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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 IN THE HIGH COURT OF FIJI
\par AT SUVA
\par CIVIL JURISDICTION
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\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 CIVIL ACTION NO. 172 OF 2003
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\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 Between:
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\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 J S HILL & ASSOCIATES LIMITED
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 Plaintiff
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 and
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 THE COMMISSIONER OF STAMP DUTIES
\par THE ATTORNEY-GENERAL OF FIJI ISLANDS
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 Defendants
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Mr. P. Knight for the Plaintiff
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 Mr. J. Udit with Ms Karan for the Defendants
\par 
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\par By }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 originating summons}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  filed 5 May 2003 the plaintiff seeks the following declarations and an order (as in summons):
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\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin1440\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 A declaration that the Commissioner of Stamp Duties has acted incorrectly in assessi
ng stamp duty of $14,168.50 on a Mortgage (as described herein) lodged for stamping by the Plaintiff.
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\par {\pntext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls2\pnrnot0\pndec\pnstart1\pnindent360\pnsp120\pnhang {\pntxta .}}
\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin1440\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
A declaration that the Plaintiff is entitled to exemption from stamp duty on the said Mortgage lodged by it with the Commissioner of Stamp Duties for sta
mping, securing indebtedness of $2,762,000.00 and that the Plaintiff is not obliged to make payment of any stamp duty to secure the said indebtedness of $2,762,000.00.}{\lang2057\langfe1033\langnp2057\insrsid5784984 
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\par {\pntext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls2\pnrnot0\pndec\pnstart1\pnindent360\pnsp120\pnhang {\pntxta .}}
\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin1440\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 An order that the First Defendant pays back to the Plaintiff the sum of $14,168.50 paid
 by it to the Commissioner of Stamp Duties as stamp duty on the said Mortgage, together with interest thereon at the rate of 7.25% per annum from 18th April 2002 to the date of payment.
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\par }\pard\plain \s16\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 BACKGROUND FACTS
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\par }\pard\plain \s16\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
The background facts of the case are fully set out in the defendant\rquote s submission in writing and they are as follows:
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The plaintiff has initially stamped a mortgage debenture for $20,000.00 as a security for $4,000,000.00 loan borrowed from Bank of Hawaii.
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\par {\pntext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls6\pnrnot0\pnlcrm\pnstart2\pnindent360\pnsp120\pnhang 
{\pntxtb (}{\pntxta )}}\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin1440\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The above debenture was stamped for $17,500.0
0 on the 9th of January 1997 and further upstamped by Commissioner of Stamp duty for $2,500.00 on the 3rd of August 1998.
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\par {\pntext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 (iii)\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls6\pnrnot0\pnlcrm\pnstart2\pnindent360\pnsp120\pnhang 
{\pntxtb (}{\pntxta )}}\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin1440\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The plaintiff }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 refinanced}
{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  its loan from ANZ (Ex Bank of Hawaii) to Westpac Banking Corporation.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Mortgage dated 31st December 1993 was provided as a security for existing loan with Westpac Banking Corporation.
\par }\pard \ql \li0\ri0\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par {\pntext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls6\pnrnot0\pnlcrm\pnstart2\pnindent360\pnsp120\pnhang 
{\pntxtb (}{\pntxta )}}\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin1440\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
The Westpac holds mortgages over CL5381, 10874, 5363, 5897 and 15456, 15457 as security to debt of $2,389,000.00, which is the company\rquote s existing loan with Westpac.
\par }\pard \ql \li0\ri0\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par {\pntext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 (v)\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls6\pnrnot0\pnlcrm\pnstart2\pnindent360\pnsp120\pnhang 
{\pntxtb (}{\pntxta )}}\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin1440\itap0\pararsid15472631 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The Plaintiff 
used its existing security $373,000.00 with Westpac (mortgage dated 31st December 1993) to secure further advance of $2,289,000.00 given by the Westpac Banking Corporation to }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 refinance}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  its debt with ANZ Bank (Ex Bank of Hawaii).}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The outstanding debt with A
NZ Bank as at 2nd April 2002 was $1,948,268.57.
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par For the determination of the issue before me I have the affidavit sworn on 29 April 2003 and filed on 5 May 2003 in support of the originating summons.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 An affidavit in response was filed by the defendants on 4 August 2003.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
I also have for my consideration the useful submissions from both counsel.
\par 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 ISSUE
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
The issue is whether the stamp duty of }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 $14,168.50}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
 paid under protest to the Commissioner of stamp duties ought to be refunded or not to the plaintiff.
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472631 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 DETERMINATION OF THE ISSUE
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid15472631 
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 I shall now deal with the issue under various heads.
