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\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 IN THE HIGH COURT OF FIJI
\par AT SUVA
\par CRIMINAL JURISDICTION
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
CRIMINAL CASE NO. HAC 098 OF 2009S
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THE FIJI INDEPENDENT COMMISSION AGAINST CORRUPTION
\par [FICAC]
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\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard\plain \ltrpar
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\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 ASHWIN KUMAR JOGIA
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 2.\tab}PENISENIASI TAGIKIMATUKU
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par Counsels:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid15480456 Ms. F. Pulewai and Ms. S. Sanmogam for
 Fiji Independent Commission against Corruption [FICAC]
\par Mr. H. Nagin for Accused No.1
\par Mr. A. Naco for Accused No. 2
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Hearings:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid15480456 16th to 27th January, 2012
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Summing Up:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid15480456 1st February, 2012
\par }{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 SUMMING UP
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 A.\tab}}\pard\plain \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 ROLE OF JUDGE AND ASSESSORS }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Madam and Gentlemen Assessors, it is my duty to sum up to you. In doing so, I will direct you on matters of law, which you must accept and act upon. On matters of fact however, what evidence to accept and what evidence to reject, these are matters entirel
y for you to decide for yourselves. So if I express my opinion on the facts of the case, or I appear to do so, then it is entirely a matter for you whether you accept what I say or form your own opinions. You are the judges of fact.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 State and Defence Co
unsels have made submissions to you, about how you should find the facts of this case. That is in accordance with their duties as State and Defence Counsels, in this case. Their submissions were designed to assist you, as the judges of fact. However, you 
are not bound by what they said. It is you who are the representatives of the community at this trial, and it is you who must decide what happened in this case, and which version of the evidence is reliable.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
You will not be asked to give reasons for your opinions, but merely your opinions themselves and need not be unanimous. Your opinions are not binding on me, but I will give them the greatest weight, when I deliver my judgment.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 B.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
THE BURDEN AND STANDARD OF PROOF }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 As a matter of law, th
e onus or burden of proof rest on the prosecution throughout the trial, and it never shifts to the accused. There is no obligation on the accused to prove his innocence. Under our system of criminal justice, an accused person is presumed to be innocent un
til he is proved guilty.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 5.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
The standard of proof in a criminal trial, is one of proof beyond reasonable doubt. This means that you must be satisfied, so that you are sure of the accused}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s guilt, before you can express an opinion that he is guilty. If you 
have any reasonable doubt about his guilt, then you must express an opinion, that he is not guilty.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 6.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Your decision must be based exclusively upon the evidence which you have heard in this court, and upon nothing else. You must disregard anything you might have heard about this case outside of this courtroom. You must decide the facts without prejudice or
 
sympathy, to either the accused or the victim. The victim in this case are the taxpayers of this country, especially when the integrity of their institutions (ie. The Navua Rural Local Authority and the Fiji Island Revenue and Customs Authority) are being
 allegedly undermined from within, and from the outside. Your duty is to find the facts based on the evidence, and to apply the law to those facts, without fear, favour or ill will.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 C.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
THE INFORMATION }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Mr. Peniseniasi Tagikimatuku (Accused No. 2) faced two counts of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 forgeries}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , contrary to section 341(1) of the Penal Code, Chapter 17 (ie. Counts Nos. 1 and 3). Mr. Ashwin Jogia (Accused No. 1) faced two counts; first, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 uttering a forged document}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , contrary to section 343 of the Penal Code (ie. Count No. 2), and second, giving a }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 false statement without oath}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , contrary to sections 121(b) and 47 of the Penal Code (ie. Count No. 4).

