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\fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\b\insrsid2127847\charrsid13598016 IN THE HIGH COURT OF FIJI AT SUVA \par CIVIL JURISDICTION \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\insrsid2127847\charrsid13598016 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid2127847\charrsid13598016 Action No. HBC }{\insrsid14774214\charrsid13598016 42}{\insrsid2127847\charrsid13598016 of 200}{ \insrsid134831\charrsid13598016 8}{\insrsid2127847\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\insrsid2127847\charrsid13598016 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid2127847\charrsid13598016 BETWEEN}{\b\insrsid13598016 :}{\b\insrsid2127847\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\b\insrsid9311767\charrsid13598016 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\insrsid14774214\charrsid13598016 THE }{\b\insrsid10378167\charrsid13598016 AUDITOR-GENERAL}{\b\insrsid134831\charrsid13598016 \par }{\insrsid2127847\charrsid13598016 Plaintiff \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\b\insrsid9311767\charrsid13598016 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid2127847\charrsid13598016 AND}{\insrsid13598016\charrsid13598016 :}{\insrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\insrsid13598016 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\insrsid14774214\charrsid13598016 THE RESERVE BANK OF FIJI}{\insrsid134831\charrsid13598016 \par }{\insrsid2127847\charrsid13598016 Defendant}{\insrsid134831\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\insrsid9311767\charrsid13598016 \par }{\insrsid6882187 Coram:}{\insrsid13598016\charrsid13598016 }{\insrsid2127847\charrsid13598016 Hickie, J}{\insrsid13598016\charrsid13598016 \par \par }{\insrsid2127847\charrsid13598016 Date}{\insrsid134831\charrsid13598016 s}{\insrsid6882187 of Hearing: }{\insrsid14774214\charrsid13598016 18 July 2008}{\insrsid13598016\charrsid13598016 \par \par Counsel: }{\insrsid396067\charrsid13598016 Mr}{\insrsid12276180\charrsid13598016 .}{\insrsid396067\charrsid13598016 P. Knight}{\insrsid737314\charrsid13598016 for the Plaintiff \par Mr}{\insrsid12276180\charrsid13598016 .}{\insrsid737314\charrsid13598016 }{\insrsid12276180\charrsid13598016 M. }{\insrsid7805930\charrsid13598016 J. }{\insrsid396067\charrsid13598016 Scott with Ms}{\insrsid12276180\charrsid13598016 .}{ \insrsid396067\charrsid13598016 M. Chan for the Defendant}{\insrsid737314\charrsid13598016 \par }{\insrsid2127847\charrsid13598016 \par }{\insrsid6882187 Date of Decision: }{\insrsid8023782\charrsid13598016 8}{\insrsid2127847\charrsid13598016 }{\insrsid8023782\charrsid13598016 August}{\insrsid2127847\charrsid13598016 2008 \par }{\b\insrsid134831\charrsid13598016 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\insrsid13598016 JUDGMENT}{\b\insrsid2127847\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\ul\insrsid737314\charrsid13598016 \par }{\b\insrsid2127847\charrsid7035053 BACKGROUND \par }{\b\ul\insrsid13598016\charrsid13598016 \par }{\insrsid2127847\charrsid13598016 [1]\tab This is an application where the Plaintiff }{\insrsid1202767\charrsid13598016 is }{\insrsid2127847\charrsid13598016 seeking: }{\insrsid2127847 \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016\contextualspace {\i\insrsid5842051\charrsid13598016 \'93}{\i\insrsid7565121\charrsid13598016 1.\tab }{\b\i\insrsid7565121\charrsid13598016 A }{\b\i\insrsid13894207\charrsid13598016 Declaration that the Plaintiff}{\i\insrsid13894207\charrsid13598016 , pur}{\i\insrsid13598016 suant to the provisions of the }{\i\insrsid13894207\charrsid13598016 Reserve Bank of Fiji Act Cap}{\i\insrsid13598016 210, the Audit Act Cap 70 (as }{\i\insrsid13894207\charrsid13598016 amended), the Constitution (Amend}{\i\insrsid13067260\charrsid13598016 men}{\i\insrsid13598016 t) Act 1997, and the Financial }{\i\insrsid13067260\charrsid13598016 Management Act 2004}{ \b\i\insrsid13067260\charrsid13598016 , is legally required to audit the accounts of \tab the Defendant}{\i\insrsid13067260\charrsid13598016 ;}{\i\insrsid5842051 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016\contextualspace {\i\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016\contextualspace {\i\insrsid13067260\charrsid13598016 2.\tab }{\b\i\insrsid13067260\charrsid13598016 A Declaration that the Defendant is legally required}{\i\insrsid13067260\charrsid13598016 , pursuant to the \par provisions of the legislation referred to in paragraph 1 above, }{\b\i\insrsid13598016 to allow }{\b\i\insrsid13067260\charrsid13598016 the Plaintiff to have access for audit purposes to the records and \tab accounts of the Defendant.\'94 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016\contextualspace {\i\insrsid7565121\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\insrsid13068202\charrsid13598016 [2]\tab }{\insrsid1778154\charrsid13598016 In an }{\b\insrsid1778154\charrsid13598016 Affidavit sworn on 11 } {\b\insrsid13894207\charrsid13598016 February }{\b\insrsid1778154\charrsid13598016 2008, t}{\b\insrsid13068202\charrsid13598016 he Plaintiff }{\b\insrsid13894207\charrsid13598016 has stated}{\insrsid1778154\charrsid13598016 :}{\insrsid1778154 \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13894207\charrsid13598016 (a) }{\insrsid227611\charrsid13598016 T}{\insrsid5842051\charrsid13598016 hat he }{ \insrsid13894207\charrsid13598016 is the Auditor-General;}{\insrsid13894207 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13894207\charrsid13598016 (b) That he formed the view}{\insrsid7428206\charrsid13598016 that under the provisions of the }{ \i\insrsid7428206\charrsid13598016 Audit Act}{\insrsid7428206\charrsid13598016 }{\insrsid491019\charrsid13598016 (}{\insrsid7428206\charrsid13598016 Cap 70}{\insrsid491019\charrsid13598016 )}{\insrsid7428206\charrsid13598016 , as amended by the }{ \i\insrsid7428206\charrsid13598016 Audit (Amendment) Act}{\insrsid7428206\charrsid13598016 2006, the }{\i\insrsid7428206\charrsid13598016 Constitution (Amendment) Act}{\insrsid7428206\charrsid13598016 1997 and the }{\i\insrsid7428206\charrsid13598016 Financial Management Act}{\insrsid7428206\charrsid13598016 2004, he was required to audit the accounts of the Defendant.}{\insrsid13598016 }{\insrsid7428206\charrsid13598016 However, the Governor of the Reserve Bank was of a different view.}{ \insrsid13894207 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13894207\charrsid13598016 (c) That in }{\insrsid7428206\charrsid13598016 an attempt to resolve this problem, he entered into correspondence with the Governor of the Reserve Bank. }{\insrsid13894207 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid1116492\charrsid13598016 (d) The attempts made to resolve the problem have not been successful.}{\insrsid13598016 }{ \insrsid1116492\charrsid13598016 He }{\insrsid7805930\charrsid13598016 is }{\insrsid1116492\charrsid13598016 therefore seek}{\insrsid12276180\charrsid13598016 ing}{\insrsid1116492\charrsid13598016 a ruling from the Court as to his rights to audit the accounts of the Defendant and }{\insrsid7805930\charrsid13598016 as well as }{\insrsid1116492\charrsid13598016 t}{\insrsid7805930\charrsid13598016 wo}{\insrsid1116492\charrsid13598016 declarations.}{ \insrsid1116492 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid1116492\charrsid13598016 (e) }{\insrsid13894207\charrsid13598016 That he has recently been advised}{ \insrsid11299478\charrsid13598016 by the Minister of Finance, National Planning and Sugar Industry that, pursuant to the provisions of section 55 of the }{\i\insrsid11299478\charrsid13598016 Reserve Bank Act}{\insrsid11299478\charrsid13598016 }{ \insrsid491019\charrsid13598016 (}{\insrsid11299478\charrsid13598016 Cap 210}{\insrsid491019\charrsid13598016 )}{\insrsid11299478\charrsid13598016 , he }{\insrsid7805930\charrsid13598016 was}{\insrsid11299478\charrsid13598016 required to audit the accounts of the Reserve Bank of Fiji for the year ending 31st December 2007.}{\insrsid13598016 }{\insrsid11299478\charrsid13598016 Despite this advice, }{\insrsid1116492\charrsid13598016 he requested a ruling as to his right under the present law to audit the accounts of the Defendant.}{\insrsid13894207\charrsid13598016 \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid12089255\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\insrsid12089255\charrsid13598016 [3}{\insrsid13068202\charrsid13598016 ]\tab }{\insrsid13894207\charrsid13598016 In an }{ \b\insrsid13894207\charrsid13598016 Affidavit sworn on 3 April 2008, the BARRY WHITESIDE has stated}{\b\insrsid11292392\charrsid13598016 on behalf of the Defendant}{\insrsid13894207\charrsid13598016 :}{\insrsid13894207 \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13894207\charrsid13598016 (a) That he is the Acting Deputy Governor of the Reserve }{\insrsid491019\charrsid13598016 B}{ \insrsid13894207\charrsid13598016 ank of Fiji; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13894207\charrsid13598016 (}{\insrsid4344692\charrsid13598016 b}{\insrsid13894207\charrsid13598016 ) That while the claim by the Plaintiff refers to the accounts of the Reserve Bank for the year ending 31st December 2007}{\insrsid4344692\charrsid13598016 \endash \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13598016 {\insrsid4344692\charrsid13598016 (i)}{\insrsid13894207\charrsid13598016 that }{\insrsid14746480\charrsid13598016 the }{ \insrsid13894207\charrsid13598016 audit has already been completed by KPMG}{\insrsid4344692\charrsid13598016 ;}{\insrsid13894207\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13598016 {\insrsid4344692\charrsid13598016 (ii) that the Plaintiff has been required to conduct a review of that audit as stipulated by the Constitution; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13598016 {\insrsid4344692\charrsid13598016 (iii) that no question arises as to the Plaintiff actually auditing the accounts of the bank for the year ended 31 December 2007; \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid4344692\charrsid13598016 (c) That he has annexed a copy of the relevant \'93directions\'94 from the Minister of Finance , dated 4 February 2008, which state at paragraph 8 \endash }{\insrsid4344692 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13598016\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13598016\contextualspace {\i\insrsid4344692\charrsid13598016 \'93For the 2008 accounts, }{\b\i\ul\insrsid4344692\charrsid13598016 it is my preference}{\i\insrsid4344692\charrsid13598016 that the Board of the Reserve \tab Bank considers appointing the }{\i\insrsid10378167\charrsid13598016 Auditor-General}{\i\insrsid4344692\charrsid13598016 to be its external auditor\'94; \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid491019\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid4344692\charrsid13598016 (d) That in view of the above \'93direction\'94 of the Minister which }{\insrsid7805930\charrsid13598016 Mr Whiteside}{\insrsid4344692\charrsid13598016 has termed an \'93observation\'94 no justic}{\insrsid7805930\charrsid13598016 i}{\insrsid4344692\charrsid13598016 able question exists. \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\insrsid16413280\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid11685186\charrsid13598016 [}{\insrsid12276180\charrsid13598016 4}{\insrsid11685186\charrsid13598016 ]\tab }{ \b\insrsid11685186\charrsid13598016 Counsel for the }{\b\insrsid1538569\charrsid13598016 Plaintiff }{\b\insrsid6581921\charrsid13598016 filed written submissions in support}{\insrsid6581921\charrsid13598016 of their application }{\insrsid13598016 in }{ \insrsid925701\charrsid13598016 summary }{\insrsid6581921\charrsid13598016 as follows: \par }{\insrsid69588\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016\contextualspace {\insrsid11685186\charrsid13598016 (a) That }{\b\insrsid11685186\charrsid13598016 Section 52(2)(b) of the }{ \b\i\insrsid11685186\charrsid13598016 Financial Management Act}{\insrsid11685186\charrsid13598016 provides \endash }{\insrsid7565121 \par }{\insrsid7035053\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7035053\contextualspace {\i\insrsid11685186\charrsid13598016 \'93The annual financial statement for an off-budget state entity }{ \b\i\ul\insrsid11685186\charrsid13598016 must}{\i\insrsid11685186\charrsid13598016 be audited under the applicable requirements of the Audit Act\'94; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016\contextualspace {\i\insrsid11685186\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016\contextualspace {\insrsid11685186\charrsid13598016 (b) That }{\b\insrsid11685186\charrsid13598016 Section}{ \b\insrsid11292392\charrsid13598016 }{\b\insrsid11685186\charrsid13598016 2 of the }{\b\i\insrsid11685186\charrsid13598016 Financial Management Act}{\i\insrsid11685186\charrsid13598016 }{\insrsid11685186\charrsid13598016 defines as state entity to include a statutory authority; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\insrsid69588\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016\contextualspace {\insrsid11685186\charrsid13598016 (c) That }{\b\insrsid11685186\charrsid13598016 Section 6(1)(b)(i) of the }{ \b\i\insrsid11685186\charrsid13598016 Audit Act}{\insrsid11685186\charrsid13598016 (as amended by the }{\i\insrsid13598016 Audit (Amendment) }{\i\insrsid11685186\charrsid13598016 Act}{\insrsid11685186\charrsid13598016 2006) }{ \insrsid5398893\charrsid13598016 requires the }{\insrsid10378167\charrsid13598016 Auditor-General}{\insrsid5398893\charrsid13598016 to audit the a}{\insrsid13598016 ccounts of all state entities, }{\ul\insrsid5398893\charrsid13598016 except}{ \insrsid5398893\charrsid13598016 the Office of the Auditor-General and }{\ul\insrsid5398893\charrsid13598016 off-budget state entities}{\insrsid13598016 that are }{\insrsid5398893\charrsid13598016 exempted by regulations made under section 19;}{ \insrsid11685186\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\insrsid15794834\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016\contextualspace {\insrsid5398893\charrsid13598016 (d) }{\insrsid4260785\charrsid13598016 That }{\b\insrsid4260785\charrsid13598016 Section 6}{\b\insrsid69588\charrsid13598016 (6)}{\b\insrsid4260785\charrsid13598016 of the }{\b\i\insrsid4260785\charrsid13598016 Audit Act}{\i\insrsid2180984\charrsid13598016 }{\insrsid2180984\charrsid13598016 (as amended by the }{ \i\insrsid2180984\charrsid13598016 Audit (Amendment) Act}{\insrsid13598016 }{\insrsid2180984\charrsid13598016 2006)}{\insrsid69588\charrsid13598016 provides as follows \endash }{\insrsid5398893 \par }{\insrsid7035053\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7035053\contextualspace {\i\insrsid69588\charrsid13598016 \'93The power of the }{\i\insrsid10378167\charrsid13598016 Auditor-General}{ \i\insrsid69588\charrsid13598016 to conduct}{\i\insrsid13598016 audits has effect despite any }{\i\insrsid69588\charrsid13598016 contrary provision in \endash }{\i\insrsid69588 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\i\insrsid2043066\charrsid13598016 \par {\listtext\pard\plain\s15 \i\lang2057\langfe1033\langnp2057\insrsid69588\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin1440\itap0\pararsid2043066\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\i\insrsid69588\charrsid13598016 Any other written law in force immediately before the commencement of the Audit (Amendment) Act 2006 (which substituted this section)\'94; \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\i\insrsid69588\charrsid13598016 \par }\pard\plain \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid69588\charrsid13598016 (e) That }{ \b\insrsid69588\charrsid13598016 Section 55(1) of the }{\b\i\insrsid69588\charrsid13598016 Reserve Bank of Fiji Act}{\i\insrsid69588\charrsid13598016 }{\insrsid69588\charrsid13598016 provides as follows \endash \par }{\i\insrsid69588\charrsid13598016 \'93The accounts of the Reserve Bank shall be a}{\i\insrsid13598016 udited by auditors appointed \tab }{\i\insrsid69588\charrsid13598016 annually by the Board with the approval of the Minister\'94;}{ \i\insrsid11685186\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\i\insrsid69588\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066\contextualspace {\insrsid69588\charrsid13598016 (f) That }{\b\insrsid69588\charrsid13598016 Section 167(5) of the }{ \b\i\insrsid69588\charrsid13598016 Constitution }{\insrsid69588\charrsid13598016 provides as follows \endash }{\insrsid69588 \par }{\insrsid7035053\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7035053\contextualspace {\i\insrsid69588\charrsid13598016 \'93A law made by the Parliament may provide that the ac}{\i\insrsid13598016 counts of a specified }{\i\insrsid69588\charrsid13598016 body corporate are not subject to audit by the }{\i\insrsid10378167\charrsid13598016 Auditor-General}{\i\insrsid13598016 but are to be }{\i\insrsid69588\charrsid13598016 audited as prescribed in that law\'94 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\i\insrsid69588\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066\contextualspace {\insrsid11292392\charrsid13598016 (g) That }{\b\insrsid11292392\charrsid13598016 the }{\b\insrsid10378167\charrsid13598016 Auditor-General}{\b\insrsid11292392\charrsid13598016 has the power and is required to audit the accounts of the Reserve Bank}{\insrsid11292392\charrsid13598016 , despite the provisions of Section }{\insrsid2043066 55 of the Reserve Bank of Fiji }{ \insrsid11292392\charrsid13598016 Act }{\b\insrsid11292392\charrsid13598016 because}{\insrsid11292392\charrsid13598016 \endash }{\insrsid11292392 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\insrsid2043066\charrsid13598016 \par {\listtext\pard\plain\s15 \lang2057\langfe1033\langnp2057\insrsid11292392\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard\plain \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin1440\itap0\pararsid2043066\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid11292392\charrsid13598016 The provisions of Section 6 (1)(b)(i) of }{\ul\insrsid11292392\charrsid13598016 the }{\i\ul\insrsid11292392\charrsid13598016 Audit Act}{\ul\insrsid11292392\charrsid13598016 and}{\insrsid11292392\charrsid13598016 Section 52 (2)(b) o}{ \insrsid16253078\charrsid13598016 f }{\ul\insrsid16253078\charrsid13598016 the }{\i\ul\insrsid16253078\charrsid13598016 Financial Management Act}{\insrsid16253078\charrsid13598016 }{\insrsid11292392\charrsid13598016 which }{ \ul\insrsid11292392\charrsid13598016 require the }{\ul\insrsid10378167\charrsid13598016 Auditor-General}{\ul\insrsid11292392\charrsid13598016 to audit}{\insrsid11292392\charrsid13598016 the accounts of }{\ul\insrsid11292392\charrsid13598016 all state entities}{\insrsid11292392\charrsid13598016 including off-budget state entities;}{\insrsid11292392 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\insrsid2043066\charrsid13598016 \par {\listtext\pard\plain\s15 \lang2057\langfe1033\langnp2057\insrsid11292392\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin1440\itap0\pararsid2043066\contextualspace {\insrsid11292392\charrsid13598016 Section 55 of the }{\insrsid16253078\charrsid13598016 of }{ \ul\insrsid16253078\charrsid13598016 the }{\i\ul\insrsid16253078\charrsid13598016 Reserve Bank of Fiji Act }{\ul\insrsid10378167\charrsid13598016 does not specifically provide}{\insrsid10378167\charrsid13598016 that the }{ \ul\insrsid10378167\charrsid13598016 accounts of the Reserve Bank shall not be subject to audit}{\insrsid10378167\charrsid13598016 by the Auditor-General and the provisions of Section 167(5) of the }{\i\insrsid10378167\charrsid13598016 Constitution}{ \insrsid10378167\charrsid13598016 do not therefore apply; and}{\insrsid11292392 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\insrsid2043066\charrsid13598016 \par {\listtext\pard\plain\s15 \lang2057\langfe1033\langnp2057\insrsid10378167\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (iii)\tab}}\pard \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin1440\itap0\pararsid2043066\contextualspace {\insrsid10378167\charrsid13598016 Section 6(6) of }{\ul\insrsid10378167\charrsid13598016 the }{ \i\ul\insrsid10378167\charrsid13598016 Audit Act}{\insrsid10378167\charrsid13598016 says that }{\ul\insrsid10378167\charrsid13598016 the Auditor-General has the power}{\insrsid10378167\charrsid13598016 to conduct audits }{ \ul\insrsid10378167\charrsid13598016 despite any contrary provision}{\insrsid10378167\charrsid13598016 in any other written law in force immediately before the commencement of the }{\i\insrsid10378167\charrsid13598016 Audit (Amendment) Act}{ \insrsid10378167\charrsid13598016 (for example, the }{\i\insrsid10378167\charrsid13598016 Reserve Bank of Fiji Act}{\insrsid10378167\charrsid13598016 )}{\insrsid1538569\charrsid13598016 .}{\insrsid10378167\charrsid13598016 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066\contextualspace {\insrsid10378167\charrsid13598016 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid925701\charrsid13598016 [}{\insrsid12276180\charrsid13598016 5}{ \insrsid925701\charrsid13598016 ]\tab }{\b\insrsid925701\charrsid13598016 Counsel for the Defendant filed written submissions in support}{\insrsid2043066 of their application }{\insrsid925701\charrsid13598016 in summary as follows:}{\insrsid925701 \par }{\insrsid2043066\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066 {\insrsid14746480\charrsid13598016 (a) That }{\b\insrsid14746480\charrsid13598016 Section 55}{\b\insrsid13830133\charrsid13598016 (1)}{ \b\insrsid14746480\charrsid13598016 of the }{\b\i\insrsid14746480\charrsid13598016 Reserve Bank of Fiji Act}{\i\insrsid14746480\charrsid13598016 }{\insrsid14746480\charrsid13598016 provides that }{\ul\insrsid14746480\charrsid13598016 the Bank\rquote s}{ \insrsid2043066 }{\ul\insrsid2043066 Board }{\ul\insrsid14746480\charrsid13598016 shall annually appoint an external auditor}{\insrsid14746480\charrsid13598016 to audit the books of the Rese}{\insrsid4475331\charrsid13598016 r}{ \insrsid14746480\charrsid13598016 ve Bank with the approval of the Minister}{\insrsid13830133\charrsid13598016 , }{\insrsid14746480\charrsid13598016 being the Minister for Finance, National Planning, Sugar Industry and Public Utilities (}{ \insrsid13830133\charrsid13598016 water and energy. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066 {\insrsid13247359\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066 {\insrsid13830133\charrsid13598016 (b) That the }{\ul\insrsid13830133\charrsid13598016 amendments to the }{ \i\ul\insrsid13830133\charrsid13598016 Audit Act}{\insrsid13830133\charrsid13598016 referring to public entities }{\ul\insrsid13830133\charrsid13598016 are concerned}{\insrsid2043066 }{\ul\insrsid13830133\charrsid13598016 with public money and public property}{\insrsid13830133\charrsid13598016 within the meaning of Section 167(1) of the }{\i\insrsid11339161\charrsid13598016 Constitution}{\insrsid11339161\charrsid13598016 }{\insrsid13247359\charrsid13598016 which states:} {\insrsid13247359 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066 {\insrsid2043066\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2043066 {\i\insrsid13247359\charrsid13598016 \'93 At least once in every year, the Auditor-General must inspect and audit, and report to the Parliament on:}{\i\insrsid13247359 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\i\insrsid2043066\charrsid13598016 \par }\pard \ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid2043066 {\i\insrsid13247359\charrsid13598016 (a) the public accounts of the State;}{\i\insrsid13247359 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066 {\i\insrsid2043066\charrsid13598016 \par }\pard \ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid2043066 {\i\insrsid13247359\charrsid13598016 (b) the control of }{\b\i\insrsid13247359\charrsid13598016 public money and public property}{ \i\insrsid13247359\charrsid13598016 of the State;}{\b\i\insrsid13247359\charrsid13598016 }{\i\insrsid13247359\charrsid13598016 and \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066 {\i\insrsid2043066 \par }\pard \ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid2043066 {\i\insrsid13247359\charrsid13598016 (c) all transactions with or concerning the public money or public property of the State. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13247359\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6882187 {\insrsid8023782\charrsid13598016 (S}{\insrsid14943660\charrsid13598016 ee }{\b\i\ul\insrsid14943660\charrsid13598016 Commander of the Republic of Fiji Military}{\b\i\ul\insrsid214529\charrsid13598016 }{\b\i\ul\insrsid14943660\charrsid13598016 Forces & Attorney-General}{\insrsid214529\charrsid13598016 }{\b\i\ul\insrsid214529\charrsid13598016 v Auditor-General}{ \b\i\insrsid11347690\charrsid13598016 }{\insrsid214529\charrsid13598016 (}{\insrsid11347690\charrsid13598016 Unreported, }{\insrsid214529\charrsid13598016 Civil Appeal No: }{\insrsid14943660\charrsid13598016 CBV 0009/}{\insrsid214529\charrsid13598016 20} {\insrsid14943660\charrsid13598016 03S, 17 September 2004}{\insrsid214529\charrsid13598016 , Fatiaki P, French and Malcolm J}{\insrsid13977205\charrsid13598016 J}{\insrsid883602\charrsid13598016 SC}{\insrsid214529\charrsid13598016 ) \par (Paclii:}{\insrsid11347690\charrsid13598016 [2004] FJSC 13, }{\insrsid214529\charrsid13598016 http://www.paclii.org/fj/cases/FJSC/2004/13.html)}{\insrsid13247359\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid214529\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066 {\insrsid13442439\charrsid13598016 (}{\insrsid4475331\charrsid13598016 c}{\insrsid13442439\charrsid13598016 ) That }{ \b\insrsid13442439\charrsid13598016 Section 2 of the}{\insrsid13442439\charrsid13598016 }{\b\i\insrsid13442439\charrsid13598016 Constitution}{\i\insrsid13442439\charrsid13598016 }{\insrsid13442439\charrsid13598016 provides}{ \insrsid4475331\charrsid13598016 \endash }{\insrsid13442439\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066 {\b\i\insrsid2043066 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2043066 {\b\i\insrsid13442439\charrsid13598016 \'93}{\i\insrsid4475331\charrsid13598016 (1) }{\i\insrsid13442439\charrsid13598016 This}{ \i\insrsid4475331\charrsid13598016 }{\i\insrsid13442439\charrsid13598016 Constitution is }{\i\ul\insrsid13442439\charrsid13598016 the supreme law}{\i\insrsid13442439\charrsid13598016 of the State.}{\i\insrsid6882187 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6882187 {\i\insrsid6882187 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2043066 {\i\insrsid4475331\charrsid13598016 (2) }{\i\ul\insrsid13442439\charrsid13598016 Any law inconsistent with this Constitution is invalid}{ \i\insrsid13442439\charrsid13598016 to the extent of the inconsistency.\'94 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2043066 {\i\insrsid4475331\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066 {\insrsid4678325\charrsid13598016 Where a law continued in force at the commencement of the 1997 Constitution, it is to be construed with such modification and qualifications as are necessary to bring them in conformity with the Constitution \endash a }{\insrsid8863236\charrsid13598016 pri}{\insrsid4678325\charrsid13598016 n}{\insrsid8863236\charrsid13598016 cip}{\insrsid4678325\charrsid13598016 le, which is said to act both prospectively and retrospectively (See }{\b\i\insrsid4678325\charrsid13598016 Qicatabua v Republic of Fiji Military Forces}{\insrsid4678325\charrsid13598016 (}{\insrsid11347690\charrsid13598016 Unreported, }{\insrsid4678325\charrsid13598016 High Court Suva, Civil No: HBM 90.2006, 22 April 2007, Singh J) (Paclli: }{ \insrsid11347690\charrsid13598016 [2007] FJHC 132, }{\insrsid4678325\charrsid13598016 http://www.paclii.org/fj/cases/FJHC/2007/132.html) (Currently awaiting reserved judgment of Court of Appeal}{\insrsid8863236\charrsid13598016 \endash Byrne, Gounder and Scutt JJ).}{\insrsid13598016 }{\insrsid4678325\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12796085 {\i\insrsid4678325\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2043066 {\insrsid4475331\charrsid13598016 (d) That }{\b\insrsid4475331\charrsid13598016 Section 167(5) of the }{ \b\i\insrsid4475331\charrsid13598016 Constitution}{\i\insrsid4475331\charrsid13598016 }{\insrsid4475331\charrsid13598016 provides \endash \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid2043066 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2043066 {\i\insrsid6882187 '}{\i\insrsid4475331\charrsid13598016 A law made by the Parliament }{\b\i\insrsid4475331\charrsid13598016 may provide} {\i\insrsid4475331\charrsid13598016 that the accounts of a specified body corporate }{\b\i\insrsid4475331\charrsid13598016 are not subject to audit by the Auditor-General}{\i\insrsid4475331\charrsid13598016 but are to be audited as prescribed in that law\'94; \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid4475331\charrsid13598016 \par }\pard\plain \s15\ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid7888485\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid7888485 (i) }{ \insrsid10185002\charrsid13598016 Since Section 55 (1) of the }{\i\insrsid10185002\charrsid13598016 Reserve Bank of Fiji Act}{\insrsid10185002\charrsid13598016 has provision for the appointment of such auditors as the Board sees fit (with the approval of the M inister), one can imply that the Auditor-General is not automatically the auditor, nor is the Reserve Bank subject to audit by him or her unless the Board }{\ul\insrsid10185002\charrsid13598016 and}{\insrsid10185002\charrsid13598016 the Minister sees fit.}{\insrsid10185002 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7888485\contextualspace {\insrsid7888485\charrsid13598016 \par }\pard \s15\ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid7888485\contextualspace {\insrsid7888485 (ii) }{\insrsid10185002\charrsid13598016 Section 55 (1) of the }{\i\insrsid10185002\charrsid13598016 Reserve Bank of Fiji Act }{\insrsid10185002\charrsid13598016 is a law as contemplated by section 167(5) of the Constitution whereas the Plaintiff says any law }{\insrsid16389657\charrsid13598016 referred}{\insrsid10185002\charrsid13598016 to in section 167(5) must expressly state that the }{\i\insrsid10185002\charrsid13598016 Reserve Bank of Fiji Act}{\insrsid10185002\charrsid13598016 shall not be subject to audit by the Auditor-General.}{\insrsid13598016 }{ \insrsid16389657\charrsid13598016 The Defendant submits that no Law of Fiji contains such express words, that it would counter to the \'93purposive\'94 approach to the interpretation of statutes and the phrase \'93subject to\'94 in section 167(5) means \'93liable\'94 citing }{\i\insrsid16389657\charrsid13598016 Black\rquote s Law Dictionary,}{\insrsid16389657\charrsid13598016 6th edn, 1990. }{\insrsid10185002\charrsid13598016 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7888485 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid10185002\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7888485 {\insrsid16389657\charrsid13598016 (e) That }{\b\insrsid16389657\charrsid13598016 Section 52(2)(b) of t}{\b\insrsid4475331\charrsid13598016 he}{\insrsid4475331\charrsid13598016 }{\b\i\insrsid16389657\charrsid13598016 Financial Management Act }{\b\insrsid16389657\charrsid13598016 2004 is consistent with \par section 167(5) of the Constitution}{\insrsid16389657\charrsid13598016 and that }{\ul\insrsid15794834\charrsid13598016 a }{\ul\insrsid16389657\charrsid13598016 sensible meaning must }{\insrsid16389657\charrsid13598016 be that if there is a law concerning the audit of the particular entity, }{\ul\insrsid16389657\charrsid13598016 then refer to it}{\insrsid7888485 (in this case }{\insrsid16389657\charrsid13598016 Section 55 of the }{\i\insrsid16389657\charrsid13598016 Reserve Bank of Fiji Act}{\insrsid16389657\charrsid13598016 ), and if ther}{\insrsid7888485 e is no law, then refer to the }{\i\insrsid16389657\charrsid13598016 Audit Act}{\insrsid16389657\charrsid13598016 and }{\i\insrsid16389657\charrsid13598016 Financial Management Act. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\i\insrsid16389657\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7888485 {\insrsid16389657\charrsid13598016 That in the }{\insrsid8598288\charrsid13598016 reasons}{\insrsid16389657\charrsid13598016 provided when the }{\insrsid8598288\charrsid13598016 Financial}{\insrsid7888485 Management Bill was tabled in }{\insrsid8598288\charrsid13598016 Parliament it was stated (See Bill 18/04) in relation to clause 52 that it}{ \insrsid15794834\charrsid13598016 :}{\insrsid15794834 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7888485 {\insrsid7888485\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid7888485 {\i\insrsid8598288\charrsid13598016 \'93provides that }{\b\i\insrsid8598288\charrsid13598016 a state entity\rquote s annual financial statements must be prepared}{\b\i\insrsid7805930\charrsid13598016 }{\b\i\insrsid8598288\charrsid13598016 under legislation applying to the entity}{\i\insrsid8598288\charrsid13598016 }{\b\i\ul\insrsid8598288\charrsid13598016 or}{ \i\insrsid8598288\charrsid13598016 (if there is no such legislation}{\i\insrsid7805930\charrsid13598016 }{\i\insrsid8598288\charrsid13598016 requiring the preparation of financial statements)}{\i\insrsid15794834\charrsid13598016 must be prepared in the manner and times required by the regulations and contain the particulars required by the regulations.}{\i\insrsid13598016 }{\i\insrsid15794834\charrsid13598016 The financial statements must be as audited under the Audit Act.\'94} {\i\insrsid16389657\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\i\insrsid16389657\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7888485\contextualspace {\insrsid15794834\charrsid13598016 (f) That the}{\b\insrsid15794834\charrsid13598016 Audit}{ \b\i\insrsid15794834\charrsid13598016 Act }{\insrsid15794834\charrsid13598016 (as amended by the }{\i\insrsid15794834\charrsid13598016 Audit (Amendment) Act}{\insrsid15794834\charrsid13598016 2006)}{\insrsid7888485 requires \tab the Auditor-General,}{ \insrsid15794834\charrsid13598016 as the Plaintiff has submitted, to a}{\insrsid7888485 udit the accounts of all state }{\insrsid15794834\charrsid13598016 entities, }{\ul\insrsid15794834\charrsid13598016 except}{\insrsid15794834\charrsid13598016 the Office of the Auditor-General and }{\ul\insrsid15794834\charrsid13598016 off-budget state entities}{\insrsid6882187 }{\insrsid15794834\charrsid13598016 that are exempted by regulations made under section 19.}{\insrsid13598016 }{\insrsid15547611 Unfortunately, no }{\insrsid15794834\charrsid13598016 regulations have been made pursuant to section 19. