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{\f41\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f43\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f44\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f45\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
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{\f418\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f420\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f421\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f423\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}
{\f424\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f425\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f426\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f427\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}
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{\f433\fbidi \froman\fcharset161\fprq2 Palatino Linotype Greek;}{\f434\fbidi \froman\fcharset162\fprq2 Palatino Linotype Tur;}{\f437\fbidi \froman\fcharset186\fprq2 Palatino Linotype Baltic;}
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{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
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{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
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{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
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\b\f39\ul\insrsid11959421\charrsid3960080 IN THE }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11876118 TAX}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11959421  COURT OF }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11959421\charrsid3960080 FIJI

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\b\f39\ul\insrsid11876118\charrsid11876118 HBT No}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11876118  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11959421\charrsid11876118 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11959421  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\f39\ul\insrsid11876118 0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11959421 5 of 2016
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\par 
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\f39\insrsid11959421  of an Appeal under the Tax Administration Decree from a decision of the Tax Tribunal dated 5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\super\insrsid11959421\charrsid11959421 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421  July 2016 }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid16079376 by NADI METH}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11876118 ODIST}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid16079376  DIVISION HOLDING COMPANY LIMITED}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421  (Appellant)
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\par 
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\ltrch\fcs0 \b\f39\insrsid11959421\charrsid11959421 NADI METHODIST DIVISION HOLDING COMPANY LIMITED}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 
\par 
\par 
\par }\pard \ltrpar\qj \li5040\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5040\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421                                                   }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\f39\insrsid11959421\charrsid13860578 APPELLANT
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 And}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118                                         }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\f39\insrsid11959421\charrsid11959421 CHIEF EXECUTIVE OFFICER}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11876118 , FIJI REVENUE & CUSTOMS AUTHORITY}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid11959421 
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\par    \tab \tab             \tab \tab \tab \tab \tab \tab \tab                        }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid13860578 RESPONDENT
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\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\ul\insrsid11959421 Coram}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 \tab 
\tab \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421         \tab :\tab The Hon. Mr Justice David }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 Alfred
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 
\par 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid3960080 Counsel}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid11959421\charrsid3960080 \tab \tab \tab :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 Mr. J. Savou }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 
Appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 
\par }\pard \ltrpar\ql \fi30\li3600\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3600\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 Mr. O. Verebalavu, Mr R. P. Singh with him, for the Respondent.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 
\par 
\par }\pard \ltrpar\ql \fi720\li7200\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin7200\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid3960080 Date of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421 Hearing
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 \tab \tab :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 24 February 2017
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid3960080 Date of Judgment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 \tab \tab :\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 22 November 2017}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid3960080 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11959421 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\insrsid11959421\charrsid3960080 
\par }{\rtlch\fcs1 \af0\afs32 \ltrch\fcs0 \b\f39\fs32\ul\insrsid11959421\charrsid3960080 JUDGMENT
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11959421 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11959421\charrsid3960080 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid11959421 \hich\af39\dbch\af0\loch\f39 1.\tab}}\pard\plain \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid11959421\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid11959421 This is an appeal by the Appellant praying for an order that the Decision of the Tax Tribunal dated 5 July 2016 be set aside because the Tribunal erred:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid11959421 \hich\af39\dbch\af0\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid11959421\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 In law in holding that there were never any 
refund due and payable to the Appellant when the Notice of Assessments showed there were refunds.
\par }\pard \ltrpar\s15\qj \li1080\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid1187324\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid1187324 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid11959421 \hich\af39\dbch\af0\loch\f39 (2)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid11959421\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 
In holding that the Respondent (sic) was not entitled to claim input credits outside the 3 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 
ear period provided under s.39(6) of the Value Added Tax Decree}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273  (Decree) as the evidence showed the Appellant had not claimed Input Credit contrary to the said limitation period.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1187324\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid1187324\charrsid1187324 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (3)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid11959421\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 
In law in holding that s.65(1) precludes the Respondent from making any refund to the Appellant  for the taxable periods concerned.
\par }\pard \ltrpar\s15\qj \li1080\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (4)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid1187324\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 The grounds for the appeal are that:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (a)\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid4987273 ribunal failed to consider s.39(6) of the Decree did not apply to the situation of the Appellant as it did not deduct no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid1734392 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 
 seek to deduct input credits from the output tax amount.
\par }\pard \ltrpar\s15\qj \li1440\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13860578\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid13860578 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (b)\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 The Tribunal failed to consider the sole 
issue it had to determine was whether the Respondent could forfeit refunds assessed to the Appellant.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13860578\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid13860578\charrsid13860578 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (c)\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 The Tribunal erred in reading into the Decree }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid11876118 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 n interpretation purporting to place limitations on the Respondent\rquote s (sic) entitlement to input credits.