\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 8.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On count No. 1, it was alleged that Mr. Tagikimatuku, on or about 15th July 2008, at Navua in the Central Division, being the Senior Assistant Health Inspector at Navua Rural Local Authority, with intent to defraud, forged the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion and Permit to occupy No. 41973}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , by erasing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , and writing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  on the year column. On count No. 2, i
t was alleged that Mr. Ashwin Jogia, on or about 29th July 2008, at Suva in the Central Division, knowingly and fraudulently, uttered a forged }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion and Permit to occupy No. 41973}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , by presenting the said Certificate of Completion to t
he Fiji Islands Revenue and Customs Authority when claiming for Vat refund, knowing the same to be forged.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 9.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On count No. 3, it was alleged that Mr. Tagikimatuku, on or about 15th July 2008, at Navua in the Central Division, being the Senior Assistant Health Inspector at Navua Rural Local Authority, with intent to defraud, forged the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion Butt No. 41973, by crossing off the figure }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  and writing figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 12}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  on the month column, and erasing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  and writing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  o
n the year column. On count No. 4, it was alleged that Mr. Ashwin Jogia, on or about 29th July 2008, at Suva in the Central Division, knowingly and willfully, made a statement otherwise than on oath, which statement was false in a material particular, in 
that he stated in an application form, namely }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Application for Refund of VAT on Acquisition of New Dwelling House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , that the completion date of his new dwelling house was 15th December 2007 when in fact it was 15th July 2008, and the statement was made in a
 document he was required to make under the Value Added Tax Decree 1991 for the time being enforced.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 D.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
THE MAIN ISSUES }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 10.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
In this case, as judges of fact, each of you will have to answer the following questions:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 On count No. 
1, did Mr. Peniseniasi Tagikimatuku, on or about 15th July 2008, at Navua in the Central Division, being the Senior Assistant Health Inspector, at Navua Rural Local Authority, with intent to defraud, forged the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion and Permit to Occupy No. 41973}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , by erasing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  and writing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  on the year column?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On count No. 2, did Mr. Ashwin Jogia, on or about 29th July 2008, at Suva in the Central Division, knowingly and fraudulently, uttered a forged }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion and Permit to Occupy No. 41973}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
, by presenting the said Certificate of Completion to the Fiji Islands Revenue and Custom Authority, when claiming for Vat Refund, knowing the same to be forged?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 

\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On count No. 3, did Mr. Peniseniasi Tagikimatuku, or about 15th July 2008, at Navua in the Central Division, being the Senior Assistant Health Inspector at Navua Rural Local Authority, with intent to defraud, forged the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion Butt No. 41973}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , by crossing off the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  and writing figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 12}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  on the month, and erasing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  and writing the figure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  on the year column?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On count no. 4, did Mr. Ashwin Jogia, on or about 29th July 2008, at Suva in the Central Division, knowingly and willfully, made a statement otherwise than on oath, which statement was false in a material particular, in that he stated in an application fo
rm, namely }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Application for Refund of VAT on Acquisition of New Dwelling House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , that the completion date of his new dwelling house was 15th December 2007, when in fact it was 15th July 2008, and the statement was made in a document he was required to make 
under the Value Added Tax Decree 1991, for the time being enforced?
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 E.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
THE OFFENCES AND THEIR ELEMENTS }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 11.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
For Peniseniasi to be found guilty of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 forgery}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 in counts No. 1 and 3, the prosecution must prove beyond reasonable doubt, the following elements:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Peniseniasi}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
With intent to defraud}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Made a false document}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
In order that it may be used}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (v)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 As genuine

\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 12.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
The making of a false document must be accompanied by an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 intent to defraud}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , that is, an intent to trick or cheat someone}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . An }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 intent to defraud}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , or an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 intent to trick or cheat someone}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
, is presumed to exist if it appears that, at the time when the false document was made, there was in existence a specific person, ascertained or unascertained, capable of being defrauded th
ereby. In this case, the ultimate target was the Fiji Islands Revenue and Customs Authority. A document is false if the whole, or any material part thereof is falsely stated therein, and in particular, a document is false, if any material alteration, whet
her by addition, insertion, obliteration, erasure, removal or otherwise, has been made therein.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 13.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
For Mr. Jogia to be found guilty of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
uttering a forged document}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 in count No. 2, the prosecution must prove beyond reasonable doubt, the following elements:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Mr. Jogia }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Knowingly and fraudulently}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Utters}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Any forged document
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 14.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
In count No. 2, it must be first established as a matter of fact that, the document involved was a forged document. It must also be established that the accused 
knew it was a forged document, and he uttered it to a third party knowing it was a forged document. It must also be shown that when the accused knowingly uttered the forged document, he intended to defraud or cheat the third party.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 15.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 In count No. 4, for
 Mr Jogia to be found guilty of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
making a false statement without oath}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
, the prosecution must prove beyond reasonable doubt the following elements:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 the accused }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 knowingly and }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 wilfully
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 makes}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
a statement (not on oath)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (v)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 false in 
a material particular}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (vi)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
and the statement is made }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 (vii)\tab}}\pard \ltrpar
\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls7\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 in a document.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par This offence involved the making of false declarations in an official document. It must be shown that the accused made the false declaration knowingly and willfully. The statement is not made on oath.