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016\contextualspace {\insrsid15794834\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7888485\contextualspace {\insrsid7689097\charrsid13598016 The Defendant submits, however, that it does not apply because \endash }{\insrsid7689097 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7888485\contextualspace {\insrsid7888485\charrsid13598016 \par }\pard\plain \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid802751\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13859017 (i)\tab }{ \insrsid6513955\charrsid13598016 The }{\b\i\insrsid6513955\charrsid13598016 2}{\b\i\insrsid4475331\charrsid13598016 008 Appropriation Promulgation 2007}{\b\insrsid4475331\charrsid13598016 (Promulgation 39/07) }{\insrsid4475331\charrsid13598016 made }{ \insrsid802751 by }{\insrsid7689097\charrsid13598016 \par }{\insrsid4475331\charrsid13598016 the President on 23 November 2007 does not list the Defendant as a state entity}{\insrsid7689097\charrsid13598016 ; \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid802751\contextualspace {\insrsid7888485 \par }\pard \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid802751\contextualspace {\insrsid802751 (ii)\tab }{\insrsid7689097\charrsid13598016 The }{\i\insrsid7689097\charrsid13598016 Reserve Bank of Fiji Act}{\insrsid7689097\charrsid13598016 contains a mechanism for audit; \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid802751\contextualspace {\insrsid7888485 \par }\pard \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid802751\contextualspace {\insrsid802751 (iii)\tab }{\insrsid7689097\charrsid13598016 The Reserve Bank is not a state entity to which section 6(1)(b)(i) applies;}{\insrsid7689097 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid802751\contextualspace {\insrsid7888485\charrsid13598016 \par }\pard \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid802751\contextualspace {\insrsid802751 (iv)\tab }{\insrsid7689097\charrsid13598016 Section 6(6) of the Audit Act overrides any }{ \insrsid7888485 other law only if there is no }{\insrsid7689097\charrsid13598016 express provision for audits;}{\insrsid7689097 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid802751\contextualspace {\insrsid7888485\charrsid13598016 \par }\pard \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid802751\contextualspace {\insrsid802751 (v)\tab }{\insrsid7689097\charrsid13598016 If Parliament had intended the Auditor-Ge}{\insrsid7888485 neral to audit the Reserve Bank }{\insrsid7689097\charrsid13598016 it would have amended section 55(1) of the }{\i\insrsid7689097\charrsid13598016 Reserve Bank of Fiji Act }{\insrsid7689097\charrsid13598016 t}{\insrsid7888485 o }{ \insrsid7689097\charrsid13598016 expressly include the Auditor-General;}{\insrsid7689097 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid802751\contextualspace {\insrsid7888485\charrsid13598016 \par }\pard \s15\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid802751\contextualspace {\insrsid802751 (vi)\tab }{\insrsid7689097\charrsid13598016 Section 6(6) of the }{\i\insrsid7689097\charrsid13598016 Audit Act}{\insrsid7689097\charrsid13598016 cannot repeal section 55(1) of the }{\i\insrsid7689097\charrsid13598016 Reserve Bank of Fiji Act }{\insrsid7689097\charrsid13598016 as section 167(5) of the Constitution dictates otherwise. \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid802751\contextualspace {\insrsid7689097\charrsid13598016 \par }\pard\plain \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13859017 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid7689097\charrsid13598016 (g) That }{ \insrsid4539873\charrsid13598016 the Audit-}{\insrsid7604028\charrsid13598016 General\rquote s submission that because section }{\b\insrsid7689097\charrsid13598016 55(1) of the }{\b\i\insrsid7689097\charrsid13598016 Reserve Bank of Fiji Act}{ \i\insrsid7689097\charrsid13598016 }{\insrsid7604028\charrsid13598016 does not specifically }{\insrsid7689097\charrsid13598016 provide}{\insrsid7604028\charrsid13598016 }{\insrsid7689097\charrsid13598016 that }{\ul\insrsid7689097\charrsid13598016 the Bank\rquote s}{\insrsid13859017 accounts shall not }{\insrsid7604028\charrsid13598016 be subject to audit by the Auditor-General, means that}{\insrsid15547611 they are so subject, would be }{\insrsid7604028\charrsid13598016 to nullify the entire modern understanding of statutes, in particular, that }{\b\insrsid13859017 express }{\b\insrsid7604028\charrsid13598016 words are required to create offences}{\insrsid7604028\charrsid13598016 (see }{ \b\i\insrsid7604028\charrsid13598016 Craies on Legislation}{\insrsid7604028\charrsid13598016 , 8th}{\insrsid13859017 edn, Sweet & }{\insrsid7604028\charrsid13598016 Maxwell, London, 2004, Chapter 1, pp. 34-36, and Chapter 18, pp. 555-566).}{ \insrsid4475331 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid13859017\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9633988 {\insrsid13859017\charrsid13859017 (h)}{\insrsid5594974\charrsid13859017 \tab }{\insrsid5594974\charrsid13598016 That the }{ \b\i\insrsid5594974\charrsid13598016 Reserve Bank of Fiji Act}{\i\insrsid5594974\charrsid13598016 }{\insrsid5594974\charrsid13598016 was enacted prior to the enactment of the 1997 Constitution is irrelevant.}{\insrsid13598016 }{ \insrsid5594974\charrsid13598016 The reference to written laws in section 167(5) of the Constitution, that is, \'93}{\i\insrsid5594974\charrsid13598016 A law made by the Parliament may provide that the accounts of a specified body corporate are not subject to audit by the Auditor-General but are to be audited as prescribed in that law\'94 }{\insrsid5594974\charrsid13598016 must relate both to pre and post Constitution legislation.}{\insrsid13598016 }{\insrsid5594974\charrsid13598016 It must be given a sensible and common sense construction as the Supreme Court of Fiji did in respect of section 167(3) in }{ \b\i\ul\insrsid5594974\charrsid13598016 Commander of the Republic of Fiji Military Forces & Attorney-General v Auditor-General}{\insrsid5594974\charrsid13598016 .}{\insrsid13598016 }{\insrsid5594974\charrsid13598016 Where the Constitution seeks to demarcate legislative provisions in terms of time, it expressly so provides, as in the case of Decrees}{\insrsid1980671\charrsid13598016 \endash S}{\insrsid5594974\charrsid13598016 ection 194(1)}{ \insrsid1980671\charrsid13598016 , which states:}{\insrsid5594974\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 {\insrsid6821375\charrsid13598016 \par }\pard\plain \s18\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid407072 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cf0\lang2057\langfe1033\langnp2057\insrsid1980671\charrsid13598016 \'93}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid1980671\charrsid13598016 Interpretation }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid1980671 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 {\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid9633988\charrsid13598016 \par }\pard \s18\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid407072 {\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid1980671\charrsid13598016 194.}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid1980671\charrsid13598016 -(1) In this Constitution, unless the contrary intention appears: \'85}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid1980671 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid9633988\charrsid13598016 \par }\pard\plain \ql \li1418\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid13598016 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\b\i\insrsid1980671\charrsid13598016 Decree}{ \i\insrsid1980671\charrsid13598016 means:}{\i\insrsid1980671 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 {\i\insrsid9633988\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid16269159 {\i\insrsid1980671\charrsid13598016 (a) a Decree m ade by the President before the convening of the Parliament under the Constitution of 1990; or}{\i\insrsid1980671 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16269159 {\i\insrsid9633988\charrsid13598016 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid16269159 {\i\insrsid1980671\charrsid13598016 (b) a Decree made before 5 December 1987 by the Commander and Head of the Fiji Military Government \'94}{\i\insrsid1980671 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 {\i\insrsid9633988\charrsid13598016 \par }\pard\plain \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9633988 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cf0\lang2057\langfe1033\langnp2057\insrsid4023080\charrsid13598016 (i) That the Reserve Bank\rquote s \'93Statement of Assets and Liabilities as at 30 November 2007\'94 have been published in the }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid4023080\charrsid13598016 Republic of Fiji Islands Government Gazette}{ \cf0\lang2057\langfe1033\langnp2057\insrsid4023080\charrsid13598016 on 4 April 2008.}{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid4023080\charrsid13598016 The audit of accounts for the year ended 31 December 2007 has been completed by external auditors KPMG (see paragraph 3 of Affidavit of Barry Whiteside sworn on 3 April 2008) and delivered to the relevant Minister in compliance with the }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid4023080\charrsid13598016 Reserve Bank of Fiji Act.}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid4023080\charrsid13598016 The c}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 ourse open to the }{\cf0\lang2057\langfe1033\langnp2057\insrsid7805930\charrsid13598016 P}{\cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 laintiff is as set out in section 167(6) of the Constitution for the Auditor-General \'93to review those audits and report the results of a review\'94.}{\cf0\lang2057\langfe1033\langnp2057\insrsid12071104 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 {\cf0\lang2057\langfe1033\langnp2057\insrsid9633988\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9633988 {\cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 (j) As for the 2008 accounts, the relevant Minister has written to the Governor of the Reserve Bank on 4 February 2008 stating that }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 \'93it is my }{ \b\ul\cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 preference}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 that the Board of the Reserve Bank }{ \b\ul\cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 considers appointing}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 the Auditor General to be its external auditor\'94}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 (my emphasis) (see annexure \'93BW1\'94 to Affidavit of BARRY WHITESIDE sworn on 3 April 2008).}{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid12071104\charrsid13598016 The Defendant submits it \'93raises no justiciable question in regard to the Plaintiff\rquote s role\'94 and \'93the question posed as to the future is premature\'94.}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12071104 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 {\cf0\lang2057\langfe1033\langnp2057\insrsid9633988\charrsid13598016 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid15932718\charrsid13598016 [}{\insrsid12276180\charrsid13598016 6}{ \insrsid15932718\charrsid13598016 ]\tab The matter was listed for hearing on 18 July 2008 to hear from the respective parties as to whether they wished to add anything further in relation to their submissions.}{\insrsid13598016 }{ \insrsid8020750\charrsid13598016 \par }{\insrsid15932718\charrsid13598016 \par [}{\insrsid12276180\charrsid13598016 7}{\insrsid15932718\charrsid13598016 ]\tab Counsel for each party took the opportunity to clarify t}{\insrsid8020750\charrsid13598016 heir submissions set out above.}{\insrsid13598016 }{ \insrsid8020750\charrsid13598016 Counsel for the }{\insrsid666468\charrsid13598016 Plaintiff referred the Court to the House of Representatives,}{\insrsid13598016 }{\i\insrsid666468\charrsid13598016 Report of the Sector Standing Committee on Economic Services on the Audit (Amendment Bill, 2005 (Bill No.14/2005), }{\insrsid666468\charrsid13598016 Parliament of the F iji Islands, Parliamentary Paper No. 77 of 2005, Department of Legislature, Parliament House, Suva, November/December 2005. \par \par [}{\insrsid12276180\charrsid13598016 8}{\insrsid666468\charrsid13598016 ]\tab Counsel for the Defendant}{\insrsid8020750\charrsid13598016 had filed the }{\insrsid666468\charrsid13598016 day prior to the hearing }{\insrsid8020750\charrsid13598016 \'93 a list of laws and authorities\'94 to which they referr}{\insrsid666468\charrsid13598016 ed at the hear}{\insrsid8020750\charrsid13598016 ing.}{\insrsid13598016 }{\insrsid8020750\charrsid13598016 In that list}{\insrsid16259188\charrsid13598016 , four}{ \insrsid8020750\charrsid13598016 important documents were annexed:}{\insrsid8020750 \par }{\insrsid9633988\charrsid13598016 \par {\listtext\pard\plain\s15 \lang2057\langfe1033\langnp2057\insrsid16259188\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid9633988\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid16259188\charrsid13598016 \'93}{ \insrsid8020750\charrsid13598016 Constitution (Amendment) Bill, 1997}{\insrsid16259188\charrsid13598016 \'94}{\insrsid8020750\charrsid13598016 , }{\insrsid16259188\charrsid13598016 Hansard, }{\insrsid8020750\charrsid13598016 3 July 1997, pp. 4803-4804;}{ \insrsid8020750 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988\contextualspace {\insrsid9633988\charrsid13598016 \par {\listtext\pard\plain\s15 \lang2057\langfe1033\langnp2057\insrsid16259188\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid9633988\contextualspace {\insrsid16259188\charrsid13598016 \'93}{\insrsid8020750\charrsid13598016 Banking Bill, }{ \insrsid16259188\charrsid13598016 1994\'94, Hansard, }{\insrsid8020750\charrsid13598016 1}{\insrsid16259188\charrsid13598016 5 February 1995, pp. 2437-2438 and 1}{\insrsid8020750\charrsid13598016 6 February 1995, p}{\insrsid16259188\charrsid13598016 p}{ \insrsid8020750\charrsid13598016 . 24}{\insrsid16259188\charrsid13598016 81}{\insrsid8020750\charrsid13598016 ;}{\insrsid8020750 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988\contextualspace {\insrsid9633988\charrsid13598016 \par {\listtext\pard\plain\s15 \lang2057\langfe1033\langnp2057\insrsid16259188\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid9633988\contextualspace {\insrsid16259188\charrsid13598016 \'93}{\insrsid8020750\charrsid13598016 Debate on the Audit (Amd\rquote t) Bill, 2005}{ \insrsid16259188\charrsid13598016 \'94, Hansard, 15 February 2006, pp. 2164-2}{\insrsid13511493\charrsid13598016 1}{\insrsid16259188\charrsid13598016 67;}{\insrsid8020750 \par }\pard \s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988\contextualspace {\insrsid9633988\charrsid13598016 \par {\listtext\pard\plain\s15 \lang2057\langfe1033\langnp2057\insrsid16259188\charrsid13598016 \hich\af0\dbch\af0\loch\f0 (d)\tab}}\pard \s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid9633988\contextualspace {\insrsid16259188\charrsid13598016 \'93 Comparative table of extracts relating to sundry statutory bodies concerning the auditing of accounts in the laws of Fiji\'94, prepared by Counsel for the Defendant, showing some 35 Acts for other bodies whereby some are specifically required to be audited by the Auditor-General whilst others are not. \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid8020750\charrsid13598016 \par }{\insrsid15932718\charrsid13598016 [}{\insrsid12276180\charrsid13598016 9}{\insrsid15932718\charrsid13598016 ]\tab The matter was then adjourned }{\insrsid7805930\charrsid13598016 and}{\insrsid15932718\charrsid13598016 the parties advised that judgment would be on notice. \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13598016 {\b\ul\insrsid8020750\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16656704 {\b\insrsid8020750\charrsid7035053 THE LAW \par }{\b\ul\insrsid9633988\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid3743533\charrsid13598016 [1}{\insrsid12276180\charrsid13598016 0}{\insrsid3743533\charrsid13598016 ]}{ \insrsid1117446\charrsid13598016 \tab }{\insrsid1596508\charrsid13598016 In }{\b\i\ul\insrsid1596508\charrsid13598016 Commander of the Republic of Fiji Military Forces & Attorney-General}{\insrsid9633988 }{\b\i\ul\insrsid1596508\charrsid13598016 v Auditor-General}{\b\i\insrsid13598016 }{\insrsid1596508\charrsid13598016 (}{\insrsid11347690\charrsid13598016 Unreported, }{\insrsid1596508\charrsid13598016 Civil Appeal N}{\insrsid16656704 o: ABU0002 of 2003S, 26 August }{ \insrsid1596508\charrsid13598016 2003, Eichelbaum, Tompkins and Penlington JJA) (Paclii: }{\insrsid11347690\charrsid13598016 [2003] FJCA 74}{\insrsid407084\charrsid13598016 , http}{\insrsid1596508\charrsid13598016 ://www.paclii.org/fj/cases/FJCA/2003/74.html), th}{\insrsid16656704 e Court of Appeal held }{\insrsid1596508\charrsid13598016 (amongst other matters) that:}{\insrsid1596508 \par }{\insrsid9633988\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9633988 {\i\insrsid1596508\charrsid13598016 \'931. Section 167(1) of the Constitution \'85 sets out minimum requirements}{ \i\insrsid7805930\charrsid13598016 }{\i\insrsid1596508\charrsid13598016 for the Auditor-General.