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 (i)\tab The facts
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par The plaintiff was granted banking facilities by the then Bank of Hawaii (now ANZ).}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
The prime security was a Mortgage debenture to secure advance of $4,000,000.00.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 O
n this mortgage debenture the sum of $20,000.00 was paid as stamp duty which is 0.5% of four million dollars being the duty payable on mortgage debentures at the time.
\par 
\par There was upstamping of this mortgage debenture by $17,500.00 as of 9 January 1997 and by a further}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 $2,500.00 on 3 August 1998.}{
\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 It means that a total stamp duty of $40,000.00 was paid on the mortgage debenture securing advance of $8,000,000.00.
\par 
\par Then in April 2002 the plaintiff }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 refinanced}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  its debt with }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Westpac Banking Corporation}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  (\lquote }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 WBC}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \rquote ) which provided banking facilities totalling }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 $2,762,000.00}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 .
\par 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
At the time of refinancing by WBC the plaintiff\rquote s debt to ANZ was }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 $1,948,268.87}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 .
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par When the WBC security documents were presented to the defendant for stamping, the defendant assessed stamp duty of $14,168.51.
\par 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
The plaintiff says that the assessed duty was arrived at by calculating the duty at the rate of 1% (the current date of duty) on the sum secured by WBC securities less the sum already secured by the WBC securities and deducting therefrom the dut
y at the rate of 0.5% on the debt owed to the ANZ at the time of refinancing.
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7605554 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 (ii)\tab 
Method of calculation of $14,168.50
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
How the sum of $14,168.50 has been arrived at has been calculated as follows (as contained in the defendants\rquote  submission) as the basis on which the argument is based and it is important that I set it out:
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Total loan facilities on mortgage dated 31/12/93\tab \tab $2,762,000.00
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Less }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
amount already secured by existing security with
\par Westpac dated 3112/93\tab \tab \tab \tab \tab }{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 373,000.00
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li6480\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin6480\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'85\'85\'85\'85\'85..
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Balance (amount borrowed from Westpac to
\par Refinance ANZ debt.\tab \tab \tab \tab \tab  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 $2,389,000.00
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Total Stamp Duty payable on Mortgage
\par Dated 31/12/93 to secure $2,389,000.00
\par (1% of $2,389,000.00)\tab \tab \tab \tab \tab }{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 23,890.00
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Less }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Stamp Duty already paid on $4,000,000.00
\par Secured with Bank of Hawaii)
\par }\pard \ql \li6480\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin6480\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 $}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 20,000.00
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Outstanding debt with ANZ as at 2nd April 2002\tab \tab $ 1,948,268.57
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Stamp duty exempted at the rate of 0.5%\tab \tab \tab $}{
\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 9,741.50
\par }\pard \ql \li6480\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin6480\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'85\'85\'85\'85\'85\'85
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Difference payable\tab \tab \tab \tab (23,890.00 minus $9,741.50)
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par }\pard \ql \li6480\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin6480\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 $}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 14,148.50
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 \'85\'85\'85\'85\'85..
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 With that background of the case the plaintiff is now asking for the refund of the said sum of $14,168.50.
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 (iii)\tab The Law}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Section 3}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  of the }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Stamp Duties Act}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  (the \lquote }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Act}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \rquote ) }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Cap. 205}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  provides for }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 instruments }{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 which will be subject to stamp duty subject to certain exemptions as stated in }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Parts II and III}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  of the schedule to the Act.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Part I}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  of the schedule lists the amounts of duty that is paid on a particular instrument.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Prior to 1 January 1997 the duty payable on mortgage and debentures was 0.5% of the sum secured.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 But under the }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Stamp Duties (Budget Amendment) Act 1999}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
 the duty payable on mortgages and debentures was increased to }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 1}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 %}{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 of the sum secured with effect from 1 January 1999.
\par 
\par As far as this case is concerned, under the }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Stamp Duties (Amendment) Act No. 24 of 1998}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
, Part I of the Schedule to the Act was amended as follows to allow an }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 exemption }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 from stamp duty on \'93}{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 any refinancing or reconveyance of the stamped amount of a debenture}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'94 and \'93}{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 of a mortgage}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'94:
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par {\pntext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls8\pnrnot0\pnlcltr\pnb1\pnstart1\pnindent360\pnsp120\pnhang 
{\pntxtb (}{\pntxta )}}\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin1440\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Under the heading \'93DEBENTURE OR DEBENTURE STOCK,\'94 in the \'93Exemption\'94
 provision, by adding after \'93authority\'94 the words, \'93or any refinancing or reconveyance of the stamped amount of a debenture\'94;
\par }\pard \ql \li0\ri0\widctlpar{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par {\pntext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ql \fi-720\li1440\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls8\pnrnot0\pnlcltr\pnb1\pnstart1\pnindent360\pnsp120\pnhang 
{\pntxtb (}{\pntxta )}}\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin1440\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Under the heading \'93MORTGAGE,\'94 in the \'93Exemption\'94 provision, by adding after 
\'93purposes\'94 the words, \'93or any refinancing or reconveyance of the stamped amount of a mortgage\'94.}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par {\pntext\pard\plain\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ql \li0\ri0\widctlpar{\*\pn \pnlvlbody\ilvl0\ls7\pnrnot0\pnlcrm\pnb1\pnstart4\pnindent360\pnsp120\pnhang 
{\pntxtb (}{\pntxta )}}\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin0\itap0\pararsid1135048 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Application of law to facts}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par In this case the Commissioner had to decide on the amount of stamp duty payable on the documents evidencing the re-financing sum with WBC.