\par 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 16.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Two accuseds are on trial in this case. Each of the accused is entitled to be tried solely on the evidence that is admissible against him. This means that you must consider the position of each accused separately, and come to a 
separate considered decision on each of them. Just because they are jointly charged does not mean they must both be guilty or not guilty. Most evidence in this case are admissible against both accuseds. However, regarding their FICAC caution interview sta
tements, which may contain their alleged confessions, the statements therein are only admissible against the maker of the statement, and on no other. In other words, in each accused}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 FICAC caution interview statements, you must totally disregard what the a
ccused said about his co-accused on the commission of the offence. You can only take into account what he said about himself, regarding his role in the commission of the crime.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 F.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 THE PROSECUTION
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 S CASE }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 17.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 The prosecution}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s case were as follows. On or 
about 7th September 2005, Mr. Ashwin Jogia (Accused No. 1) bought a piece of land at Pacific Harbour. He decided to build a new dwelling house at Dilo Place, Pacific Harbour. He obtained a $150,000 loan from Housing Authority - $10,000 was spent on the la
nd, and $140,000 was set aside for building a new dwelling house. He engaged }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Govinds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  Small Works}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  (a building contractor) to construct the house for him.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 18.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On 14th November 2005, Mr. Jogia applied to the Navua Rural Local Authority for permission to build his new dwelling house. The application was approved on 3rd February 2006. However, the actual construction started on 15th November 2006. According to the
 building contract, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Govind Small Works}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 was supposed to complete the house by 15th May 2007. In other words, it was agreed between Mr. Jogia and his building contractor that, it would take 6 months to build the house.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 19.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 However, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Govind Small Works}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  did
 not fulfill its part of the building contract. He was too slow. Mr. Jogia terminated him on 17th October 2007. Mr. Jogia hired another contractor, Rakesh, to complete his house. However, he again terminated Rakesh because he stole from him. Mr. Jogia sta
r
ted inquiring with Fiji Island Revenue and Custom Authority on his entitlement for a VAT refund, on acquisition of a new dwelling house. On or about 13th November, 2007, the Authority told him that he was entitled to a VAT refund if his house was fully co
mpleted, with the proper papers submitted with his application.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 20.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On 27th November, 2007, Mr. Jogia learnt from the 2008 Budget announcement, that VAT refunds for new dwelling would be removed in 2008. He immediately inquired with the Authority. He was a
dvised that a house completed before 31st December 2007, with the necessary paper works, would be entitled to a VAT refund. Houses completed after 31st December 2007, would not be entitled to a VAT refund. According to the prosecution, Mr. Jogia panicked.