}{\i\insrsid1596508 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9633988 {\i\insrsid9633988\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9633988 {\i\insrsid1596508\charrsid13598016 2. By virtue of section 167(3) of the Constitution, Parl iament is authorised to give the Auditor-General further powers and functions.\'94}{\i\insrsid1596508 \par }\pard \ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9633988 {\i\insrsid9633988\charrsid13598016 \par }\pard\plain \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7035053 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cf0\lang2057\langfe1033\langnp2057\insrsid1596508\charrsid13598016 Th}{ \cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 e}{\cf0\lang2057\langfe1033\langnp2057\insrsid1596508\charrsid13598016 Court of Appeal confirmed the decision of Byrne J in the High Court }{ \cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 whereby he }{\cf0\lang2057\langfe1033\langnp2057\insrsid1596508\charrsid13598016 had found in favour of the Auditor-General }{ \cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 such that the funds involved \'93were \lquote public moneys\rquote under an extended definition of that term in the }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 Audit Act}{\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 \'85 and that as a result the Auditor-General was required to audit the funds\'94.}{ \cf0\lang2057\langfe1033\langnp2057\insrsid3222269 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9642816 {\cf0\lang2057\langfe1033\langnp2057\insrsid9642816\charrsid13598016 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid8481146\charrsid13598016 [}{\insrsid3222269\charrsid13598016 1}{ \insrsid12276180\charrsid13598016 1}{\insrsid3222269\charrsid13598016 ]\tab }{\insrsid8481146\charrsid13598016 T}{\insrsid3222269\charrsid13598016 he Supreme Court }{\insrsid8481146\charrsid13598016 s}{\insrsid3222269\charrsid13598016 aid}{ \insrsid8481146\charrsid13598016 on appeal (see }{\b\i\ul\insrsid8481146\charrsid13598016 Commander of the Republic of Fiji Military Forces & Attorney-General v Auditor-General}{\b\i\insrsid8481146\charrsid13598016 }{\insrsid8481146\charrsid13598016 [2004] FJSC 13 (supra) }{\insrsid3222269\charrsid13598016 at }{\insrsid8481146\charrsid13598016 \tab }{\insrsid3222269\charrsid13598016 paragraph 3}{\insrsid8481146\charrsid13598016 0}{\insrsid3222269\charrsid13598016 \'94:}{\insrsid1596508 \par }{\insrsid9642816\charrsid13598016 \par }\pard\plain \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9642816 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 \'93In our opinion, however, the answer to the Commander's argument is to be found in s.167(3) of the Constitution which, as has been seen, provides that Parliament may make further provision in relation to the office of the Auditor-General and may confer further functions and powers on the Auditor-General. The Court of Appeal correctly concluded that giving s.167(3)}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 a sensible and common sense construction, it clearly authorised Parliament to extend the powers and functions of the Auditor-General beyond those prescribed in s.167(1). }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 It follows that Parliament was entitled by the Constitution to extend the powers and functions of the Auditor-General to the moneys described}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 \'85 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 in the}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 Audit Act}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 . It follows that the relevant provision was }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 not}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 repugnant to or }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 ultra vires}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid3222269\charrsid13598016 the Constitution.\'94 \par }\pard \s18\ql \fi-1418\li1418\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1418\itap0\pararsid13598016 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid3042575\charrsid13598016 \par }\pard \s18\ql \fi11\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9642816 {\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 [1}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 2}{\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 ]\tab Interestingly, Counsel for }{\cf0\lang2057\langfe1033\langnp2057\insrsid13242317\charrsid13598016 the }{ \cf0\lang2057\langfe1033\langnp2057\insrsid666468\charrsid13598016 Auditor-General }{\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 in those previous proceedings, }{\cf0\lang2057\langfe1033\langnp2057\insrsid7805930\charrsid13598016 wa}{\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 s also Counsel for the Auditor-General in th}{\cf0\lang2057\langfe1033\langnp2057\insrsid14682816\charrsid13598016 e present}{ \cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 matter}{\cf0\lang2057\langfe1033\langnp2057\insrsid14682816\charrsid13598016 before me}{\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 .}{ \cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid666468\charrsid13598016 Thus, n}{\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 ot only would he be well aware of th}{ \cf0\lang2057\langfe1033\langnp2057\insrsid666468\charrsid13598016 os}{\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 e judgments, but}{\cf0\lang2057\langfe1033\langnp2057\insrsid666468\charrsid13598016 also }{ \cf0\lang2057\langfe1033\langnp2057\insrsid7805930\charrsid13598016 of }{\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 the fact that Parliament is entitled \'93}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid8481146\charrsid13598016 to extend the powers and functions of the Auditor-General\'93.}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid5117150\charrsid13598016 The question for}{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid14682816\charrsid13598016 this Court, however, is what of}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid5117150\charrsid13598016 the situation when prior provision has already been made for such external auditing}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid10293170\charrsid13598016 in previous legislation?}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid10293170\charrsid13598016 Is it a case of the prior legislation prevailing due to section 167(5) of the Constitution which states that \'93}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid10293170\charrsid13598016 A law made by the Parliament }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid10293170\charrsid13598016 may provide}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid10293170\charrsid13598016 that the accounts of a specified body corporate }{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid10293170\charrsid13598016 are not subject to audit by the Auditor-General}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid10293170\charrsid13598016 but are to be audited as prescribed in that law\'94?}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid10293170 \par }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid9642816\charrsid13598016 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 [1}{\cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 3}{\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 ]\tab On 3 July 1997, Hansard records } {\cf0\lang2057\langfe1033\langnp2057\insrsid5844274\charrsid13598016 at page 4804-4804 }{\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 th}{\cf0\lang2057\langfe1033\langnp2057\insrsid13511493\charrsid13598016 e parliamentary debate } {\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 in relation to the \'93Functions of Auditor-General\'94 }{\cf0\lang2057\langfe1033\langnp2057\insrsid13511493\charrsid13598016 (as per what was meant by the then Clause 166 of the Constitution, later section 167), }{\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 and that the Hon. K.L. MATATOLU said:}{\cf0\lang2057\langfe1033\langnp2057\insrsid14483474 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9642816 {\cf0\lang2057\langfe1033\langnp2057\insrsid9642816\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9642816 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 \'93Mr. Speaker, I am not certain about sub-clauses (5), (6) , (7) and (8).}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid9642816 When }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 you look at sub-clause (5) it states: \par }\pard\plain \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9642816\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\i\insrsid14483474\charrsid13598016 \'93 A law made by the Parliament may provide that the accounts of a specified body corporate are not subject to audit by the }{\i\insrsid9642816 Auditor-}{\i\insrsid14483474\charrsid13598016 General but}{\i\insrsid4746622\charrsid13598016 \'85}{ \i\insrsid14483474\charrsid13598016 \'94 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016\contextualspace {\i\insrsid4746622\charrsid13598016 \par }\pard\plain \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9642816 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 Does this mean that the Auditor-General will also inspect the audits carried}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6821375\charrsid13598016 out by private }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 accounting firms of corporate bodies?}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 Is this the way to} {\i\cf0\lang2057\langfe1033\langnp2057\insrsid6821375\charrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 facilitate the present accounts of corporate bodies which are not being presented to Parliament?}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 Is this the way that the Auditor-General will have}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6821375\charrsid13598016 }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 to inspect that so that it can be presented to Parliament }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 or is it giving the}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid6821375\charrsid13598016 }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 Auditor-General an additional power to have a look at the accounts of the corporate bodies that have already been audited by private accounting firms}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 . Sir, I need clarification for that.\'94 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 14}{\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 ]\tab The }{\cf0\lang2057\langfe1033\langnp2057\insrsid13637252\charrsid13598016 Prime Minister }{ \cf0\lang2057\langfe1033\langnp2057\insrsid5844274\charrsid13598016 of the day }{\cf0\lang2057\langfe1033\langnp2057\insrsid13637252\charrsid13598016 replied: \par \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2967336 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid13637252\charrsid13598016 \'93 \'85. The honourable Member is right.}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13637252\charrsid13598016 There are}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 certain corporate bodies }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid13637252\charrsid13598016 that may give their accounts for auditing by private firms }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 in which case }{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13637252\charrsid13598016 when those audited reports are submitted, this clause empowers the Auditor-General to review that report and it also further empowers him to get those reports audited by private firms and tabled in the two Houses}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid13637252\charrsid13598016 .\'94 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid4746622\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\cf0\lang2057\langfe1033\langnp2057\insrsid14483474\charrsid13598016 S}{ \cf0\lang2057\langfe1033\langnp2057\insrsid5844274\charrsid13598016 oon afterwards, the question was put and the clause \'93as amended agreed to\'94.}{\cf0\lang2057\langfe1033\langnp2057\insrsid13511493 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\cf0\lang2057\langfe1033\langnp2057\insrsid1975707\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid5844274\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 15}{\cf0\lang2057\langfe1033\langnp2057\insrsid5844274\charrsid13598016 ]\tab }{\cf0\lang2057\langfe1033\langnp2057\insrsid13511493\charrsid13598016 Nine years later, o}{ \cf0\lang2057\langfe1033\langnp2057\insrsid5844274\charrsid13598016 n }{\cf0\lang2057\langfe1033\langnp2057\insrsid13511493\charrsid13598016 15 February 2006, Hansard records at pages 2164-2167, that during \'93Debate on the Audit (Amd\rquote t) Bill, 2005\'94, it was explained }{\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 to the House }{\cf0\lang2057\langfe1033\langnp2057\insrsid13511493\charrsid13598016 by }{ \cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 the HON. RATU J.Y. KUBUABOLA as follows:}{\cf0\lang2057\langfe1033\langnp2057\insrsid10291986 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2967336 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 \'93This Bill \'85 is a consequence of the amendments or the enactment of the\tab Financial Management Act, which came into force in 2004 \'85That particular\tab legislation was aimed at \'85 the need for more accountability and reporting}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6821375\charrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 on the whole of Government operations.}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 For that reason, there was a need to extend the powers of audit by the Auditor-General and hence this Bill \'85}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 Discussion then moved to the R}{ \cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 eserve B}{\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 ank of Fiji}{\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 (RBF):}{ \cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid407084 {\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid407084 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 \'93Let me mention their provisions in the Cons}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 titution, especially section }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 167(5) which says, and I quote: \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid407084 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid407084 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid12937456\charrsid13598016 \lquote }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 A law made by the Parliament may provide that the accounts of a specified body corporate are not subject to audit by the Auditor-General but are to be audited as prescribed in that law.}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid12937456\charrsid13598016 \rquote }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid10291986\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid407084 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid407084 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 In some instances like the RBF and some other b odies, those are prescribed in their own legislation that the auditing done}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6821375\charrsid13598016 outside the Auditor-General\rquote s }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 Office.}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 However, the powers are now vested also with the Auditor-General in accordance with section 167(6), which says, and I quote: \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid407084 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid407084 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid12937456\charrsid13598016 \lquote }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 If the law so provides, it must also e}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 mpower the Auditor-General to }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 review those audits and report the results of a review.}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid12937456\charrsid13598016 \rquote }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6707192\charrsid13598016 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 {\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 So whilst these are audited outside of the }{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 Auditor-General\rquote s Office, the }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 Auditor-General is required to review such audits \'85 \par }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 \par We have discussed it at length with the Aud}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 itor-General and it was agreed }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 that the Minister for Finance and National Pl}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 anning has the powers, under }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 section 19.