Inland Revenue (CIR)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  refusing to extend the time limit within which notice of objection to a tax assessment might be given.
\par 
\par The solitary ground upon which the application is based is }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `that the decision is wholly unreasonable in all the circumstances.\rquote }{
\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 There are before the Court the primary affidavit of the applicant and an affidavit of the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  in reply.}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 I am also grateful for the helpful submissions and}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
authorities provided to me.
\par 
\par In this latter regard however, I remain unconvinced that the blame worthiness of a taxpayer\rquote s advisors in an appl
ication seeking an extension of time to object to a tax assessment is comparable with the situation where a court is considering the appropriate penalty to impose on a taxpayer who has been convicted of a tax offence and where there can be no dispute as t
o his liability or guilt and where the Courts have consistently maintained that the responsibility is }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `personal\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 to the taxpayer and cannot be }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `transferred to legal and accounting advisors.\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par The brief facts of the case are that applicant who was a joint}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 share-holder}{
\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 with four }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (4)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  others,}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
in a property-owning company sold her shares in the company and was assessed for tax by the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
on the alleged profit made by her in the sale of her shares.
\par 
\par Upon receipt of the tax assessment, instructions were issued to the applicant\rquote s accountant to object to it, but, owing to an error on the accountant\rquote s part, the objection was not delivered to the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  until, in the applicant\rquote s words, }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
`one day late.\rquote }{\b\i\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 By registered letter dated }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
2nd June 1998}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 rejected the applicant\rquote 
s objection }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `...... as it was received outside the 60 days time frame.\rquote }{\b\i\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 The applicant was further invited within 14 days to attend a }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `mitigation meeting with the Commissioner of Inland Revenue.
\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par The applicant then instructed her solicitors who by letter to the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  dated }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 July 31, 1998}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , sought }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
`an extension of time to file an objection\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
No explanation was given for the delay in applying for the extension but in any event the request was subsequently refused by the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  in a letter dated }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 6th January 1999}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `...... after a careful consideration of the facts submitted.\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par Four }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (4) }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 months later the present application was filed on }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 29th April 1999}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  also outside the time limit provided for in terms of }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Order 53 r.4(2)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  of the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 High Court Rules}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , but on this occasion the delay is said to be due to an error on the part of the applicant\rquote s solicitor occasioned by }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `pressure of work.\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par It is common ground }{\i\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 firstly}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , that the applicant\rquote s original objection to the tax assessment was lodged three }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (3)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  days }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 after}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  the statutory time limited for such an objection had expired ; and }{\i\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 secondly}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , counsel accepts that the application for judicial review is brought }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `23 days late\rquote }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  but leave having been granted this latter delay is less significant at this juncture.
\par }{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 As to the former time limit, }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(1)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  of the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Income Tax Act}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (Cap.201)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  provides (so far as relevant) :
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
`Any taxpayer dissatisfied with an assessment may personally or by his agent, within 60 days of the date upon which the notice of assessment has been served upon him or his age
nt, or where such notice has been posted, the date of posting, lodge with the Commissioner an objection in writing to the assessment ...... stating the grounds on which he relies ......\rquote 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 and }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(2)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  simply provides that : 
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `The Commissioner may, in
 his discretion, extend the time for giving notice of objection under subsection (1).\rquote 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 finally and for the sake of completeness, }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 directs : 
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
`Where no objection is made within the time for objecting set out in subsection (1) or where that time is extended by the Commissioner, within the time extended, ...... the assessment shall stand and shall be valid and binding upon the taxpayer ......
\rquote 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 It is clear from the above that the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 had the necessary power to extend the time limited for objections to be made against a tax assessment and has refused to do so in this instance. 
\par 
\par In his affidavit the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  has deposed }{\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 inter alia}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  to a mitigation meeting held with the applicant\rquote s accountant on }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 17th June 1998}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  wherein a mode of repayment agreement of the applicant\rquote s tax arrears was entered into and payments were subsequently made on the applicant\rquote s behalf.
\par 
\par Such payments however, were made }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `pending resolution of the Court of Review appeals\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 in respect of similar assessments made by the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  against the four }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (4)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 other joint shareholders arising out of the same transaction involving the applicant and which they had objected to within time.
\par 
\par Be that as it may the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  baldly asserts that the solicitor\rquote 
s delay (which must be vicariously ascribed to the applicant) }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `...... is detrimental}{\b\i\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 to good administration.\rquote }{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
Nowhere is it suggested that there is no merit in the applicant\rquote s grounds of objection }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 nor}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 is it deposed or advanced by counsel that the applicant is estopped from challenging the assessment as a result of having approbated the tax debt }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 both }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 before and after seeking an extension under }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(2)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 above.