 He had 34 days to complete his house, and do the necessary paper work.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 21.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
According to the prosecution, Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
s house was completed on 15th July 2008. He was not entitled to a VAT refund. The Navua Rural Local Authority adjudged Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s house completed on 15th July 2008. They accordingly issued a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion and Permit to occupy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  (Prosecution Exhibit No. 3). However, according to the prosecution, Mr. Jogia was not going to let the facts defeat him. He was determined to get the VAT r
efund, even if it meant altering official documents.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 22.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
According to the prosecution, Mr. Jogia somehow influenced Mr. Peniseniasi Tagikimatuku, to alter the Navua Rural Local Authority}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  [Prosecution Exhibit No. 3] date to 15.12.07, and its butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
s [Prosecution Exhibit No. 4] date to 15.12.07, to assist Mr. Jogia apply for a VAT refund. Mr. Peniseniasi was working for Navua Rural Local Authority, at the time, as Senior Assistant Health Inspector. Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s case was his resp
onsibility. According to the prosecution, Mr. Peniseniasi did not follow proper procedures when preparing the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Completion Certificate and its butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . According to the prosecution, he committed forgeries when he deliberately altered the dates in the completion certificate and its butt.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 23.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Mr. Jogia applied for a VAT refund on 29th July 2008 [Prosecution Exhibit No. 6]. According to the prosecution, he knowingly and fraudulently uttered the forged }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Completion Certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to the Fiji Island Revenue Custom Au
thority, knowing the same was forged. In applying for the VAT refund, according to the prosecution, he knowingly and willfully made a false statement that his house was completed on 15th December 2007, rather than 15th July 2008. As a result of the above,
 the prosecution is asking you, as assessors and judges of fact, to find Mr. Jogia guilty as charged on counts 2 and 4, and Mr. Peniseniasi, guilty as charged on count Nos. 1 and 3. That was the case for the prosecution.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 G.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 THE ACCUSEDS}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  CASES}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 

\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 24.\tab}}\pard\plain \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 On 16t
h January, 2012, the first day of the trial, the information was put to both accuseds. Mr. Jogia pleaded not guilty to count Nos. 2 and 4, while Mr. Peniseniasi pleaded not guilty to count Nos. 1 and 3. In otherwords, both accuseds denied the allegations 
against them. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 25.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
As far as Mr. Peniseniasi was concerned, his defence was very simple. Although he admitted that, as an employee of Navua Rural Local Authority, he prepared the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  and its butt, as exhibited in Prosecution Exhibit
s No. 3, 4 and 18, he did not alter the dates, as alleged. He appeared to say that, the prosecution had not provided any witness to say that, he was seen altering the dates of the certificate and its butt. Consequently he asks you as assessors and judges 
of facts, that, there was a reasonable doubt on his guilt, and he should be acquitted accordingly. That was his case.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 26.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 As for Mr. Jogia, his defence was a
lso simple. He maintained that his house was completed on 15th December 2007, and as such the dates on the completion certificate and its butt, were correct. This was so, despite it appearing to be altered. According to Mr. Jogia, he did not utter a forge
d completion certificate and did not make a false statement, when applying for a VAT refund to the Fiji Island Revenue and Custom Authority. He appeared to believe that he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s still entitled to a VAT refund. According to Mr. Jogia, he is not guilty as charged
, and asks you as assessors and judges of fact, to find him not guilty as charged. That was the case for Mr. Jogia.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 H.\tab}}\pard\plain \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid2834398 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 ANALYSIS OF THE EVIDENCE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par Documentary Evidence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 27.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
In this case, a lot of documentary evidence were submitted in court. The prosecution tendered Prosecution Exhibit No. 1 to 23B, while the Defence tendered Defence Exhibit No. 1 to 16. A list is provided to you to assist you locate the relevant exhibits, d
uring your deliberation. These exhibits are all evidence, and they will assist you understand the background of the case, and what actually happened, in addition to the oral evidence given in court by the witnesses.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 The Accuseds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  Caution Interview Statements}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 28.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Mr. Ashwin Jogia was caution interviewed by FICAC officers from 14th to 21st September 2009. He was asked a total of 231 questions and he gave 231 answers. It appeared he was given the standard meal and rest breaks. It also appeared he was given th
e standard cautions and given other rights.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 29.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
As for Mr. Peniseniasi Tagikimatuku, he was caution interviewed by FICAC officers from 16th to 21st September 2009. He was asked a total of 211 questions and he gave 211 answers. It appeared he was given the
 standard meal and rest breaks. He was cautioned and given other rights.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 30.\tab}}\pard\plain \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 If you accept that the accuseds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  caution interview statements were given voluntarily by the accuseds, and out of their own free will to the FICAC officers, then you may use the s
tatements as evidence for or against, its maker. If you find that the statements were given involuntarily, or not out of their own free will, to the FICAC officers, you may reject the statements, as evidence against its maker. However, in this case, the a
ccuseds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 caution interview statements were not seriously challenged by the defence, and as such, you can rely on the statements to explain the accuseds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  positions, in this case.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 The Case Against Mr. Peniseniasi Tagikimatuku}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 31.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 The parties agreed to the f
ollowing facts:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
It is agreed that the 2nd Accused in this matter is PENISENIASI TAGIKIMATUKU of 7 Siriti Place Nakasi (hereinafter referred to as the "2nd Accused").
