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LIMITED \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid11553793\charrsid11553793 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 And}{\f0\fs24\insrsid11553793 :}{\f0\fs24\insrsid396026 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\b\f0\fs24\insrsid11553793\charrsid11553793 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\b\f0\fs24\insrsid396026\charrsid11553793 IN THE MATTER OF}{\f0\fs24\insrsid396026\charrsid11553793 Section 28(7) of the Tax Administration Decree 2009 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid11553793 \par }{\b\f0\fs24\insrsid396026\charrsid11553793 Before: Master Anare Tuilevuka}{\b\f0\fs24\insrsid11553793\charrsid11553793 \par }{\f0\fs24\insrsid11553793 \par }{\b\f0\fs24\insrsid396026\charrsid11553793 Counsels:}{\f0\fs24\insrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 Ms. Rayawa for the Plaintiff \par No Appearance for the Defendant }{\f0\fs24\insrsid396026 \par }{\f0\fs24\insrsid11553793\charrsid11553793 \par }{\b\f0\fs24\insrsid396026\charrsid11553793 Date of Hearing:}{\f0\fs24\insrsid396026\charrsid11553793 15th July 2010}{\f0\fs24\insrsid11553793 \par }{\b\f0\fs24\insrsid396026\charrsid11553793 Date of Ruling:}{\f0\fs24\insrsid396026\charrsid11553793 13th August 2010 \par \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\b\f0\fs24\insrsid11553793\charrsid11553793 RULING}{\b\f0\fs24\insrsid396026\charrsid11553793 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid11553793\charrsid11553793 \par }{\b\f0\fs24\ul\insrsid396026\charrsid11553793 INTRODUCTION \par }{\f0\fs24\insrsid396026\charrsid11553793 \par }{\f0\fs24\insrsid11553793 [1]. }{\f0\fs24\insrsid396026\charrsid11553793 Before me is a petition filed by the Fiji Islands Revenue & Customs Authority dated 11th of May 2010. According to the petition, }{\b\f0\fs24\insrsid396026\charrsid11553793 ISIPIQO LIMITED }{\f0\fs24\insrsid396026\charrsid11553793 has been in arrears of income tax and penalties in the sum of $326,977.45. (three hundred and twenty six thousand dollars nine hundred and seventy seven dollars and forty five cents). }{ \f0\fs24\insrsid396026 \par }{\f0\fs24\insrsid11553793\charrsid11553793 \par }{\f0\fs24\insrsid11553793 [2]. }{\f0\fs24\insrsid396026\charrsid11553793 Because of that, FIR CA filed a writ of summons and statement of claim on 10th October 2006 to recover the same. Default judgment against ISIPIQO was entered on 16th November 2006. On 16th April 2007, a petition was filed at the Suva High Court vide number HBC 65 of 2007 for the enforcement of charges on two properties of ISIPIQO namely CT 23245 and CT 31021. On 29th May 2007, the Suva High Court granted order in terms of the Petition and that the ISIPIQO}{\f0\fs24\insrsid11553793\charrsid11553793 '}{ \f0\fs24\insrsid396026\charrsid11553793 s property be sold by public auction. On 11th March 2008, auction of the two properties namely CT 23245 and CT 31021 March 2008 was held on site by auctioneer Graham Eden.}{\f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 FIRCA recovered only a total of $112,000.00 (One Hundred & Twelve Thousand Dollars) from the sale of the two properties.}{\f0\fs24\insrsid396026 \par }{\f0\fs24\insrsid11553793\charrsid11553793 \par }{\f0\fs24\insrsid11553793 [3]. }{\f0\fs24\insrsid396026\charrsid11553793 With that recovery from the sale of the above two properties, the tax liability of ISIPQO now stands at $214,977.45 (}{\b\f0\fs24\insrsid396026\charrsid11553793 Two Hundred & Fourteen Thousand, Nine Hundred & Seventy Seven Dollars, Forty Five Cents}{\f0\fs24\insrsid396026\charrsid11553793 ).}{\f0\fs24\insrsid396026 \par }{\f0\fs24\insrsid11553793\charrsid11553793 \par }{\f0\fs24\insrsid11553793 [4]. }{\f0\fs24\insrsid396026\charrsid11553793 ISIPQO has five more properties on which FIRCA has registered its charges.}{\f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 The said properties are tabulated below. \par }{\f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026 \par }{\f0\fs24\insrsid1461489\charrsid11553793 \par }\trowd \irow0\irowband0\ts11\trgaph108\trleft743\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 \trftsWidth3\trwWidth7893\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllkhdrcols \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr \brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1301\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3330\clshdrawnil \cellx4631\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1620\clshdrawnil \cellx6251 \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth2385\clshdrawnil \cellx8636\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\b\f0\fs24\insrsid396026\charrsid11553793 No\cell Certificate of Title Number\cell Charge No\cell Date of Charge\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\f0\fs24\insrsid396026\charrsid11553793 \trowd \irow0\irowband0\ts11\trgaph108\trleft743\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb \brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 \trftsWidth3\trwWidth7893\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllkhdrcols \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1301\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl \brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3330\clshdrawnil \cellx4631\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr \brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1620\clshdrawnil \cellx6251\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth2385\clshdrawnil \cellx8636\row }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 1\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 31025\cell 532392\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 { \f0\fs24\insrsid396026\charrsid11553793 13th October 2003\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\f0\fs24\insrsid396026\charrsid11553793 \trowd \irow1\irowband1\ts11\trgaph108\trleft743\trbrdrt \brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 \trftsWidth3\trwWidth7893\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllkhdrcols \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr \brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1301\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3330\clshdrawnil \cellx4631\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1620\clshdrawnil \cellx6251 \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth2385\clshdrawnil \cellx8636\row }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 2\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 { \f0\fs24\insrsid396026\charrsid11553793 31024\cell 532312\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 13th October 2003\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\f0\fs24\insrsid396026\charrsid11553793 \trowd \irow2\irowband2\ts11\trgaph108\trleft743\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb \brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 \trftsWidth3\trwWidth7893\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllkhdrcols \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1301\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl \brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3330\clshdrawnil \cellx4631\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr \brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1620\clshdrawnil \cellx6251\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth2385\clshdrawnil \cellx8636\row }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 3\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 31022\cell 532312\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 { \f0\fs24\insrsid396026\charrsid11553793 13th October 2003\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\f0\fs24\insrsid396026\charrsid11553793 \trowd \irow3\irowband3\ts11\trgaph108\trleft743\trbrdrt \brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 \trftsWidth3\trwWidth7893\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllkhdrcols \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr \brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1301\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3330\clshdrawnil \cellx4631\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1620\clshdrawnil \cellx6251 \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth2385\clshdrawnil \cellx8636\row }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 4\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 { \f0\fs24\insrsid396026\charrsid11553793 31020\cell 528830\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 1st August 2003\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\f0\fs24\insrsid396026\charrsid11553793 \trowd \irow4\irowband4\ts11\trgaph108\trleft743\trbrdrt\brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb \brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 \trftsWidth3\trwWidth7893\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllkhdrcols \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1301\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl \brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3330\clshdrawnil \cellx4631\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr \brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1620\clshdrawnil \cellx6251\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth2385\clshdrawnil \cellx8636\row }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 5\cell }\pard \qc \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 31019\cell 528830\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11553793 { \f0\fs24\insrsid396026\charrsid11553793 1st August 2003\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\f0\fs24\insrsid396026\charrsid11553793 \trowd \irow5\irowband5\lastrow \ts11\trgaph108\trleft743\trbrdrt \brdrs\brdrw10\brdrcf1 \trbrdrl\brdrs\brdrw10\brdrcf1 \trbrdrb\brdrs\brdrw10\brdrcf1 \trbrdrr\brdrs\brdrw10\brdrcf1 \trbrdrh\brdrs\brdrw10\brdrcf1 \trbrdrv\brdrs\brdrw10\brdrcf1 \trftsWidth3\trwWidth7893\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllkhdrcols \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr \brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth558\clshdrawnil \cellx1301\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth3330\clshdrawnil \cellx4631\clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth1620\clshdrawnil \cellx6251 \clvertalt\clbrdrt\brdrs\brdrw10\brdrcf1 \clbrdrl\brdrs\brdrw10\brdrcf1 \clbrdrb\brdrs\brdrw10\brdrcf1 \clbrdrr\brdrs\brdrw10\brdrcf1 \cltxlrtb\clftsWidth3\clwWidth2385\clshdrawnil \cellx8636\row }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 \par }{\f0\fs24\insrsid11553793 [5]. }{\f0\fs24\insrsid396026\charrsid11553793 On the 23rd February 2009, FIRCA served on ISIPIQO at its registered office a notice of demand for the remaining tax liability to the sum of $214,977.45 (}{ \b\f0\fs24\insrsid396026\charrsid11553793 Two Hundred & Fourteen Thousand, Nine Hundred & Seventy Seven Dollars, Forty Five Cents}{\f0\fs24\insrsid396026\charrsid11553793 ).