\par 
\par I have already stated hereabove how the amount of $14,168.00 was calculated by the Commissioner of Stamp Duties.
\par 
\par In short, the Commissioner arrived at the figure of $2,389,000.00 as the refinancing sum from WBC.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
She charged the plaintiff 1% of $2,389,000.00 which came to a figure of $23,890.00.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The Commission then deducted the 
\par already exempted sum of $9730.00 from $23,890.00.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 After the deduction the stamp duty payable by the plaintiff came to $14,168.50.
\par 
\par The point in this case depends on the construction one puts on the exemption from stamp duty provided on \'93}{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 refinancing or reconveyance of the stamped amount of a debenture}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'94 and \'93}{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 of a mortgage}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'94.
\par 
\par I have considered the submissions made by both counsel and am inclined to agree with Mr. Knight\rquote s interpretation of the relevant sections of the Act.
\par 
\par The }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Stamp Duties (Amendment) Act 1998}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  does allow for exemption on refinancing up}{
\lang2057\langfe1033\langnp2057\insrsid7605554  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 to the amount which is secured by an existing mortgage or debenture which is replaced by a new mortgage or debenture on the refinancing.

\par 
\par As counsel stated and I agree that the purpose of the amendment exempting on ref
inancing was to prevent the borrower having to pay duty twice when there was refinancing of an existing loan and borrowing not more than was secured by the original loan; but if more was borrowed on refinancing than was secured under the original loan he 
should only have to pay duty at the appropriate rate on the difference between what is now being borrowed and what was secured under the original loan.
\par 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 (v)\tab Reference to Hansard for meaning and purpose of amending legislation
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par }\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Although the provisions regard
ing exemption stand, it is clear according to my construction as to what the import and intention is behind this provision in the Stamp Duties Act, it is open to the Court to refer to the objects and reasons contained in a Bill which precedes an Act.

\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par I now refer to the \lquote }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Explanatory Notes}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \rquote  to the }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Stamp Duties (Amendment) Bill}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  where in }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 paragraph}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  I it is stated:
\par 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'93This Bill seeks to amend the Stamp Duties Act as a result of the 1998 Budget.}{
\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The Bill is designed to provide greater flexibility in refinancing or reconveyance of mortgages and debentures.}{
\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Stamp duty is to be paid }{\b\ul\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 only once}{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  on the amount charged with duty.}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
However, stamp duty is still payable on any amount above the original amount\'94.}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 (emphasis mine)}{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par Some interesting pronouncements have been made in regard to interpretation by reference to legislative history of an enactment.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Although in this case I do not need to go to the Hansard for Parliamentary debate in the amendment herein, as the Explanatory Notes is sufficient for our purposes, the following passages from judgment of }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Lord Griffiths}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  in }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Pepper (Inspector of Taxes) v Hart}{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  [1993] A.C. (H.L) 593 at 617-8 have been borne in mind which I consider apt:
\par 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
The object of the court in interpreting legislation is to give effect so far as the language permits to the intention of the legislature.}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 If the language proves to be ambiguous I can see no sound reason not to consult Hansard to see if there is a clear statement of the meaning that the words were intended to carry.}{
\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The days have long passed when the co
urts adopted a strict constructionist view of interpretation which required them to adopt the literal meaning of the language.}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
The courts now adopt a purposive approach which seeks to give effect to the true purpose of legislation and are prepared to look at much extraneous material that bears upon the background against which the legislation was enacted.}{
\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Why then cut ourselves off from the one source in which may be found an authoritative statement of the intention with which the legislation is placed before Parliament?
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Lord Griffith}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  goes on to say at p618:
\par 
\par }\pard\plain \s19\ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 \b\i\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i0\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
I have to confess that on many occasions I have had recourse to Hansard, of course only to check if my interpretation had conflicted with an express Parliamentary intention, but I can say that it does 
not take long to recall and assemble the relevant passages in which the particular section was dealt with in Parliament, nor does it take long to see if anything relevant was said.