}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 The regulations should then spell }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 out the types of information }{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 that will be required out of the various auditors that will be undertaking the audits of these entities to satisfy that req}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 uirement of review under the }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 Constitution.\'94 \par }\pard \s18\ql \fi11\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 16}{\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 ]\tab Unfortunately, between February and December 20}{ \cf0\lang2057\langfe1033\langnp2057\insrsid7805930\charrsid13598016 0}{\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 6, the then Minister for Finance and National Planning never issued regulations pursuant to s.19 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid1404258\charrsid13598016 and then }{\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 the events of 5 December 2006}{\cf0\lang2057\langfe1033\langnp2057\insrsid1404258\charrsid13598016 occurred}{\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 .}{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 Thus, as matters presently stand, }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid1404258\charrsid13598016 no }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 regulations have come into force.}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 So what is the Auditor-General}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid1404258\charrsid13598016 as well as the }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid12342196\charrsid13598016 Governor of Reserve Bank and their Board required }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 to}{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid7805930\charrsid13598016 }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 do}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid1404258\charrsid13598016 in the time being}{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 ?}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid12010157 \par }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid1975707\charrsid13598016 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 [}{\cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 17}{\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 ]\tab }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid12342196\charrsid13598016 The answer would seem to be to apply their common sense (as the Reserve Bank has been so doing) guided by the above excerpt from Hansard.}{ \cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid12342196\charrsid13598016 As Counsel for the Defendant noted in }{\cf0\lang2057\langfe1033\langnp2057\insrsid17662\charrsid13598016 oral submissions, in relation to the interpretation of modern statutes, it is entirely appropriate }{\cf0\lang2057\langfe1033\langnp2057\insrsid461537\charrsid13598016 these days }{\cf0\lang2057\langfe1033\langnp2057\insrsid17662\charrsid13598016 for Courts to look at the observations made at the t}{\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 ime of the party moving Bill.}{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid14838275\charrsid13598016 Despite }{\cf0\lang2057\langfe1033\langnp2057\insrsid14113050\charrsid13598016 (what I took down from his oral submissions) as Counsel }{ \cf0\lang2057\langfe1033\langnp2057\insrsid12469092\charrsid13598016 citing}{\cf0\lang2057\langfe1033\langnp2057\insrsid14113050\charrsid13598016 in support}{\cf0\lang2057\langfe1033\langnp2057\insrsid12469092\charrsid13598016 }{ \b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid17662\charrsid13598016 Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg AG }{\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 [1975] }{ \cf0\lang2057\langfe1033\langnp2057\insrsid17662\charrsid13598016 1 All ER 810}{\cf0\lang2057\langfe1033\langnp2057\insrsid14838275\charrsid13598016 )}{\cf0\lang2057\langfe1033\langnp2057\insrsid12469092\charrsid13598016 which has been referred to}{ \cf0\lang2057\langfe1033\langnp2057\insrsid7805930\charrsid13598016 recently}{\cf0\lang2057\langfe1033\langnp2057\insrsid12469092\charrsid13598016 by}{\cf0\lang2057\langfe1033\langnp2057\insrsid7805930\charrsid13598016 Justice Keith}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12469092\charrsid13598016 Mason as the case whereby \'93the Hansard exclusionary rule had been restated emphatically by the House of Lords in 1975\'94, }{ \cf0\lang2057\langfe1033\langnp2057\insrsid2776229\charrsid13598016 Counsel\rquote s }{\cf0\lang2057\langfe1033\langnp2057\insrsid12469092\charrsid13598016 point}{\cf0\lang2057\langfe1033\langnp2057\insrsid12940851\charrsid13598016 is correct}{ \cf0\lang2057\langfe1033\langnp2057\insrsid2776229\charrsid13598016 ,}{\cf0\lang2057\langfe1033\langnp2057\insrsid12940851\charrsid13598016 as the House of lords affirmed in}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid12940851\charrsid13598016 }{ \b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid12940851\charrsid13598016 Pepper (Inspector of Taxes) v Hart}{\cf0\lang2057\langfe1033\langnp2057\insrsid11693703\charrsid13598016 [1993] 1 AC 593}{ \cf0\lang2057\langfe1033\langnp2057\insrsid461537\charrsid13598016 and this in my view, is the importance of the present case to be decided before me}{\cf0\lang2057\langfe1033\langnp2057\insrsid12940851\charrsid13598016 .}{ \cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid1404258\charrsid13598016 (See Justice Keith Mason, \lquote LEGISLATORS\rquote INTENT: How judges discern it and what they do if they find it\rquote , speech given to the IALS, 2 November 2006, Supreme Court of NSW Website:}{\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 \par }\pard \s18\ql \fi11\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\field\flddirty{\*\fldinst {\insrsid1975707 HYPERLINK "}{\cf0\lang2057\langfe1033\langnp2057\insrsid1975707\charrsid13598016 http://www.lawlink.nsw.gov.au/lawlink/Supreme_Court/ll_sc.nsf/pages/SCO_mason021106}{\insrsid1975707 " }{\insrsid12070614 {\*\datafield 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\linex0\headery708\footery708\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid15861098\sftnbj {\cf0\lang2057\langfe1033\langnp2057\insrsid1404258\charrsid13598016 )}{\cf0\lang2057\langfe1033\langnp2057\insrsid1404258 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid1975707\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12796085 {\cf0\lang2057\langfe1033\langnp2057\insrsid461537\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 18}{\cf0\lang2057\langfe1033\langnp2057\insrsid461537\charrsid13598016 ]\tab }{\cf0\lang2057\langfe1033\langnp2057\insrsid4265120\charrsid13598016 The present case }{ \cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 also }{\cf0\lang2057\langfe1033\langnp2057\insrsid4265120\charrsid13598016 highlights again the need not only for the }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid4265120\charrsid13598016 Fiji law Reports}{\cf0\lang2057\langfe1033\langnp2057\insrsid4265120\charrsid13598016 to be kept up to date (sa dly, at present, they are some eight years behind, the most recent being for the year 2000), but also for additional volumes to be added to some years }{\cf0\lang2057\langfe1033\langnp2057\insrsid11154380\charrsid13598016 such that }{ \cf0\lang2057\langfe1033\langnp2057\insrsid4265120\charrsid13598016 important cases}{\cf0\lang2057\langfe1033\langnp2057\insrsid11154380\charrsid13598016 ,}{\cf0\lang2057\langfe1033\langnp2057\insrsid4265120\charrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid11154380\charrsid13598016 which were}{\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid4265120\charrsid13598016 unreported }{ \cf0\lang2057\langfe1033\langnp2057\insrsid11154380\charrsid13598016 initially, can}{\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 now}{\cf0\lang2057\langfe1033\langnp2057\insrsid11154380\charrsid13598016 be published.}{ \cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid11154380\charrsid13598016 Bull }{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 v Commissioner of Inland Revenue }{ \b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 (Majority Judgment)}{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 (}{ \cf0\lang2057\langfe1033\langnp2057\insrsid5982209\charrsid13598016 Unreported, }{\cf0\lang2057\langfe1033\langnp2057\insrsid8991207\charrsid13598016 Supreme Court of Fiji, Civil Action Nos. }{ \cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 CBV0005 and CBV0006 of 1998S, 10 March 1999, Lord Cooke of Thorndon and Sir Anthony Mason JSC) (Paclii: }{\cf0\lang2057\langfe1033\langnp2057\insrsid11693703\charrsid13598016 [1999] FJSC 5, }{\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 http://www.paclii.org/fj/cases/FJSC/1999/5.html}{\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 ),}{ \cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid5982209\charrsid13598016 is a case in point}{\cf0\lang2057\langfe1033\langnp2057\insrsid15742026\charrsid13598016 . \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12796085 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid12469092\charrsid13598016 [}{\insrsid12276180\charrsid13598016 19}{ \insrsid12469092\charrsid13598016 ]\tab }{\b\i\ul\insrsid11144900\charrsid13598016 Bull}{\insrsid11144900\charrsid13598016 was a taxation case decided in the immediate y}{\insrsid1975707 ears following the judgment of }{\insrsid11144900\charrsid13598016 the House of Lords in}{\b\i\insrsid11144900\charrsid13598016 }{\b\i\ul\insrsid11144900\charrsid13598016 Pepper}{\b\i\ul\insrsid16477807\charrsid13598016 }{\insrsid16477807\charrsid13598016 (supra)}{\insrsid5982209\charrsid13598016 .}{\insrsid13598016 } {\insrsid5982209\charrsid13598016 A}{\insrsid16477807\charrsid13598016 majority of the Law Lords }{\insrsid5982209\charrsid13598016 in }{\b\i\ul\insrsid5982209\charrsid13598016 Pepper}{\insrsid1975707 }{\insrsid16477807\charrsid13598016 concurred with the leading judgment of Lord Browne-Wilkinson who, on the issue as to \'93should the rule prohibiting references to Par}{\insrsid5982209\charrsid13598016 liamentary material be relaxed\'94}{\insrsid1975707 ,}{\insrsid23271\charrsid13598016 (see }{\b\i\ul\insrsid23271\charrsid13598016 Pepper}{\insrsid23271\charrsid13598016 [1993] 1 AC 593 at 640}{\insrsid5325449\charrsid13598016 ; }{\insrsid23271\charrsid13598016 and}{\insrsid5325449\charrsid13598016 }{\insrsid5982209\charrsid13598016 Bailii: }{\insrsid23271\charrsid13598016 [1992] UKHL 3, 26 November 1992}{\insrsid6904892\charrsid13598016 , }{\insrsid23271\charrsid13598016 http://www.bailii.org/uk/cases/UKHL/1992/3.html}{\insrsid14696923\charrsid13598016 , at page 41}{ \insrsid23271\charrsid13598016 )}{\insrsid5982209\charrsid13598016 concluded \tab that:}{\insrsid23271 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\insrsid1975707\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1975707 {\i\insrsid23271\charrsid13598016 \'93}{\i\insrsid5982209\charrsid13598016 \'85 }{\i\insrsid23271\charrsid13598016 subject to any question of}{\i\insrsid13127040\charrsid13598016 }{\i\insrsid5982209\charrsid13598016 Parliamentary privilege \'85 }{\b\i\insrsid23271\charrsid13598016 the exclusionary rule should be}{\b\i\insrsid13127040\charrsid13598016 }{ \b\i\insrsid23271\charrsid13598016 relaxed so as to permit reference to Parliamentary materials}{\b\i\insrsid407084 }{\i\insrsid23271\charrsid13598016 where }{\b\i\insrsid23271\charrsid13598016 (a) Legislation is ambiguous or obscure}{ \i\insrsid23271\charrsid13598016 , or leads to an}{\i\insrsid407084 }{\i\insrsid23271\charrsid13598016 absurdity; }{\b\i\insrsid23271\charrsid13598016 (b) The material relied upon consists of}{\i\insrsid23271\charrsid13598016 one or more}{ \i\insrsid407084 }{\i\insrsid23271\charrsid13598016 statements by a Minister or other promoter of the}{\i\insrsid8669953 }{\i\insrsid23271\charrsid13598016 Bill}{\i\insrsid13127040\charrsid13598016 }{\i\insrsid23271\charrsid13598016 together if necessary with such othe}{\i\insrsid8669953 r }{\i\insrsid23271\charrsid13598016 Parliamentary material }{\b\i\insrsid23271\charrsid13598016 as is necessary to understand}{\b\i\insrsid8669953 }{\b\i\insrsid23271\charrsid13598016 such statements and their effect; (c) The statements relied upon are }{\b\i\insrsid8669953\charrsid13598016 clear}{\i\insrsid8669953\charrsid13598016 Further}{\i\insrsid23271\charrsid13598016 than this, I would not at present go.\'94 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid15742026\charrsid13598016 \par }{\insrsid5325449\charrsid13598016 [2}{\insrsid12276180\charrsid13598016 0}{\insrsid5325449\charrsid13598016 ]\tab In }{\b\i\ul\insrsid5325449\charrsid13598016 Bull,}{\insrsid5325449\charrsid13598016 the majority judgment of the Court of Appeal of Fiji (see }{\b\i\insrsid5325449\charrsid13598016 Bull v Com}{\b\i\insrsid1405297\charrsid13598016 missioner of Inland Revenue}{\insrsid1405297\charrsid13598016 }{\insrsid5325449\charrsid13598016 (}{ \insrsid1405297\charrsid13598016 Unreported, Court of Appeal of Fiji, Civil Action Nos. ABU0017 of 1997S and ABU0018 of}{\insrsid13598016 }{\insrsid1405297\charrsid13598016 1997S, }{\insrsid5325449\charrsid13598016 15 May 1998}{ \insrsid1405297\charrsid13598016 , }{\insrsid5325449\charrsid13598016 Tikaram P and Thompson JA) (Paclii: http://www.paclii.org/fj/cases/FJCA/1998/21.html}{\insrsid5982209\charrsid13598016 , }{\insrsid5325449\charrsid13598016 pages 9-10)}{\insrsid1975707 }{\insrsid5982209\charrsid13598016 applied the reasoning from }{\b\i\ul\insrsid5982209\charrsid13598016 Pepper}{\insrsid5982209\charrsid13598016 as follows}{\insrsid5325449\charrsid13598016 : \par }{\insrsid5512912\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2967336 {\insrsid6904892\charrsid13598016 \'93}{\i\insrsid6904892\charrsid13598016 Although in Fiji there is no statutory authorit}{ \i\insrsid1975707 y for referring to any sources }{\i\insrsid6904892\charrsid13598016 external to the legislation itself in order to construe it, }{\b\i\insrsid6904892\charrsid13598016 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 }{\b\i\ul\insrsid6904892\charrsid13598016 Pepper v. Hart}{ \b\i\insrsid6904892\charrsid13598016 [1993] AC 593.}{\i\insrsid6904892\charrsid13598016 That is to say }{\b\i\insrsid6904892\charrsid13598016 we consider it a proper development of the common law}{\i\insrsid6904892\charrsid13598016 that, }{ \i\ul\insrsid6904892\charrsid13598016 where the legislation is ambiguous or obscure or where to give it its natural me aning will lead to absurdity, the courts in Fiji should be able to take into account for the purpose of construing that legislation statements by the Minister or other promoter of the Bill}{\i\insrsid6904892\charrsid13598016 , provided that those statements are clear.\'94}{\insrsid6904892\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid6904892\charrsid13598016 \par [2}{\insrsid12276180\charrsid13598016 1}{\insrsid6904892\charrsid13598016 ]\tab This reasoning was developed further}{\insrsid5982209\charrsid13598016 }{\insrsid6904892\charrsid13598016 by t}{\insrsid5325449\charrsid13598016 he majority judgment }{ \insrsid5982209\charrsid13598016 of }{\insrsid5325449\charrsid13598016 the Supreme Court of Fiji }{\insrsid5982209\charrsid13598016 also in }{\b\i\ul\insrsid5982209\charrsid13598016 Bull}{\b\i\insrsid5982209\charrsid13598016 }{ \insrsid6904892\charrsid13598016 (}{\insrsid5325449\charrsid13598016 Lord Cooke of Thorndon}{\insrsid13598016 }{\insrsid6904892\charrsid13598016 an}{\insrsid5325449\charrsid13598016 d Sir Anthony Mason JSC}{\insrsid6904892\charrsid13598016 )}{ \insrsid5325449\charrsid13598016 , }{\insrsid6904892\charrsid13598016 when they said}{\insrsid9056308\charrsid13598016 (see }{\b\i\ul\insrsid9056308\charrsid13598016 Bull}{\b\i\ul\insrsid8991207\charrsid13598016 (Majority Judgment)}{ \insrsid9056308\charrsid13598016 (supra)}{\insrsid8991207\charrsid13598016 , Paclii at pages 6-7)}{\insrsid5325449\charrsid13598016 : \par }{\insrsid5512912\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1975707 {\i\insrsid5325449\charrsid13598016 \'93}{\b\i\insrsid11144900\charrsid13598016 Use of History}{\b\i\insrsid11144900 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\i\insrsid1975707\charrsid13598016 \par }\pard\plain \s17\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid2967336 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 There was a submission made during the course of argument that the Court should not have regard to extrinsic materials.}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 It is, of course, right to say that the }{\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 courts resort to extrinsic materials in order to interpret statutes only in cases of ambiguity}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 (}{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 Re Bolton; Ex parte Beane}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 (1987)}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6904892\charrsid13598016 162 CLR 514)}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 .}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 If the text is clear, the text must prevail.