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blake_r}{\creatim\yr2005\mo12\dy2\hr10\min21}{\revtim\yr2005\mo12\dy2\hr18\min56}{\printim\yr2004\mo3\dy31\hr16\min58}{\version4}{\edmins2} {\nofpages3}{\nofwords782}{\nofchars4462}{\*\company }{\nofcharsws5234}{\vern16391}}\margr1440\margb720 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dghspace180\dgvspace180\dghorigin1701 \dgvorigin1984\dghshow0\dgvshow0\jexpand\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\nolnhtadjtbl\rsidroot7541367 \fet0\sectd \linex0\endnhere\titlepg\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\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 IN THE HIGH COURT OF FIJI \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 AT SUVA \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 APPELLATE JURISDICTION \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\fs24\lang2057\langfe1033\langnp2057\insrsid14555349 CRIMINAL APPEAL CASE NO. HAA0}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 019 OF 2004 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 BETWEEN: \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 VALELEVU INVESTMENTS LIMITED \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 Appellant \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 AND: \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 COMMISSIONER OF INLAND REVENUE \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 Respondent \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 Hearing: }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 31st March, 2004 \par Ruli}{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 ng: }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 31st March, 2004 \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 Counsel}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 s}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 :}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 \par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 Mr. D. Sharma}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \endash for the Appellant \par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 Ms. K. Buatoka}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid9710817 \endash for the Respondent \par \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 APPEAL DECISION \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 \par This is an appeal against sentence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12257332 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 In the Magistrates Court at Nausori on the 8th of October 2003 the defendant company entered a guilty plea and was convicted of failing to deliver a return of income as required by the Commissioner of Inland Revenue contrary to Sections 50(1) and 96(1) of the Income Tax Act (Cap.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12257332 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 201.) \par \par The company was sentenced to the maximum penalty available under sections 50 and 96 of that act and ordered to pay the sum of $40.00 per day for a default of 20}{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 3 days. A total of $8, 120.00.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid7541367 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 Particulars of the Offence \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 The appellant is a}{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 supermarket operating company.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 It failed to file a return for the year ending 31st }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 December, 2001. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 After notices and extensions of time were advised the appellant still had not filed the return by the 16th of September 2003 and s}{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 o was issued with the summons. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 The period of default running from the 20th of March 2003, which was the last date for filing the return, to the 8th of October 2003,}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9710817 the date of first appearance. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 (Some 203 days.) \par \par In mitigation that appellant company said that its accountant had failed to file the necessary return as it had been overlooked during a period of company restructuring. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 Sentencing Decision \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 In a short sharp sentencing decision the learned magistrate read: \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 You have been given opportunity by Inland Reven}{ \fs24\lang2057\langfe1033\langnp2057\insrsid8215376\charrsid12257332 ue to reconcile your Accounts. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 That had not been done to date.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12257332\charrsid12257332 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 Fine $40.00 per diem for 203 days = $8,120.00 plus $50.00 Cost failing which a Distress Wt. to be issued. \par \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 Appellant\rquote s Case \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 The appellant\rquote s case proceeded largel}{ \fs24\lang2057\langfe1033\langnp2057\insrsid8215376\charrsid12257332 y unopposed by the respondent. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 The essential facts were and remain agreed between the parties. \par \par The appellant pleads that the fine in all the circumstances w}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376\charrsid12257332 as excessive and unduly harsh. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 It is the maximum penalty available under statute and sh}{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 ould not have been imposed as:}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 \par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 - }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 the appellant is a first offender \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 - }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 has a good record of filing its tax returns \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 - }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 was remorseful about the mistake that had been made \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 - }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 and pleaded guilty at the first opportunity. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 \par }\pard\plain \s3\ql \li0\ri0\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0\pararsid7541367 \b\f170\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b0\f0\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 The appellant raises a further ground of appeal and says that the Court }{\b0\f0\lang2057\langfe1033\langnp2057\insrsid9710817 has exceeded its jurisdiction. }{ \b0\f0\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 Counsel relies on a decision of my brother Justice Scott in }{\i\f0\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid16005157 Commissioner of Inland Revenue v Druavesi}{ \b0\f0\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 [1997] FJHC 81; 1997 43 FLR 150 (3 July 1997) at page 2 of that appeal the learned Justice analy}{\b0\f0\lang2057\langfe1033\langnp2057\insrsid9710817 sed the provision in this way:}{ \b0\f0\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 \par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 \par On 22 November 1993 the Respondent finally complied with the Section 50(1) notice, that is after }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 a period of 180 days default. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 By Section 96 of the Act a defaulter is liable to a maximum penalty of $40 pe}{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 r day for each day of default. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 Given that the Respondent faced 3 charges he was liable if convicted, to a maximum penalty of $40 x 3 x 180 = $21,60}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 0. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 In view of the limitations imposed by Sections 7(b) and 12(2)(b) of the Criminal Procedure Code (Cap.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid12257332 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 21) absent a committal to the High Court under the provisions of Section 222 the maximum penalty faced by the Respondent was a fine of $2,000. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 \par I respectfully adopt this reasoning. \par \par Counsel for the respondent adopts a middle g}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 round on the issue of penalty. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 Apart from that difference of opinion she properly concedes the first two points of the appeal. \par \par Counsel also helpfully provided the following tariff decisions:}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid7541367 \par }\pard \ql \li720\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 1. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 Naranbhai Nathubhai Patel -v- State}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 [1991] \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 2. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 CIR -v- Petero Qauqau}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 [1992] \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 3. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 CIR -v- Armogam Pandaram s/o Munsamy Pandaram}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 [1990] \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 4. }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid150568 Attorney-General -v-}{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 Hari Chand}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 (14 FLR 245 at 247) \par Counsel agreed that these decisions appear to indicate a global penalty in the range of $250.00 to $650.00 is app}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 ropriate for a first offender. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 In most cases this equates to a penalty of between $1.00 to $2.50 for each day of the offending. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 Decision \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 The learned magistrate was wrong to impose a maximum penalty against a first offender of otherwise good tax repute that acknowledged technical offendi}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 ng at the earliest opportunity.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 In my view it would only be in the worst possible cases for belligerent and repetitive tax defaulters that a maximum penalty of $40.00 per day would be appropriate. \par \par However, in addition having adopted the reasoni}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 ng of my brother Justice Scott }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 I must also find that the totality of the penalty exceeded the jurisdictional limit for which the Magistrates Court can impose fines of this nature. \par \par I have considered the helpful tariff decisions provided by counsel for the C}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 ommissioner of Inland Revenue. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 This was offending of a te}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 chnical and minor nature only. }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 It arose out of a lax administra tion during a period of company restructuring rather than a belligerent avoidance of the obligation to file a return. \par \par For these reasons I grant the appeal, quash the sentence in the lower court and substitute a penalty of $1.50 per day for each day of the default. \par \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 Conclusion \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid9710817 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 Ac}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 cordingly the appeal succeeds. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 The appellant is fined a total of $304.5}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215376 0 for the 203 days of default. }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 No costs are }{\fs24\lang2057\langfe1033\langnp2057\insrsid9710817 sought and none are ordered.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid7541367 Gerard Winter \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 JUDGE \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9710817 {\fs24\lang2057\langfe1033\langnp2057\insrsid9710817\charrsid12257332 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12257332 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 At Suva \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7541367 {\fs24\lang2057\langfe1033\langnp2057\insrsid3425003\charrsid12257332 31st March, 2004 \par }}