}{\f0\fs24\insrsid11553793\charrsid11553793 }{ \f0\fs24\insrsid396026\charrsid11553793 A copy of the }{\b\f0\fs24\insrsid396026\charrsid11553793 Notice of Demand}{\f0\fs24\insrsid396026\charrsid11553793 is annexed and marked }{\f0\fs24\insrsid11553793\charrsid11553793 '}{ \f0\fs24\insrsid396026\charrsid11553793 E}{\f0\fs24\insrsid11553793\charrsid11553793 '}{\f0\fs24\insrsid396026\charrsid11553793 to petition. \par \par }{\f0\fs24\insrsid11553793 [6]. }{\f0\fs24\insrsid396026\charrsid11553793 ISIPIQO appears to be unresponsive to the Notice of Demand and seems to be insolvent and unable to pay its debts. In the circumstances, I agree with}{ \f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 the Petitioner that}{\f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 it is just and equitable that the Petitioner}{ \f0\fs24\insrsid11553793\charrsid11553793 '}{\f0\fs24\insrsid396026\charrsid11553793 s charge on ISIPIQO}{\f0\fs24\insrsid11553793\charrsid11553793 '}{\f0\fs24\insrsid396026\charrsid11553793 s properties specifically CT 31025, CT 1024, CT 31022, CT 31020 and CT 31019 be realized. \par \par }{\f0\fs24\insrsid11553793 [7]. }{\f0\fs24\insrsid396026\charrsid11553793 I am inclined to grant Order in Terms of the Petition but for a slight glitch in the service of the process which is as follows. \par \par }{\f0\fs24\insrsid11553793 [8]. }{\f0\fs24\insrsid396026\charrsid11553793 The day appointed for the hearing of the petition was 7th day of July 2010 at 11.00am. On the 7th day of July 2010, the petition was called before Madam Irani Arachichi.}{ \f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 She gave seven (7) days for the Affidavit Verifying Petition to be filed. \par \par }{\f0\fs24\insrsid11553793 [9]. }{\f0\fs24\insrsid396026\charrsid11553793 On the 13th July 2010 an Affidavit of Service of Buretaua Ofati was filed.}{\f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 Paragraph 2 of that Affidavit deposes that the petit ion was served on 9th July 2010 (i.e. two day after first call). When the case was later called before Madam Arachichi on 14th July 2010, she then transferred the matter to me. On 29th of July 2010, when the case was called before me, Ms. Rayawa appeared for FIRCA and sought order in terms. I then adjourned the matter for Ruling on 13th August 2010 at 2.30pm. \par \par }{\f0\fs24\insrsid11553793 [10]. }{\f0\fs24\insrsid396026\charrsid11553793 It has only come to my notice that the service is defective. \par \par }{\f0\fs24\insrsid11553793 [11]. }{\f0\fs24\insrsid396026\charrsid11553793 I therefore direct that the Petition be re-dated to 26th of August 2010 at 10.30 a.m. and be re-issued by the Suva High Court Registry.}{\f0\fs24\insrsid11553793\charrsid11553793 }{\f0\fs24\insrsid396026\charrsid11553793 FIRCA is then re-serve a copy on ISIPIQO by the 20th of August 2010 and file an affidavit of service. \par \par }{\f0\fs24\insrsid11553793 [12]. }{\f0\fs24\insrsid396026\charrsid11553793 If on the 26th of August 2010 at 10.30 a.m. ISIPIQO is not present/represented in Court, I will then simply grant Order in Terms as follows: \par \par }\pard \ql \li770\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid11553793 {\f0\fs24\insrsid11553793 [i] }{\f0\fs24\insrsid396026\charrsid11553793 for the sale of that property in any manner to be determined by FIRCA.}{ \f0\fs24\insrsid396026 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid11553793\charrsid11553793 \par }\pard \ql \li770\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid11553793 {\f0\fs24\insrsid11553793 [ii] }{\f0\fs24\insrsid396026\charrsid11553793 that the transfer of title documents be signed by the Deputy Registrar of the High Court, Suva.}{\f0\fs24\insrsid396026 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid11553793\charrsid11553793 \par }\pard \ql \li770\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid11553793 {\f0\fs24\insrsid11553793 [iii] }{\f0\fs24\insrsid396026\charrsid11553793 for the appointment of a receiver of the rents, profits or income thereof, and} {\f0\fs24\insrsid396026 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid11553793\charrsid11553793 \par }\pard \ql \li770\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid11553793 {\f0\fs24\insrsid11553793 [iv] }{\f0\fs24\insrsid396026\charrsid11553793 for the payment of the amount of the charge and the cost of the Petitioner out of the proceeds of the sale or out of the rents, profits or income. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\b\f0\fs24\insrsid396026\charrsid11553793 Anare Tuilevuka \par }{\b\f0\fs24\ul\insrsid396026\charrsid11553793 Master \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11553793 {\f0\fs24\insrsid396026\charrsid11553793 \par At Suva \par Dated 14th of July 2010.}{\f0\fs24\insrsid396026 \par }}