}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 If, however, the text is ambiguous or admits of more than possible interpretation}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6904892\charrsid13598016 \'85}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 it is now widely accepted in many common law j urisdictions that recourse by the courts to legislative history and extrinsic materials is a legitimate aid to interpretation}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid5982209\charrsid13598016 .}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 For present purposes it is sufficient to refer to the decision of the House of Lords in }{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 Pepper v. Hart}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 [1993] AC 593 }{\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 where the rule}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 excluding reference to Parliamentary materials as an aid to statutory construction }{\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 was relaxed}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 so as to permit such reference when-}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900 \par }\pard \s17\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707\charrsid13598016 \par }\pard \s17\ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid1975707 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 (1) the legislation is ambiguous or obscure or leads to absurdity,}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900 \par }\pard \s17\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707 \par }\pard \s17\ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid1975707 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 (2) the material relied upon consists of statemen ts by a Minister or other promoter of a Bill together with such other Parliamentary material as is necessary to understand such statements, and}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900 \par }\pard \s17\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1975707 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid1975707\charrsid13598016 \par }\pard \s17\ql \li2160\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid3747559 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 (3) the statements are clear.}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 In our view, the extrinsic materials to which reference can be made as an aid to statutory construction are not limited to Parliamentary materials}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 . In the past, at least for the purpose of identifying the "mischief" sought to be remedied by legislation, resort has been made to the reports of committees of experts or other persons on which legislation has been based.}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 We see no reason why reports of that kind cannot be used as an aid to statutory construction, without being confined in their use to the identification of the mischief aimed at.}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 Indeed, we consider that it would be unwise to limit the extrinsic materials to which a court can legitimately have regard, so long as the pre-conditions of ambiguity and clarity are observed and the materials are of such a kind that they do throw significant light on the statutory intention.}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid6904892\charrsid13598016 \'94}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13043246\charrsid3747559 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid13043246\charrsid13598016 \par [2}{\insrsid12276180\charrsid13598016 2}{\insrsid13043246\charrsid13598016 ]\tab As noted above, the issue was discussed in a more recent speech }{\insrsid2046530\charrsid13598016 \lquote LEGISLATORS\rquote INTENT: How judges discern it and what they do if they find it\rquote , }{\insrsid3747559 given by Justice }{\insrsid13043246\charrsid13598016 Keith Mason (who, at the time, was both as a non-resident judge of the Supreme \tab Court of the Fiji Islands a }{\insrsid2242713\charrsid13598016 s well as}{\insrsid13043246\charrsid13598016 President of the Supreme Court of New South }{\insrsid3747559 W}{\insrsid13043246\charrsid13598016 ales) when }{\insrsid2242713\charrsid13598016 he}{ \insrsid13457548\charrsid13598016 explained }{\insrsid2046530\charrsid13598016 at page 4}{\insrsid13457548\charrsid13598016 the development of Courts referring to Hansard:}{\insrsid13043246\charrsid13598016 \par }{\i\insrsid16269534\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7078305 {\i\insrsid16269534\charrsid13598016 \'93}{\b\i\ul\insrsid16269534\charrsid13598016 Pepper}{\i\insrsid16269534\charrsid13598016 was a hard case in which the Revenue propounded an interpretation of a taxing statute that flew in the teeth of assurances, illustrated by examples, repeatedly given by the Financial Secretary to the Treasury when promoting the legislation through the Co mmons.}{\i\insrsid13598016 }{\b\i\insrsid16269534\charrsid13598016 Yet, if ever there were an idea whose hour had come by 1992, it was the legitimacy of referring to Hansard for at least some purposes in construing legislation}{ \i\insrsid16269534\charrsid13598016 . The law was already moving away from the \'93austere judicial literalism\'94 (of Lord Simonds (See The Right Hon Sir Nicholas Lyell QC MP \'93Pepper v Hart: The Government Perspective\'94 , (1994) 15 Statute Law Review 1-13). The notion of a purposive construction was emerging, }{\i\ul\insrsid16269534\charrsid13598016 pushing the boundaries of the ancient mischief rule stemming from }{\b\i\ul\insrsid16269534\charrsid13598016 Heydon\rquote s Case }{\i\ul\insrsid16269534\charrsid13598016 (}{\i\insrsid16269534\charrsid13598016 1584) 3 Co Rep 7a; 76 ER 637 at 638 (See generally }{\b\i\ul\insrsid16269534\charrsid13598016 Pepper}{\i\insrsid16269534\charrsid13598016 at 617 per Lord Griffiths).}{ \i\insrsid13598016 }{\i\insrsid16269534\charrsid13598016 Access to travaux preparatoires had become the acceptable method for construing international treaties and the growing body of municipal legislation giving them effect.}{\i\insrsid13598016 }{ \i\insrsid16269534\charrsid13598016 Some judges were troubled (in the way their predecessors were not) by the discordance between a rule banning consideration of this material for any purpose and their own practice of taking the odd peek at Hansard for assistance }{ \i\insrsid13457548\charrsid13598016 (See }{\b\i\ul\insrsid13457548\charrsid13598016 Pepper}{\i\insrsid13457548\charrsid13598016 at 618) \'85}{\i\insrsid13598016 }{\i\insrsid16269534\charrsid13598016 And, by 1992 the House of Lords had declared itself able to revisit its earlier de}{\i\insrsid9441541\charrsid13598016 cisions, thereby reflecting the }{\i\insrsid16269534\charrsid13598016 postmodern u}{\i\insrsid7078305 ncertainties of our current age \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7078305 {\i\insrsid7078305 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7078305 {\i\insrsid16269534\charrsid13598016 As acknowledged in Pepper, there were already decisions (some of them predating confirmatory legislati on) in Australia and New Zealand that gave effect to principles similar to those that were to be adopted by the Law Lords. The exclusionary rule has also been abandoned in Canada}{\i\insrsid13457548\charrsid13598016 (See Sullivan, R and Driedger, E,}{ \i\insrsid13598016 }{\b\i\insrsid13457548\charrsid13598016 Sullivan and Driedger on the Construction of Statutes}{\i\insrsid13457548\charrsid13598016 , 4th edn, Butterworths, Markham, Ont. 2002 at 485ff), }{\i\insrsid16269534\charrsid13598016 India}{ \i\insrsid13457548\charrsid13598016 (}{\b\i\ul\insrsid13457548\charrsid13598016 KP Varghese v Income Tax Officer}{\i\insrsid13457548\charrsid13598016 AIR 1981 SC 1922) and Singapore (}{\b\i\ul\insrsid13457548\charrsid13598016 Tan Boon Yang v Comptroller of Income Tax}{\i\insrsid13457548\charrsid13598016 [1993] 2 SLR 48; see also }{\b\i\ul\insrsid13457548\charrsid13598016 The \'93Seaway\'94}{\i\insrsid13457548\charrsid13598016 [2005] 1 SLR 435), }{ \i\insrsid16269534\charrsid13598016 some of the cases in those jurisdictions having preceded }{\b\i\ul\insrsid16269534\charrsid13598016 Pepper}{\i\insrsid16269534\charrsid13598016 . American law is to similar }{\i\insrsid13457548\charrsid13598016 effect, not without its critics \'85}{\i\insrsid16269534\charrsid13598016 . On my researches, only the Supreme Court}{\i\insrsid8669953 of Ireland has rejected Pepper}{\i\insrsid16269534\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid93200 \par }{\insrsid13457548\charrsid13598016 As he then noted}{\insrsid16269534\charrsid13598016 }{\insrsid13457548\charrsid13598016 also }{\insrsid16269534\charrsid13598016 at page 4: \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\insrsid2242713\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\i\insrsid2242713\charrsid13598016 \'93}{\i\insrsid2046530\charrsid13598016 \'85 }{\b\i\insrsid13043246\charrsid13598016 I would have thought that resort to Hansard to find }{\b\i\ul\insrsid13043246\charrsid13598016 legislative policy}{\b\i\insrsid13043246\charrsid13598016 was more defensible than resort to it for finding the meaning of particular words}{ \i\insrsid13043246\charrsid13598016 .}{\i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 It would defy common sense to spurn the bridge of Hansard if one was left speculating whether Parliame nt was responding to the mischief identified in say a law reform commission report or a decided case.}{\i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 My own experience, for what it is worth, }{\i\ul\insrsid13043246\charrsid13598016 is that discovering the policy of an Act}{\i\insrsid13043246\charrsid13598016 as an aid to a purposive construction is the only area where reference to Hansard has ever proved the slightest bit helpful}{\i\insrsid2242713\charrsid13598016 ..}{ \i\insrsid13043246\charrsid13598016 . }{\i\insrsid2242713\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8669953 {\insrsid13043246\charrsid6689869 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid2046530\charrsid6689869 And further at page 10: \par }{\i\insrsid2046530\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8669953 {\i\insrsid13043246\charrsid13598016 We fool ourselves if we think that, in every case, a single \'93true\'94 meaning will emerge if we wre} {\i\insrsid2046530\charrsid13598016 stle long enough with the text.}{\i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 It follows that we should welcome all the help we can get in resolving genuine ambiguities that emerge, }{ \i\ul\insrsid13043246\charrsid13598016 so long as we remember that the task remains that of determining what Parliament meant by the words it used, not what it was intending to say}{\i\insrsid15468021\charrsid13598016 (}{ \b\i\ul\insrsid15468021\charrsid13598016 Black-Clawson}{\i\insrsid2046530\charrsid13598016 }{\i\insrsid15468021\charrsid13598016 at 645 per Lord Simon).}{\i\insrsid13598016 }{\b\i\insrsid13043246\charrsid13598016 Judges must nev er assume a particular intention and then proceed to find it in Hansard or anywhere else}{\i\insrsid13043246\charrsid13598016 . }{\i\insrsid15468021\charrsid13598016 (}{\b\i\ul\insrsid15468021\charrsid13598016 Richardson v Austin}{ \i\insrsid15468021\charrsid13598016 (1911) 12 CLR 463 at 470 per Griffith CJ; [1911] HCA28)}{\i\insrsid93200 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8669953 {\i\insrsid93200 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8669953 {\b\i\insrsid13043246\charrsid13598016 Hansard may occasionally provide useful and legitimate clues. But not often}{ \i\insrsid13043246\charrsid13598016 , for myriads of reasons }{\i\insrsid2046530\charrsid13598016 \'85}{\i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 Sometimes the people involved in statute-making were themselves uncertain about where they were aiming. Sometimes they deliberately chose to confer a broad discretion, or to use woolly or fuzzy language}{\i\insrsid13598016 }{ \i\insrsid2046530\charrsid13598016 \'85}{\i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 The Executive in Parliament may be co ntent to let the courts work matters out by trial and error, even or especially if that leaves the judges taking the flack in particular classes of case.}{\i\insrsid13598016 }{\b\i\insrsid13043246\charrsid13598016 Lord Browne-Wilkinson was surely smiling when he wrote in }{\b\i\ul\insrsid13043246\charrsid13598016 Pepper}{\b\i\insrsid13043246\charrsid13598016 that \'93Parliament never intends to enact an ambiguity\'94}{\b\i\insrsid15468021\charrsid13598016 }{ \i\insrsid15468021\charrsid13598016 (}{\b\i\ul\insrsid15468021\charrsid13598016 Pepper}{\insrsid15468021\charrsid13598016 (}{\insrsid2046530\charrsid13598016 supra)}{\insrsid15468021\charrsid13598016 at 634).}{\i\insrsid93200 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8669953 {\i\insrsid93200 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8669953 {\i\ul\insrsid13043246\charrsid13598016 We would fool ourselves if we thought that even sharper rules of statutory interpretation could iron out ambiguity or avoid hard choices in statutory construction}{\i\insrsid14696923\charrsid13598016 .}{\i\insrsid13598016 }{ \i\insrsid13043246\charrsid13598016 If our prescient legislators may be taken to recognise this truth of nature, then }{\b\i\insrsid13043246\charrsid13598016 it is to me inconceivable that Parliament would not want judges to look at all available material that might cast genuine light upon what it was seeking to convey}{\i\insrsid13043246\charrsid13598016 .}{\i\insrsid13598016 }{ \i\insrsid13043246\charrsid13598016 In several countries, including my own, Parliament has decided to spell out this mandate to the judges by enacting rules similar to those expounded in Pepper.}{\i\insrsid93200 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\insrsid93200 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8669953 {\i\insrsid13043246\charrsid13598016 In 1946, Lord MacMillan, having detected the purpose of an Act, remarked that: \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\i\insrsid13043246\charrsid13598016 \'93The legisla}{\i\insrsid15468021\charrsid13598016 ture has plainly missed fire.\'94 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\insrsid2046530\charrsid13598016 \par }{\i\insrsid15468021\charrsid13598016 (}{\b\i\ul\insrsid15468021\charrsid13598016 Inland Revenue Commissioners v Ayrshire Employers Mutual }{\b\i\insrsid2046530\charrsid13598016 \tab }{\b\i\ul\insrsid15468021\charrsid13598016 Insurance Association Ltd}{ \insrsid15468021\charrsid13598016 [1946] 1 All ER 637 at 641 cited in }{\b\i\ul\insrsid15468021\charrsid13598016 Kingston & Anor v}{\b\i\ul\insrsid2046530\charrsid13598016 }{\b\i\ul\insrsid15468021\charrsid13598016 Keprose Pty Ltd}{ \insrsid15468021\charrsid13598016 (1987) 11 NSWLR 404 at 424)}{\i\insrsid13043246\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\i\insrsid93200 \par }{\i\insrsid13043246\charrsid13598016 Lord Diplock\rquote s extra-judicial riposte in 1978 was that: \par }{\i\insrsid2242713\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\b\i\insrsid13043246\charrsid13598016 \'93if \'85 the Courts can identify the target of Parliamentary legislation}{ \i\insrsid13043246\charrsid13598016 }{\b\i\ul\insrsid13043246\charrsid13598016 their proper function is to see that it is hit}{\b\i\insrsid13043246\charrsid13598016 : not merely to record that }{\b\i\insrsid16269534\charrsid13598016 \tab }{ \b\i\insrsid13043246\charrsid13598016 it }{\b\i\insrsid15468021\charrsid13598016 has been missed.\'94 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\insrsid2046530\charrsid13598016 \par }{\i\insrsid15468021\charrsid13598016 Lord Diplock \'93The Courts as Legislators\'94 in The Lawyer and Justice}{\i\insrsid2046530\charrsid13598016 , }{\i\insrsid15468021\charrsid13598016 Sweet and Maxwell, London 1978}{\i\insrsid2046530\charrsid13598016 , }{\i\insrsid15468021\charrsid13598016 at 274 cited in }{\b\i\ul\insrsid15468021\charrsid13598016 Kingston}{\b\i\insrsid15468021\charrsid13598016 }{\i\insrsid15468021\charrsid13598016 at 424)}{\i\insrsid13043246\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\i\insrsid2242713\charrsid13598016 \par }{\i\insrsid13043246\charrsid13598016 This latter sentiment better captures the true role of judges when interpreting legislatio}{\i\insrsid15468021\charrsid13598016 n in a parliamentary democracy.(}{\insrsid15468021\charrsid13598016 See }{ \b\i\ul\insrsid15468021\charrsid13598016 Kingston}{\insrsid16269534\charrsid13598016 \'85}{\insrsid15468021\charrsid13598016 )}{\i\insrsid9441541\charrsid93200 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\insrsid93200 \par }{\i\insrsid13043246\charrsid13598016 The concept of the intention of Parliament expresses an}{\i\insrsid7805930\charrsid13598016 }{\i\insrsid13043246\charrsid13598016 important}{\i\insrsid7805930\charrsid13598016 }{\i\insrsid13043246\charrsid13598016 constitutional principle rooted in political reality and judicial prudence. Because of it, }{\b\i\insrsid13043246\charrsid13598016 the principles in }{\b\i\ul\insrsid13043246\charrsid13598016 Pepper v Hart}{\b\i\insrsid13043246\charrsid13598016 , properly understood and cautiously applied, should continue to guide our Courts}{\i\insrsid13043246\charrsid13598016 .