\par 
\par The }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  has deposed however that the delay of almost sixty }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (60)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  days in seeking an extension was }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `inordinate
\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 and}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `...... the reasons espoused}{\b\i\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 by }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (the applicant)}{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  discloses no reasonable grounds for granting of her application.\rquote }{
\b\i\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Furthermore counsel for the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  in her skeleton submissions writes (confirmed orally) : 
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `It has been departmental practi
ce to consider a request for an extension of time only where this is lodged within the 60 days allowed for the lodging of the application }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 ( }{
\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 sic}{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 :}{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 objection ?)}{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .\rquote 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 This so-called }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `practice\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  and the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR\rquote s }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 rigid adherence to it in the particular circumstances of this case, counsel for the applicant submits is }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `wholly unreasonable\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 in so far as it represents an unwarranted fetter on the otherwise unlimited discretion of the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  under }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(2) }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 to extend the time within which objections may be made.
\par 
\par Additionally, counsel submits, such a practice is plainly contrary to the law as set out in }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 53}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  of the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Interpretation Act}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (Cap.8)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  which reads:
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `Where in any writt
en law a time is prescribed for doing any act ......, and power is given ...... to extend such time, then, unless}{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  a}{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 contrary intention appears, such power may be exercised ...... although the application for the same is not made until after the expiration of the time prescribed.\rquote 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Counsel for the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 without necessarily accepting the relevance of the above provision insists that }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (the) }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 application }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (for an extension) }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
must be made within time\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , and further, }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
(that) }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8) should be read in conjunction with subsection (2) as it contains the basis of the departments premise }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (practice ?)}{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 that any request for an extension of time must be made within the 60 day period for the lodging of an objection.\rquote }{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
Accordingly counsel writes }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `the assumption therefore is that once it }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (the tax assessment)}{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  becomes valid and binding }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 [under }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 ], }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 any request for extension of time to lodge an objection can no longer be entertained.\rquote 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par In other words, in the absence of an application for an extension lodged within the 60 day period, the assessment, by operation of }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , becomes }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `valid and binding\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 and no extension application may be entertained thereafter.
\par 
\par There is a superficial attraction to counsel\rquote s submissions concerning the limiting effect of }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  on the 
}{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR\rquote s}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  unfettered discretion to extend time under }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(2)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 I say superficial because }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 expressly excludes from its operation, any period of extension granted by the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
in the exercise of his discretion under }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(2)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }
{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par If I may say so, counsel\rquote s submission ignores the very real possibility where an application for extension is lodged within the 60 day period but no decision is made until after the 60 day has elapsed.}{
\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 What then?}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Does the mere lodgement of the application within the 60 days have the effect of suspending the operation of }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}
{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  pending the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR\rquote s }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 decision ?}{
\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 or}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  is the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR\rquote s}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  decision to be considered statutorily barred by the operation of }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  ?
\par 
\par As drafted }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  clearly recognises two }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (2)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  separate and disjunctive time limits - (i) that which is }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `set out in subsection (1)\rquote }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 and}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  (ii) }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `where that time is extended ......\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  under }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
subsection (2)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
Nowhere in the subsection is there any mention of an application for an extension and the same may not be read into the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  so as to impose an imaginary time limit within which the application must be made }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 nor}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , in my view,}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 does it justify the }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `departmental practice\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  that has been adopted thus far.
\par 
\par Needless to say to require an application to extend a time limit to be lodged }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 within}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 the time limit itself is somewhat paradoxical even unreasonable especially when one considers that the particular discretio
n is primarily intended for the benefit of the taxpayer and is only exercisable where no objection has in fact been lodged within the time allowed.}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par Whatsmore such a requirement would impose an unduly onerous burden on the taxpayer in having to independan
tly assess whether or not his objection, which is usually formulated and handled by his professional advisors, will be lodged within time however early he may have instructed his advisors to act and however innocent he may be of any default in the lodgeme
nt of the objection within time.}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Such an interpretation does not commend itself to this Court and is accordingly rejected.}{
\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par That being the construction of }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Sections 62 (2) & (8)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 there is, in my view, no valid basis for the above assumption which is in the nature of a }{\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `non-sequitur\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .}{
\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Nor in my considered opinion can }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(8)}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  be construed as indicating a }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `contrary intention\rquote }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  to the applicability of the clear provisions of }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 53}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  of the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Interpretation Act}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{
\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (Cap.8)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  to the power granted to the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  to extend the time within which an objection to a tax assessment may be lodged.