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par Further, with reference to having recourse to }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 extrinsic material}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  the Court of Appeal in }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Donald Henry Bull and William John Bull v Commissioner of Inland Revenue}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  (Civil Appeal Ns. 17 & 18 of 1997S) had this to say:

\par 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'93}{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Although in Fiji there is no statutory authority for referring to any sources external to the legislation itself i
n order to construe it, we consider it proper to refer to the reports of the Parliamentary debates on Bills for Acts to the extent, and for the purpose, approved for the courts in England by the House of Lords in Pepper v. Hart [1993] AC 593.}{
\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 That is to sa
y we consider it a proper development of the common law that, where the legislation is ambiguous or obscure or where to give it its natural meaning will lead to absurdity, the courts in Fiji should be able to take into account for the purpose of construin
g that legislation statements by the Minister or other promoter of the Bill, provided that those statements are clear.}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Accordingly, we have examined the reports of the Parliamentary debates in 1994 in respect of the Bill for the present Act}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 .\'94
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par In the case b
efore me on the question of construction as I said I do not have to go to extraneous source like Hansard as it is quite simple to interpret the wording as they are and find in favour of the plaintiff for the crucial question is as to the meaning of the wo
rds in the said exemption section of the Act.
\par }{\lang2057\langfe1033\langnp2057\insrsid7605554 
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 A similar issue as in this case arose in }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Hari Rajesh Kumar v}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 The Attorney-General of Fiji }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 (Action No. 239/00) where }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Byrne J}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  found in favour of the plaintiff.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
I accept and adopt his reasoning in that case.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 This is what he said in interpreting the said 1998 Amendment to s.3 of the Stamp Duties Act:

\par }\pard\plain \s20\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \b\i\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b0\i0\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par }\pard \s20\ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\i0\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'93
I take this to mean that if a debt owing under a Debenture or Mortgage is being reconveyed or refinanced and a stamp duty has already been paid on the original Debent
ure or Mortgage (to secure the indebtedness), then a Debenture or Mortgage taken to secure the same debt being reconveyed or refinanced is exempt from payment of any stamp duty \endash  to the extent of the debt being reconveyed or refinanced.
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 If, however, any a
dditional debt is being taken (that is, a debt over and above the reconveyed or refinanced debt), then stamp duty is payable (at the ad valorem rate) for the additional debt\'94.
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 CONCLUSION
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 
\par }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 In the outcome, because the debt secured by the new securities take
n on refinancing is the same or less than the debt secured by the old securities which are being replaced on the refinancing, it falls within the purview of }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
Stamp Duties (Amendment) Act No. 24 of 1998}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  and hence the exemption applies to the plaintiff in this case.
\par 
\par I find that it was not the intention of the Legislature to make the borrowers pay stamp duty twice in the circumstances such as in the present case.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{
\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 There is no ambiguity in this regard in the said Amendment Act.
\par 
\par On the language of legislation the following words of }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Lord Simonds}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  in }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Russell (Inspector of Taxes) v Scott}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  [1948] 2 All E.R. 1 H.L. at p5 are pertinent:
\par 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'93}{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
My lords, there is a maxim of income tax law which, though it may sometimes be overstressed, yet ought not to be forgotten.}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 It is that
 the subject is not to be taxed unless the words of the taxing statute unambiguously impose the tax on him.}{\b\lang2057\langfe1033\langnp2057\insrsid1135048  }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
It is necessary that the maxim should on occasion be reasserted and this is such an occasion}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'94.
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par Finally on this aspect the following statement of }{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Adam J }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 in }{
\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Comptroller of Stamps v Martin}{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048  [1967] VR 369 at p 372 is also apt in considering the issue:
\par 
\par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 \'93
But in any case, as one is constantly reminded, principle and reason afford no sure guide to the law on the subject of stamps, which is a matter positivi 
juris depending on the language of the legislature: see, for example, John Danks Pty. Ltd. v. Collector of Imports, [1944] V.L.R. 172, at p.174 sub. nom. John Danks & Son Pty. Ltd. v. Comptroller of Stamps, [1944] A.L.R. 345.\'94
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par For these reasons I hold that the plaintiff is entitled to the relief sought, namely exemption from stamp duty on the facts and circumstances of this case.
\par 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7605554 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid7605554 ORDER
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par Accordingly, I make the declarations and order sought in the originating summons.}{\lang2057\langfe1033\langnp2057\insrsid1135048  }{\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 As for costs it is ordered that the de
fendants pay the plaintiff\rquote s costs in the sum of $500.00.
\par 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 D. Pathik
\par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 Judge}{\b\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1135048 {\lang2057\langfe1033\langnp2057\insrsid5784984\charrsid1135048 
\par At Suva
\par 31 August 2004
\par }}