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls8\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
It is agreed that the 2nd Accused was a Senior Assistant Health Inspector at Navua Health Office, in all times material to this case.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That an application for permission to erect a new dwelling house was made on the 26th of October 2005 with Navua Rural Local Authority (hereinafter referred to as the "NRLA") by the 1st accused.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the permission to erect the said dwelling house was approved by NRLA on the 3rd of February 2006.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 5.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the 2nd accused was assigned the responsibility to look after this project of dwelling house of the 1st accused as it fell within his assigned area (Pacific Harbour}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 to Nakaulevu Area).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 6.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the 2nd accused was responsible to inspect the various stages of the construction work of the dwelling house of the 1st accused.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That all the inspection reports were recorded at the back of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Application for Permission to Erect a Building}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  form and signed by the inspection officer namely 2nd accused.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 8.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That these records were also made in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Medical Department Building Register for NRLA (e.g. the date of application, name of applicant, date of approval, location of land and the date of completion certification).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 9.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That a letter dated 17th December 2007, signed by 1st accused and his wife addressing to the Secretary, NRLA, with attention to 2nd accused, requesting an inspection on his dwelling house.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 10.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the final inspection of the dwelling house was done by the 2nd accused on the 15th of July 2008.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 11.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 That the 2nd accused submitted th
e inspection report to the Health Inspector namely Samuela Bolalailai with the final report as per the approved plan on the 15th July 2008.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 12.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the Health Inspector namely Samuela Bolalailai instructed the 2nd accused to prepare the Certificate of Completion for the 1st accused.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 13.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That a Certificate of Completion bearing Number 41973 was prepared by the 2nd accused and signed by the Health Inspector namely Samuela Bolalailai on the 15th July 2008.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 14.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the 2nd accused issued the Certificate of Completion bearing No. 41973 to the 1st accused on the 15th July 2008.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 15.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the 1st accused requested NRLA to back date his above Certificate of Completion of the dwelling house.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 16.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 That the Health Insp
ector Samuela Bolalailai wrote a minute dated 15th July 2008 to the 2nd accused, Peniseniasi for the 1st accused, Ashwin Jogia to put his request in writing.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 17.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That the Figure in the month column on the butt copy of Certificate of Completion bearing BR No. 169/05, number 07 was crossed off and number 12 was written instead.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 18.\tab}}\pard \ltrpar
\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That a caution interview of 2nd accused Peniseniasi Tagikimatuku was conducted on 16/09/09, 17/09/09 and 21/09/09 conducted by Malakai Seru at FICAC officer, Suva.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 32.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Because
 the above facts were not disputed by the parties, I direct you as a matter of law that, you can take it that the prosecution had proven the above facts beyond reasonable doubt. This enables us to concentrate on the disputed issue, that is, did Penisenias
i alter the dates in the Completion Certificate and its butt?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 33.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
When Peniseniasi was caution interviewed by Mr. Malakai Seru on 17th September, 2009, the following questions and answers were recorded in his caution interview [Prosecution Exhibit No. 23B]:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q66:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Mr. Peniseniasi what is the exact date that the house of Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 was completed?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 15/07/2008}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q67:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Do you still maintain that you filled in the Certificate of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Completion on this same date}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 ?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par Q68:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
That means Mr. Peniseniasi that you filled the particulars in the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion on the 7th month, July. Is this correct?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q69:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 I wish to once again show you the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Permit to Occupy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  certificate number}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 41973 in the name of Ashwin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Jogia (certificate shown to suspect). Do you still maintain that this is}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 your handwriting?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes except for the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 07}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , the year has been altered from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 08}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 07}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q70:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Do you agree with us that only the year has been altered and not the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 day and the Month?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q71:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Mr. Peniseniasi why then did you write the 12th month,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
December on the Certificate of Completion instead of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 the 7th month}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 which is July?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
I admit that this was an error on my part, I think I was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 rushing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 through and I wrote the 12th month instead of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 the 7th month}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q72:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Are you aware that the Certificate of Completion is an official}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 document?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q73:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Do you agree with us that you had made a false entry}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 in an official}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 document?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes, just on the month}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q74:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Mr. Peniseniasi when you tear the Certificate of Completion and}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 gave it to Mr. Jogia, what is left in the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 booklet?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 The butt copy.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q75.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Did you also filled in the butt copy of Mr. Jogia}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s Certificate of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Completion?}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q76:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 I would like to show you the butt book copy of }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Completion BR No. 169/05 of Mr. Ashwin Jogia (butt book copy}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 shown to suspect). Whose handwriting is on this butt book copy?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Mine.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q77:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 When did you fill in the particulars in this butt book copy?