}{\i\insrsid2242713\charrsid13598016 \'94}{\i\insrsid13043246 \par }{\i\insrsid3747559\charrsid13598016 \par }{\insrsid2242713\charrsid13598016 [2}{\insrsid12276180\charrsid13598016 3}{\insrsid2242713\charrsid13598016 ]\tab }{\insrsid3566484\charrsid13598016 R}{\insrsid2242713\charrsid13598016 eference to Hansard }{\insrsid5927384\charrsid13598016 i}{ \insrsid2242713\charrsid13598016 n }{\insrsid5927384\charrsid13598016 cases involving statutory interpretation}{\insrsid3566484\charrsid13598016 has been used }{\insrsid5927384\charrsid13598016 in }{\insrsid2242713\charrsid13598016 recent years in cases before }{\insrsid9051748\charrsid13598016 some of the senior judges of }{\insrsid2242713\charrsid13598016 the High Court of Fiji}{\insrsid11347690\charrsid13598016 so as to}{\i\insrsid11347690\charrsid13598016 , }{ \insrsid11347690\charrsid13598016 as }{\insrsid7805930\charrsid13598016 Justice Keith }{\insrsid11347690\charrsid13598016 Mason has succinctly put it, }{\i\insrsid11347690\charrsid13598016 \'93find }{\i\ul\insrsid11347690\charrsid13598016 legislative policy}{\i\insrsid11347690\charrsid13598016 \'94}{\insrsid11347690\charrsid13598016 .}{\insrsid13598016 }{\insrsid5927384\charrsid13598016 For example, th}{\insrsid13043246\charrsid13598016 e use of Hansard }{ \insrsid11347690\charrsid13598016 to find legislative policy }{\insrsid13043246\charrsid13598016 was particularly }{\insrsid11347690\charrsid13598016 important }{\insrsid13043246\charrsid13598016 in }{\b\i\insrsid11347690\charrsid13598016 State v Naqa and Ors}{\insrsid11347690\charrsid13598016 (Unreported, High Court of Fiji, Criminal Case no. HAA0023J of 2003S, 18 July 2003, Shameem J)}{\insrsid13043246\charrsid13598016 (Paclii:}{\insrsid4281665\charrsid13598016 }{ \insrsid11347690\charrsid13598016 [2003] FJHC122, }{\insrsid4281665\charrsid13598016 http://www.paclii.org/fj/cases/FJHC/2003/122.html) in relation \tab to the }{\insrsid2502733\charrsid13598016 \'93the scope and meaning of s}{ \insrsid4281665\charrsid13598016 ection 29}{\insrsid2502733\charrsid13598016 (3)}{\insrsid4281665\charrsid13598016 of the }{\i\insrsid2502733\charrsid13598016 Penal}{\i\insrsid4281665\charrsid13598016 Code}{\i\insrsid2502733\charrsid13598016 \'94}{ \insrsid4281665\charrsid13598016 }{\insrsid3566484\charrsid13598016 where a}{\insrsid5927384\charrsid13598016 s Shameem J noted:}{\insrsid8535934\charrsid13598016 \par \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200\contextualspace {\i\insrsid5927384\charrsid13598016 \tab \'93}{\i\insrsid13043246\charrsid13598016 State counsel invited me to peruse the }{ \i\insrsid9051748\charrsid13598016 {\*\bkmkstart disp}{\*\bkmkend disp}Hansard}{\i\insrsid13043246\charrsid13598016 reports of the debate inParliament when section 29(3) was being considered.}{\i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 Counsel for the Respondent objected, saying that the words in section 29 were plain and simple and required no discussion}{\i\insrsid8535934\charrsid13598016 }{\i\insrsid13043246\charrsid13598016 of}{\i\insrsid8535934\charrsid13598016 }{ \i\insrsid13043246\charrsid13598016 Parliament\rquote s}{\i\insrsid8535934\charrsid13598016 }{\i\insrsid13043246\charrsid13598016 intent.}{\i\insrsid8535934\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200\contextualspace {\i\insrsid93200 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200\contextualspace {\i\insrsid13043246\charrsid13598016 In }{\b\i\ul\insrsid13043246\charrsid13598016 Pepper \endash v- Hart}{ \i\insrsid13043246\charrsid13598016 (1992) 3 WLR 1032 the question of the ability of the judiciary to refer to }{\i\insrsid9051748\charrsid13598016 Hansard}{\i\insrsid13043246\charrsid13598016 to assi st in statutory interpretation was referred to the House of Lords by the Appellate Committee of the Court of Appeal. The House of Lords held that }{\i\insrsid9051748\charrsid13598016 Hansard}{\i\insrsid13043246\charrsid13598016 could be referred to, to assist in statutory interpretation where legislation was ambiguous, or obscure or led to a patent absurdity.}{\i\insrsid13598016 }{\i\insrsid9051748\charrsid13598016 Hansard}{\i\insrsid13043246\charrsid13598016 containing statements by the Minister introducing the Bill was of particular relevance.}{\insrsid13043246\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\insrsid13043246\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\i\insrsid13043246\charrsid13598016 Fatiaki J in }{\b\i\ul\insrsid13043246\charrsid13598016 Saviriano Radovu}{ \i\insrsid13043246\charrsid13598016 (}{\i\insrsid4064611\charrsid13598016 Crim. App. No. HAA0006 of 1996)}{\i\insrsid9441541\charrsid13598016 }{\i\insrsid13043246\charrsid13598016 called section 29(3) an anomaly which needed urgent re-drafting.}{ \i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 I considered section 29(3) in the }{\b\i\ul\insrsid13043246\charrsid13598016 State \endash v- Manoj Kumar}{\i\insrsid13043246\charrsid13598016 Crim. App. No. HAA0002 of 2003S and said that the reference to sentences of less than 6 months imprisonment was difficult to understand and that the sub-section was ambiguous and anomalous. In the circumstances a perusal of the }{ \i\insrsid9051748\charrsid13598016 Hansard}{\i\insrsid13043246\charrsid13598016 reports when the Ordinance amending the }{\i\insrsid9051748\charrsid13598016 Penal Code }{\i\insrsid13043246\charrsid13598016 was debated is both helpful and necessary. Did Fiji\rquote s Parliament intend to depart so dramatically from the English provisions on the suspended sentence? \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7044388 {\i\insrsid13043246\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\i\insrsid13043246\charrsid13598016 This debate is illuminating for two reasons. The first is that it shows that the words \'93shall not\'94 in section 29(3) were substituted for the original as an attempt to \'93tidy-up\'94 the sub-section. The substitution was never intended to change the meaning of the provision. The second is that it was the intention of the legislature to simply incorporate into Fiji law, the provisions of section 39 of the Criminal Justice Act 1967 (UK). There was no intention to alter those provisions either in substance or in form, except to improve on the drafting. This is also evident from the words in section 29(3)(b) \endash \'93which the court is not required to suspend.\'94 These words suggest that the subsection was intended to create a class of sentences (6 months and under) which }{ \b\i\ul\insrsid13043246\charrsid13598016 had}{\i\insrsid13043246\charrsid13598016 to be suspended. It is now apparent that Parliament would have done better if it had simply adopted the same words as the UK legislatio}{\i\insrsid93200 n \'85 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\insrsid93200 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\b\i\insrsid13043246\charrsid13598016 If that was the intention of Parliament (and this is very clear from }{ \b\i\insrsid9051748\charrsid13598016 Hansard}{\b\i\insrsid13043246\charrsid13598016 ) then section 29(3) }{\b\i\ul\insrsid13043246\charrsid13598016 was intended to provide that all short sentences (6 months or less) must be suspended unless they fall into any of the exemptions}{\b\i\insrsid13043246\charrsid13598016 in section 29(3)(a) in which case the sentences can be suspended but need not}{\i\insrsid13043246\charrsid13598016 } {\b\i\insrsid13043246\charrsid13598016 be.}{\i\insrsid13598016 }{\i\insrsid13043246\charrsid13598016 Of course this is quite different from the way the section reads, and }{\b\i\insrsid13043246\charrsid13598016 the only sensible way to construe the subsection in the light of clear Parliamentary intention is to find}{\i\insrsid13043246\charrsid13598016 (as Fatiaki J found in }{\b\i\ul\insrsid13043246\charrsid13598016 Radovu}{\i\insrsid13043246\charrsid13598016 (supra) and as I found in }{\b\i\ul\insrsid13043246\charrsid13598016 Manoj Kumar}{\i\insrsid13043246\charrsid13598016 (supra)) }{\b\i\insrsid13043246\charrsid13598016 that the statute favours suspensions of short sentences for most cases, b ut provides that the exempted offences \'93must be considered prima facie unsuitable}{\i\insrsid13043246\charrsid13598016 to be dealt with by way of a suspended sentence.\'94 (Fatiaki J in }{\b\i\ul\insrsid13043246\charrsid13598016 Radovu}{ \i\insrsid13043246\charrsid13598016 (supra).) \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid15742026\charrsid13598016 \par }{\insrsid5927384\charrsid13598016 [}{\insrsid12276180\charrsid13598016 24}{\insrsid5927384\charrsid13598016 ]\tab }{\insrsid5512912\charrsid13598016 Pathik J }{\insrsid5927384\charrsid13598016 in a case involving the }{\i\insrsid5927384\charrsid13598016 Stamp Duties Act}{\insrsid5927384\charrsid13598016 , (see }{\b\i\insrsid5927384\charrsid13598016 JS Hill Associates Ltd v Commissioner of Stamp Duties}{\insrsid5927384\charrsid13598016 [2004] FJHC 351 (}{\insrsid6887060\charrsid13598016 Unreported, High Court of Fiji, Civil Case no.}{\insrsid5927384\charrsid13598016 HBC0172}{\insrsid6887060\charrsid13598016 of 2003S, }{\insrsid5927384\charrsid13598016 31 August 2004}{\insrsid6887060\charrsid13598016 , Pahik J) }{ \insrsid5927384\charrsid13598016 (Paclii: }{\insrsid6887060\charrsid13598016 http://www.paclii.org/fj/cases/FJHC/2004/304.html) }{\insrsid5927384\charrsid13598016 noted }{\insrsid6887060\charrsid13598016 at page 5 }{\insrsid5927384\charrsid13598016 that:} {\insrsid5927384 \par }{\insrsid93200\charrsid13598016 \par }\pard\plain \s27\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6887060\charrsid13598016 \'85 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid5927384\charrsid13598016 it is clear according to my construction as to what the import and}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid9441541\charrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6887060\charrsid13598016 intention }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid5927384\charrsid13598016 is behind this provision in the Stamp Duties Act, }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid5927384\charrsid13598016 it is open to the}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid9441541\charrsid13598016 }{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid5927384\charrsid13598016 Court to refer to the objects and reasons contained in a Bill which precedes an Act}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid6887060\charrsid13598016 .}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid5927384 \par }\pard \s27\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid93200\charrsid13598016 \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid14769868\charrsid13598016 And further}{\insrsid6887060\charrsid13598016 at page 5}{\insrsid14769868\charrsid13598016 : \par \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\i\insrsid13598016 "}{\i\insrsid14769868\charrsid13598016 Some interesting pronouncements have been made in regard to interpretation by reference to legislative history of an enactment.}{\i\insrsid13598016 }{\b\i\insrsid14769868\charrsid13598016 Although in this case I do not need to go to the Hansard}{ \i\insrsid14769868\charrsid13598016 for Parliamentary debate in the amendment herein, }{\b\i\insrsid14769868\charrsid13598016 as the Explanatory Notes is sufficient }{\i\insrsid14769868\charrsid13598016 for our purposes, }{ \b\i\insrsid14769868\charrsid13598016 the \'85}{\b\i\insrsid13598016 }{\b\i\insrsid14769868\charrsid13598016 passages from judgment of}{\i\insrsid14769868\charrsid13598016 }{\b\i\insrsid14769868\charrsid13598016 Lord Griffiths in}{ \i\insrsid14769868\charrsid13598016 }{\b\i\ul\insrsid14769868\charrsid13598016 Pepper (Inspector of Taxes) v Har}{\b\i\insrsid14769868\charrsid13598016 t}{\i\insrsid14769868\charrsid13598016 [1993] A.C. (H.L) 593 at 617-8 }{ \b\i\insrsid14769868\charrsid13598016 have been borne in mind }{\i\insrsid14769868\charrsid13598016 which I consider apt}{\i\insrsid13598016 "}{\insrsid5927384\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\insrsid5927384\charrsid13598016 \par }\pard \ql \fi11\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\insrsid14769868\charrsid13598016 He also referred }{\insrsid6887060\charrsid13598016 at page 6 }{\insrsid14769868\charrsid13598016 to the passage cited above from }{\insrsid3433001\charrsid13598016 the Court of Appeal in }{\b\i\ul\insrsid3433001\charrsid13598016 Bull}{\b\i\ul\insrsid14769868\charrsid13598016 }{\insrsid14769868\charrsid13598016 that: \par }\pard \ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\insrsid14769868\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2967336 {\insrsid13598016 "}{\i\insrsid14769868\charrsid13598016 where the legislation is ambiguous or obscure or where to give it its naturalmeaning will lead to absurdity, the courts in Fiji should be able to take intoaccount for }{\b\i\insrsid14769868\charrsid13598016 the purpose of construing that legislation}{ \i\insrsid14769868\charrsid13598016 statements by theMinister or other promoter of the Bill, provided that those statements are}{\i\insrsid9441541\charrsid13598016 }{\i\insrsid14769868\charrsid13598016 clear.}{\i\insrsid13598016 "}{ \insrsid14769868\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\b\ul\insrsid14769868\charrsid13598016 \par }{\insrsid14769868\charrsid13598016 \tab }{\insrsid5512912\charrsid13598016 And c}{\insrsid14769868\charrsid13598016 onclud}{\insrsid5512912\charrsid13598016 ed}{\insrsid6887060\charrsid13598016 at page 6}{\insrsid14769868\charrsid13598016 : \par }{\i\insrsid14769868\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid93200 {\i\insrsid13598016 "}{\i\insrsid3433001\charrsid13598016 In the case before me on the question of construction as I said I do not have}{ \i\insrsid9441541\charrsid13598016 t}{\i\insrsid3433001\charrsid13598016 o go to extraneous source like }{\i\insrsid9051748\charrsid13598016 Hansard}{\i\insrsid3433001\charrsid13598016 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 words in the said exemption section of the Act.}{\i\insrsid13598016 "}{\i\insrsid3433001\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13598016 {\i\insrsid5512912\charrsid13598016 \par }\pard\plain \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 25}{\cf0\lang2057\langfe1033\langnp2057\insrsid11144900\charrsid13598016 ]}{\cf0\lang2057\langfe1033\langnp2057\insrsid7044388 \tab }{ \cf0\lang2057\langfe1033\langnp2057\insrsid5512912\charrsid13598016 Taking into account all of the above from the reasoning of the }{\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 Ho}{ \cf0\lang2057\langfe1033\langnp2057\insrsid5512912\charrsid13598016 u}{\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 s}{\cf0\lang2057\langfe1033\langnp2057\insrsid5512912\charrsid13598016 e of lords in }{ \b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid5512912\charrsid13598016 Pepper}{\cf0\lang2057\langfe1033\langnp2057\insrsid5512912\charrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 and }{ \cf0\lang2057\langfe1033\langnp2057\insrsid5512912\charrsid13598016 the Supreme Court of Fiji in }{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid5512912\charrsid13598016 Bull}{\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 , }{ \cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 and how their views have been considered and applied in more recent years in }{\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 trials before }{ \cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 the High Court of Fiji, }{\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 (}{\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 as well as the rec}{ \cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 e}{\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 nt speech given on the issue by one of the current justices of our Supreme Court}{ \cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 )}{\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 , }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 it would seem entirely appropriate for th }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 is}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 Court to be guided by the excerpts from Hansard cited earlier in this judgment}{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 in ascertaining the}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 legislative policy}{ \cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 behind the matter before me}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 .