\par 
\par In the leading case of }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Padfield and Others v. Minister of Agriculture}{\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  (1968) A.C.997}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Lord Reid}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 said in an off-quoted passage, of the nature of a statutory discretion : 
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
`In a matter of this kind it is not possible to draw a hard and fast line, but if the Minister, by reason of his having misconstrued the Act, or for any other reason, so uses his discretion as to thwart or run counter to the policy and objects of the Act,
 then the law would be very defective if persons aggrieved were not entitled to the protection of the Court.\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par More relevantly in }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Practical Shooting Institute (N.Z.) Inc. v. Commissioner of Police}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  }{
\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (1992) 1 N.Z.L.R.709}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Tipping J.}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 , in rejecting a policy decision imposing a complete ban on the importation into }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 New Zealand}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  of certain types of fire arms, where the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Commissioner of Police}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  had an unfettered discretion to approve the same, said at }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 p.718}{
\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `...... rigid policy is really the antithesis of the exercise of discretion and I for\~
one would need to see the power to adopt such a rigid policy for a discretionary assessment appear by clear and necessary implication from the enabling legislation ......\rquote 
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 before his honour would uphold the policy.
\par 
\par In the present context there can be no doubting the mitigatory intention of }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 Section 62(2)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 when one considers the consequence of a failure to object to the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR\rquote s}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 assessment within time, and likewise, the adoption of a rigid }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `departmental practice\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  of requiring an applica
tion for an extension to be lodged within the time limited for actual objections to be made before it can be entertained, is, in my considered opinion, a }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `practice\rquote }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  which }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `thwarts or runs counter to the policy and object of ...... }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 [Section 62(2)]}{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par 
\par I accept however, that in neither his rejection letter or affidavit in opposition has the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 expressly referred to this so-called }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `departmental practice\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
 as a reason for refusing the application to extend the time }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 nor}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  equally, has he identified the }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `facts\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  that he says he considered in arriving at his decision other than the delay in applying which the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 claims was }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `inordinate\rquote }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  and the reasons espoused by the applicant in her affidavit which }{\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `discloses no reasonable grounds\rquote }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 .
\par 
\par As to the former it may be observed that it took the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  almost six }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (6)}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  months to reject the application for an extension, and, as to the latter, nothing is deposed, as to the actual }{
\b\i\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 `grounds\rquote }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  advanced by the applicant\rquote s solicitors in their letter seeking the extension which are dif
ferent from those deposed in the applicant\rquote s affidavit.
\par 
\par Be that as it may, after careful consideration, I am constrained to conclude that in the exercise of his discretion the }{\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 misdirected himself and unreasonably failed to properly consider the following relevant }{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 matters:}{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 \hich\af0\dbch\af0\loch\f0 1)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ls2\rin0\lin720\itap0\pararsid3804412 {
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 That the original delay in the lodgement of the applicant\rquote s objection was a mere three (3) days and was entirely due to an innocent oversight on the part of the applicant\rquote 
s accountant ;
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 \hich\af0\dbch\af0\loch\f0 2)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ls2\rin0\lin720\itap0\pararsid3804412 {
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 That the subsequent delay in applying for an extension was partly taken up by the applicant\rquote s accountant attending to a `mitigation meeting\rquote  instigated by the CIR ;
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 \hich\af0\dbch\af0\loch\f0 3)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ls2\rin0\lin720\itap0\pararsid3804412 {
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 That by his own deposed admissions the CIR accepts that the applicant has an arguable objection to the assessment and, in any e
vent, substantially identical assessments were being timeously challenged by the applicant\rquote s co-shareholders ;
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 \hich\af0\dbch\af0\loch\f0 4)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ls2\rin0\lin720\itap0\pararsid3804412 {
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 In the event of the co-shareholder\rquote s (and by necessary implication the applicant) succeeding in their objections to the CIR\rquote s assessments, `.
..... due adjustments shall be made (with) amounts paid in excess being refunded ......\rquote  [see : Section 62(7)] ;
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 \hich\af0\dbch\af0\loch\f0 5)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ls2\rin0\lin720\itap0\pararsid3804412 {
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 The grant of the applicant\rquote s}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
application for an extension is incapable of creating a `precedent\rquote  undesirable or otherwise ;
\par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin720\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 A}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 nd
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412 
\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 \hich\af0\dbch\af0\loch\f0 6)\tab}}\pard \ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ls2\rin0\lin720\itap0\pararsid3804412 {
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 The existence of the `departmental practice\rquote  and the reliance on it in counsel\rquote s written submissions cannot be ignored.
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par The application is accordingly granted.}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 The decision of the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  rejecting the application for an extension is quashed and the matter is remitted to the }{
\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 CIR}{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412  to consider and determine afresh.}{\lang2057\langfe1033\langnp2057\insrsid6059825\charrsid3804412  }{
\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 There will be no order as to costs.
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid2299136 {\b\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 (D.V. Fatiaki)
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 JUDGE
\par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid3804412 {\b\ul\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 
\par }{\lang2057\langfe1033\langnp2057\insrsid15017251\charrsid3804412 At Suva,
\par 1st February, 2002. 
\par }}