\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 I filled in the particulars on 15/07/08.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q78:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Did you also filled in the date?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q79:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 What date did you filled in the butt book copy?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 15/7/08.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q:79:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Do you agree with us that the date has been altered with twink and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 crossing out?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Yes.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q:80}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Who did the alterations of the dates?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 I do not know.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Q:81}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
I put it you that you are the one that altered the dates in the butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 book copy as you had also made a false entry in the Certificate of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Completion. What can you say to this?
\par A:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 No.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 34.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 When we 
look at the agreed facts in paragraph 31 and the answers Mr. Peniseniasi gave Mr. Malakai Seru in paragraph 33 hereof, one can see that he was heavily involved in the preparation of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  (Prosecution Exhibit No. 3) and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 its butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 (Prosecution Exhibit No. 4). He admitted he was the officer that prepared and filled in both documents. He admitted that the handwriting in the two documents were his. Even Mr. Samuela Bolalailai (PW1) and Mr. Aminiasi Kamikamica (PW7), in their evidence
, stated, the handwritings in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Completion Certificate and its butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 were Mr. Peniseniasi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
s. So, as a matter of fact, the defence did not dispute that, it was Mr. Peniseniasi who prepared and wrote the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate and its butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . Even Mr. Peniseniasi admitted, he filled in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  on 15th July 2008, and admitted he made a mistake, when he wrote the 12th month (December) on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  date, instead of July (ie 7th). He admitted he made a false entry in an o
fficial document by writing the 12th month, instead of the 7th month. However, he said, he didn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 t alter the year from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 08}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 07}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . He admitted he dated the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  as 15.07.08, but denied altering the same to 15.12.07. How can FICAC link Mr. Peniseniasi to these date alterations?
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Circumstantial Evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 35.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
The prosecution has not provided any eye witness to say that Mr. Peniseniasi altered the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate and its butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
, as alleged. This was obviously a difficulty for the prosecution. In order to connect these alleged alterations to Mr. Peniseniasi, the prosecution relied on what is often called circumstantial evidence. That simple means that the prosecution is relying 
u
pon evidence of various circumstances relating to the crime and the defendant which they say when taken together will lead to the sure conclusion that it was the defendant who committed the crime. It is not necessary for the evidence to provide an answer 
to all the questions raised in a case. You may think it would be an unusual case indeed in which a jury can say }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 We now know everything there is to know about this case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . But the evidence must lead you to the sure conclusion that the charge which the defend
ant faces is proved against him. Circumstantial evidence can be powerful evidence, but it is important that you examine it with care, and consider whether the evidence upon which the prosecution relies in proof of its case is reliable and whether it does 
p
rove guilt. Furthermore, before convicting on circumstantial evidence you should consider whether it reveals any other circumstances which are or may be of sufficient reliability and strength to weaken or destroy the prosecution case. Finally, you should 
b
e careful to distinguish between arriving at conclusions based on reliable circumstantial evidence, and mere speculation. Speculating in a case amounts to no more than guessing, or making up theories without good evidence to support them, and neither the 
prosecution, the defence nor you should do that.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 36.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 In this case, the prosecution said, Mr. Peniseniasi prepared the completion certificate and its butt on 15th July 2008. This was the date he made the final inspection on Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s house. Mr. Penisenia
si, in his caution interview and in his evidence, admitted he dated the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  as 15.12.08. In his interview and while giving evidence, Peniseniasi admitted making a mistake by writing the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 12th month}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , instead of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 7th month}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . Was it possible that he also altered the year in the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 08}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 07}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