}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid5512912 \par }\pard \s18\ql \fi11\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\cf0\lang2057\langfe1033\langnp2057\insrsid93200\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 26}{\cf0\lang2057\langfe1033\langnp2057\insrsid2566576\charrsid13598016 ]}{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 \tab }{ \b\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 The parliamentary debate of 199}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 7}{\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 in relation to the }{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 F}{ \cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 unctions of Auditor-General}{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 which}{ \cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 eventua}{\cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 ted into }{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 section 167(5) of the Constitution}{\cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 ,}{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 }{\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 clearly considered}{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 the question as to whether it was }{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 giving the Auditor-General an additional power to have a look at the accounts of the corporate bodies that have already bee}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 n audited by private accounting }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 firms}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 ?}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 The Prime Minister of the day replied that: }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 The honourable Member is right \'85 }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 this clause }{ \b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 empowers the Auditor-General to review that report}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 and it also further empowers him to get those reports audited by private firms }{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 and tabled}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 in the two Houses}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 .}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777 \par }\pard \s18\ql \fi11\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid93200 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid93200\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 27}{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 ]\tab }{\b\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 During the passing of the Audit (Amd\rquote t) Bill, 2005}{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 , }{\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 it was explained to the House}{ \cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 that }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 there was a need to extend the powers of audit by the Auditor-General and hence this Bill}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 .}{ \cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 In relation to the Reserve Bank of Fiji }{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 and some other bodies}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 where requirements for external auditing }{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 are prescribed in their own legislation}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 , it was again }{ \ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 clearly noted}{\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 :}{\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\ul\cf0\lang2057\langfe1033\langnp2057\insrsid93200\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 (a)}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 That }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 the powers are now vested also with the Auditor-General in accordance with section 167(6)}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 such that }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 whilst these are audited outside of the Auditor-General\rquote s Office, }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 the Auditor-General is required }{ \b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 to review}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 such audits}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 ;}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6495709 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7044388 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid93200\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 (b) That }{ \cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 those involved had }{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 discussed it at length with the Auditor-General}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 and }{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 it was agreed }{ \i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 that the Minister for Finance and National Planning}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 has t}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 he powers, under }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 section 19}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 ; }{\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 and}{\cf0\lang2057\langfe1033\langnp2057\insrsid6495709 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7044388 {\i\cf0\lang2057\langfe1033\langnp2057\insrsid93200\charrsid13598016 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 (c) That }{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 the regulations should then spell out the types of information that will be required out of the various auditors t}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 hat will be undertaking the audits of these entities }{\b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 to satisfy that requirement of review}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 under the Constitution.}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid16603777 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid93200\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7044388 {\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 28}{\cf0\lang2057\langfe1033\langnp2057\insrsid16603777\charrsid13598016 ]\tab }{\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 Thus, }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 Parliament acknowledged}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 : \par }\pard \s18\ql \fi11\li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2967336 {\cf0\lang2057\langfe1033\langnp2057\insrsid93200 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7044388 {\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 (a) T}{ \cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 hat }{\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 bodies such as the Reserve Bank of Fiji were already meeting the requirements of external audits}{ \cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 ; \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7044388 {\cf0\lang2057\langfe1033\langnp2057\insrsid93200 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7044388 {\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 (b) T}{ \cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 hat }{\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 the Constitution required the Auditor-General to review}{ \cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 such audits}{\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 ;}{\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 and}{ \cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7044388 {\cf0\lang2057\langfe1033\langnp2057\insrsid93200 \par }\pard \s18\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7044388 {\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 (c) T}{ \cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 o do so, }{\ul\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 regulations would be developed}{\cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 by the Minister.}{\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid14696923\charrsid13598016 \par }\pard \s18\ql \fi-709\li709\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin709\itap0\pararsid13598016 {\cf0\lang2057\langfe1033\langnp2057\insrsid93200 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1202102 {\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 [}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 29}{\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 ]\tab }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 That no regulations have come into force }{\b\ul\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 does not mean}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 tha}{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 t the Auditor-General requires e}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 ither}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 of }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 the Declarations sought by this Court.}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 Rather, }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 the Auditor-General }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 should continue to review such audits as has been the case in past years and, if, upon review, }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 is}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 not }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 satisfied}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 with them}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 , }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 can then ask }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 from the body concerned (such as in this case the Reserve Bank) }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 for further }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 types of information that will \'85 }{ \b\i\ul\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 satisfy that requirement of review}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 under the Constitution}{ \b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid13842694\charrsid13598016 .}{\b\i\cf0\lang2057\langfe1033\langnp2057\insrsid8535934\charrsid13598016 }{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid15353287\charrsid13598016 Indeed}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid8535934\charrsid13598016 I note that the development of }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid8535934\charrsid13598016 a}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid15353287\charrsid13598016 template }{\b\cf0\lang2057\langfe1033\langnp2057\insrsid8535934\charrsid13598016 for the review of this audit} {\b\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\b\cf0\lang2057\langfe1033\langnp2057\insrsid8535934\charrsid13598016 is something which the relevant Minister asked the parties to do in his letter of 4 February 2008.}{ \cf0\lang2057\langfe1033\langnp2057\insrsid6495709\charrsid13598016 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid93200 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 [}{\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 3}{\cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 0}{ \cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 ]\tab }{\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 Therefore, it is the }{\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 respectful view of this}{\cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 Court that u}{\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 ntil}{\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 a }{\cf0\lang2057\langfe1033\langnp2057\insrsid12010157\charrsid13598016 return to parliamentary democracy, }{\cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 the Reserve Bank}{ \cf0\lang2057\langfe1033\langnp2057\insrsid11886391\charrsid13598016 ,}{\cf0\lang2057\langfe1033\langnp2057\insrsid13438127\charrsid13598016 who has}{\cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 been engaging external auditors to audit their accounts (as required by specific legislation) should continue to do so}{\cf0\lang2057\langfe1033\langnp2057\insrsid14964822\charrsid13598016 .}{\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 }{ \cf0\lang2057\langfe1033\langnp2057\insrsid14964822\charrsid13598016 I}{\cf0\lang2057\langfe1033\langnp2057\insrsid4456604\charrsid13598016 f they decide to appoint outside auditors}{\cf0\lang2057\langfe1033\langnp2057\insrsid14964822\charrsid13598016 other than from the Auditor-General\rquote s}{\cf0\lang2057\langfe1033\langnp2057\insrsid4456604\charrsid13598016 }{\cf0\lang2057\langfe1033\langnp2057\insrsid14964822\charrsid13598016 O}{ \cf0\lang2057\langfe1033\langnp2057\insrsid4456604\charrsid13598016 ffice then the}{\cf0\lang2057\langfe1033\langnp2057\insrsid14964822\charrsid13598016 y should}{\cf0\lang2057\langfe1033\langnp2057\insrsid4456604\charrsid13598016 continue to }{ \cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 provide the Auditor-General with a copy}{\cf0\lang2057\langfe1033\langnp2057\insrsid4456604\charrsid13598016 of each audit}{ \cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 so that he or she can}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 }{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{ \i\cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 review those audits and report the results of a review}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid13598016 "}{\i\cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 } {\cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 to the relevant Minister}{\cf0\lang2057\langfe1033\langnp2057\insrsid15667417\charrsid13598016 .}{\cf0\lang2057\langfe1033\langnp2057\insrsid5840484\charrsid13598016 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid93200 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid3743533\charrsid13598016 [}{\cf0\lang2057\langfe1033\langnp2057\insrsid9771035\charrsid13598016 3}{\cf0\lang2057\langfe1033\langnp2057\insrsid12276180\charrsid13598016 1}{ \cf0\lang2057\langfe1033\langnp2057\insrsid1202102 ]}{\cf0\lang2057\langfe1033\langnp2057\insrsid1117446\charrsid13598016 \tab }{\cf0\lang2057\langfe1033\langnp2057\insrsid3743533\charrsid13598016 Th}{ \cf0\lang2057\langfe1033\langnp2057\insrsid10510265\charrsid13598016 us the formal}{\cf0\lang2057\langfe1033\langnp2057\insrsid3743533\charrsid13598016 Orders of this Court are as follows: \par }\pard\plain \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1202102\contextualspace \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\b\insrsid1202102 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1202102\contextualspace {\b\insrsid3743533\charrsid13598016 1.}{\b\insrsid13906028\charrsid13598016 The Application for a}{ \b\insrsid3743533\charrsid13598016 }{\b\insrsid13598016 "}{\b\i\insrsid13906028\charrsid13598016 Declaration that the Plaintiff, pursuant to the provisions of the Reserve Bank of Fiji Act Cap 210, the Audit Act Cap 70 (as amended), the Constitution (Amendmen}{\b\i\insrsid7044388 t) Act 1997, and the Financial }{\b\i\insrsid13906028\charrsid13598016 Management Act 2004, is legally required to audit the accounts of the Defendant}{\b\i\insrsid13598016 "}{\b\i\insrsid13906028\charrsid13598016 }{\b\insrsid13906028\charrsid13598016 is dismissed. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1202102\contextualspace {\i\insrsid13906028\charrsid13598016 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1202102\contextualspace {\b\insrsid13906028\charrsid13598016 2.The Application for a }{\b\insrsid13598016 "}{\b\i\insrsid13906028\charrsid13598016 A Declaration}{\b\i\insrsid1202102 that the Defendant is legally }{\b\i\insrsid13906028\charrsid13598016 required, pursuant to the provisions of }{\b\i\insrsid1202102 the legislation referred to in }{\b\i\insrsid13906028\charrsid13598016 paragraph 1 above, to allow the Plai}{\b\i\insrsid1202102 ntiff to have access for audit }{\b\i\insrsid13906028\charrsid13598016 purposes to the records and accounts of the Defendant}{\b\i\insrsid13598016 "}{\b\i\insrsid13906028\charrsid13598016 }{ \b\insrsid7044388 is also }{\b\insrsid13906028\charrsid13598016 dismissed. \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1202102\contextualspace {\insrsid3888191\charrsid13598016 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6649346\contextualspace {\insrsid3743533\charrsid13598016 The Court will now hear the parties as to costs. \par }{\insrsid9859192\charrsid13598016 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12524734\contextualspace {\b\insrsid1117446\charrsid6649346 Thomas V. Hickie \par Judge \par }\pard\plain \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6649346\contextualspace \fs24\cf1\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\cf0\lang2057\langfe1033\langnp2057\insrsid12524941\charrsid6649346 \par }\pard \s18\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12524734\contextualspace {\b\cf0\lang2057\langfe1033\langnp2057\insrsid1117446\charrsid6649346 Solicitors:}{ \b\cf0\lang2057\langfe1033\langnp2057\insrsid3743533\charrsid6649346 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid14774214\charrsid6649346 Cromptons}{\cf0\lang2057\langfe1033\langnp2057\insrsid1117446\charrsid6649346 , Barristers & Solicitors, Suva}{\cf0\lang2057\langfe1033\langnp2057\insrsid14774214\charrsid6649346 , for the Plaintiff}{\cf0\lang2057\langfe1033\langnp2057\insrsid1117446\charrsid6649346 \par }{\cf0\lang2057\langfe1033\langnp2057\insrsid14774214\charrsid6649346 Chan Law, Barristers & Solicitors, Suva, for the Defendant \par }}