? Was it possible also that he altered the dates on the completion certificate butt? According to Mr. Samuela Bolalailai (PW1), when Mr. Peniseniasi made his recommendation for the issue of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 to Mr. Jogia on 15th July 2008, he requested on behalf of Mr. Jogia to backdate the completion certificate to the end of 2007. Mr. Bolalailai told Mr. Peniseniasi it was no
t possible to do that. According to Mr. Bolalailai, Mr. Peniseniasi told him the backdating was necessary for Mr. Jogia to claim a VAT refund. It would appear at this stage that Mr. Peniseniasi was no longer impartial. He appeared to be an advocate for Mr
. Jogia, rather than his employer, the Navua Rural Local Authority. The prosecution is saying that, given Mr. Peniseniasi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s strong interest in the outcome of Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s case, there was strong circumstantial evidence that he was the one who altered the date
s in the completion certificate and its butt, to assist Mr. Jog ia claim a VAT refund. According to the prosecution, he had the intent to defraud his employer, the Navua Rural Local Authority, by making a falsely dated }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate and its butt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , in order that it may be used as genuine. These are matters for you.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 The Case Against Ashwin Jogia }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 37.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
On 29th July 2008, Mr. Jogia submitted his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Application for a VAT refund on Acquisition of a New Dwelling House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to the Fiji Island Revenue and Custom Authority, at Nasese. [Prosecution Exhibit No. 7]. In support of his application, Mr. Jogia submitted a copy of the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion & Permit to Occupy}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  [Prosecution Exhibit No. 3] from the
 Navua Rural Local Authority. In his evidence, Mr. Jogia said, he received the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  from Mr. Peniseniasi, on 15th July 2008, when his house was finally inspected, by him. Mr. Peniseniasi confirmed the above.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 38.\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Mr. Peniseniasi, in 
his evidence, confirmed that after inspecting Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s house, they went to the office of Navua Rural Local Authority. That was on 15th July 2008. Mr. Jogia admitted, in his evidence that before the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  was issued, Mr. Peniseniasi and him discussed the backdating of the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to 2007. Mr. Jogia was asked to put his request in writing, and he did so accordingly.

\par }\pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 39.\tab}}\pard\plain \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Mr. Jogia wrote the following letter:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 15 July 2008
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Attn: Mr. Peni Seniyasi
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 The Secretary
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Navua Rural Local Authority
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 c/- Navua Health Centre
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 P. O. Box 84, Navua}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Re: Completion Certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Dear Sir}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
I would highly request if you could provide me a completion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 certificate for my vila 959 Dilo Place, Pacific Harbour and this could}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 be backdated to 27 December 2007.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
In order to claim VAT refund for my new dwelling house I need to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 obtain a completion certificate prior to 1 January 2008.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Thank you very much for your consideration for this request.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Sincerely
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 ASHWIN JOGIA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f37\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 40.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Mr. Jogia in his evidence said, after writing the above letter, he received his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 , dated 15.12.07. Mr. Peniseniasi, in his evidence said, he gave the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to Mr. Jogia, on 15th July 2008. In his evidence, Mr. Jogia admitted that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  nobody told him it was illegal to backdate a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . As a matter of law, I must direct you, as assessors and judges of fact, that ignorance of the law is not a defence, to committing an offence.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 41.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
The above would appear to show that Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
s house was finally inspected on 15th July 2008. Mr. Jogia and Mr. Peniseniasi returned to the Navua Rural Local Authority}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s office to issue the completion certificate, on the same day. Mr. Jogia asked for the certificate, on the s
ame day. Mr. Jogia asked for the certificate to be backdated to 27.12.07. In other words, Mr. Jogia was asking for an official document to be falsified. He was, in effect, asking Mr. Peniseniasi to commit forgery. Mr. Jogia said he received the completion
 certificate dated 15.12.07. According to Mr. Peniseniasi, a house is completed when adjudged by the Navua Rural Local Authority, after a final inspection to confirm the completion of the house. In Mr. Jogia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s case, it was 15th July 2008, not 15th December 2007. When Mr. Jogia received the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 dated 15.12.07, he knew it was a false document. On 29th July 2008, it would appear, he knowingly uttered the forged }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 completion certificate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  to the Fiji Island Revenue and Customs Authority, with intend to defraud them of the so-called VAT return. This is matter for you, on count No. 2.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 42.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
When he submitted his }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 application for VAT refund}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
 [Prosecution Exhibit No. 7], Mr. Jogia wrote the date of the completion of his house, as 15.12.07. He knew the final inspection on his house was on 15th July 2008 [see Prosecution Exhibit No. 1, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Visit of Inspection}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
]. According to Mr. Peniseniasi, a house is completed officially, when the Navua Rural Local Authority confirms a completed house with a final inspection, and the issuance of a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Certificate of Completion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 . The certificate was to be dated on the day of the final inspection. In Mr. Jogia}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
s case, his house was finally completed on 15th July 2008. The evidence seemed to show that Mr. Jogia knew this. Neve
rtheless, it would appear that, when Mr. Jogia applied for his VAT refund from the Fiji Island Revenue and Customs Authority, he knowingly and willfully made a false declaration in the application, that his house was completed on 15.12.07, when it fact, i
t was completed on 15th July 2008. This is a matter for you, on count No. 4.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 \hich\af0\dbch\af0\loch\f0 43.\tab}}\pard \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
You have heard the evidence of all the prosecution and defence witnesses. You have observed their demeanour in the courtroom, while they were giving evidence. How did they beh
ave in the courtroom? Were they forthright when examined-in-chief, cross-examined and re-examined? Were they evasive or argumentative when examined-in-chief, cross-examined and re-examined? How did they dress to court? Given the above, my address to you o
n the law, your life experiences and common sense, you should be able to decide which witness}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s evidence or part of his evidence is reliable and therefore to accept, and which witness}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s evidence or part of his evidence is unreliable and therefore to reject, in your deliberation in this case.
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 SUMMARY}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 44.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Remember, the burden to prove the accuseds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  guilt beyond reasonable doubt lies on the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 prosecution throughout the trial, and it never shifts to the accuseds, at any stage of the trial. The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
accuseds are not required to prove their innocence, or prove anything at all. In fact, they are}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 presumed innocent until proven guilty beyond reasonable doubt. If you accept the prosecution}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
'}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 version of events, and you are satisfied beyond reasonable doubt so that you are sure of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 accuseds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  guilt, you must find them guilty as charged. If you do not accept the prosecution}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 version of events, and you are not satisfied beyond reasonable doubt so that you are not sure of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 the accuseds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398  guilt, you must find them not guilty as charged.
\par 
\par 45.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Your opinions are as follows:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par }\pard \ltrpar\s15\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Count No. 1:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Forgery}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Accused No. 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Guilty or Not Guilty 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Count No. 2:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Uttering a Forged Document}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Accused No. 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Guilty or Not Guilty 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Count No. 3:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Forgery}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Accused No. 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Guilty or Not Guilty 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Count No. 4:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 False Statement without Oath}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Accused No. 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Guilty or Not Guilty 
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 46.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 You may now retire to deliberate on the case, and once you}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 ve reached your decision, you may}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 inform our clerk, so that we could reconvene to receive your decisions.
\par 
\par }\pard \ltrpar\s15\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
Salesi Temo
\par }{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f0\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 JUDGE
\par }\pard \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2834398\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 
\par Solicitor for the State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Office of Fiji Independent Commission Against Corruption, Suva 
\par Solicitor for First Accused}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 Sherani & Co., Barristers & Solicitors, Suva 
\par Solicitor for Second Accused}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang2057\langfe1033\langnp2057\insrsid2834398\charrsid2834398 A. Naco, Barrister & Solicitor, Suva 
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