\par }\pard \ltrpar\s15\qj \li1440\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (5)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid1187324\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 The Appellant seeks the following orders:-
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin1080\itap0\pararsid11876118\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 That the Respondent incorrectly forfeited the Refunds assessed to the Appellant.
\par }\pard \ltrpar\s15\qj \li1080\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid13860578\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid13860578 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 (2)\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin1440\itap0\pararsid11876118\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 
That the Respondent comply with the Decree and set off the Refunds owed to the Appellant against future taxes of the Respondent.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273\charrsid6307914 \hich\af39\dbch\af0\loch\f39 2.\tab}}\pard \ltrpar\s15\qj \fi-630\li630\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin630\itap0\pararsid15863716\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid6307914 At the hearing the Counsel for the Appellant submitted that}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid8192527  the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid6307914 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118\charrsid6307914 ole}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid6307914 
 issue was the refund of VAT.  The elders developed the land gifted to them.  The Appellant registered for VAT and income tax which were granted.  The VAT returns were filed.  There was no outpu
t tax but there was input tax on the suppliers to the Appellant.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid6307914 
The VAT was credited to the Appellant.  The Revenue issued notices of assessments.  Counsel said the Revenue could keep the money but should not forfeit the tax credited.  The provision of 3 years does not apply to the Appellant.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4987273 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid4987273 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273 \hich\af39\dbch\af0\loch\f39 3.\tab}}\pard\plain \ltrpar\s15\qj \fi-630\li630\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin630\itap0\pararsid15863716\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid4987273 At this juncture, both }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 Counsel}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273  said they cannot tell when the first sales were made.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid4987273 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid4987273\charrsid4987273 \hich\af39\dbch\af0\loch\f39 4.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid4987273 Counsel continued that the Appellant did not make an application}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15863716  for refund.  There was no time limit to holding the refunds by the Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421\charrsid4987273  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11959421 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15863716\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15863716\charrsid15863716 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid15863716 \hich\af39\dbch\af0\loch\f39 5.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15863716 Counsel for the Revenue then submitted. He }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid6307914 said }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15863716 the refund was forfeited under s.65 (1) of the Decree.  The assessments were made lawfully.  
The input tax exceeded the output tax because there were nil sales.  The Revenue calculates the VAT payable under s.39(2).  Under s.65(1) excess tax is only refunded if an application is made within 3 years.  Here the application was made}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid6775347  on 16 June 2015.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6775347\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6775347\charrsid6775347 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid6775347 \hich\af39\dbch\af0\loch\f39 6.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6775347 The Revenue backdated the application }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 
made under s.22(5)(b) to be registered }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6775347 only for the information of the Revenue and not for the purpose of validating the application for a refund for it to come within the 3 years.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid15863716 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4546799\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4546799\charrsid4546799 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid6775347 \hich\af39\dbch\af0\loch\f39 7.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6775347 At}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118  the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid6775347  end of the arguments I said I would take time for consideration.  I now deliver my decision.  The grounds of appeal make it crystal clear that the sole issue before}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid5404751 
 the Tribunal was whether the Respondent could forfeit refunds assessed to the Appellant. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11876118\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118\charrsid11876118 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid6307914 \hich\af39\dbch\af0\loch\f39 8.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 I will go straight to section 65(1) of the Decree}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid5404751\charrsid11876118 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid5404751\charrsid11876118 This states that where the C.E.O }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid11876118 (Revenue) }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid5404751\charrsid11876118 is satisfied that tax has been paid in excess of the amount properly calculated in respect of any taxable period, the CEO shall refund the amount paid in excess \'93provided }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid6307914 that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid5404751\charrsid11876118 no refund shall be made\'85\'85\'85
after the expiration of the period of 3 years immediately after the end of the taxable period, unless written application for the refund is made by or on behalf of the registered person before the expiration of the period.\'94}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid5404751 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15611103\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103\charrsid15611103 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid6307914 \hich\af39\dbch\af0\loch\f39 9.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 Pausing to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid5771997 read s.2}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid6307914 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 ) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 together with s.22(1) the Appellant is clearly a registered}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914  person}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103   who carries on any taxable activity.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15611103\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103\charrsid15611103 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid6307914 \hich\af39\dbch\af0\loch\f39 10.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 I return to s.65(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid10518055 . }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid6307914  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 I discern quite clearly that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527 L}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 egislature\rquote 
s intention in the use of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914 imperative }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 \'93shall\'94 twice is that it is mandatory meaning obligatory for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid6307914 R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 
evenue to refund the excess tax just as it is equally mandatory or obligatory for the taxpayer, the Appellant, to make a written application for the refund before the expiration of the specified 3 years period.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid6307914  In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527 other}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid6307914  words absent the application absent the refund.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15611103\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103\charrsid15611103 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid15611103 \hich\af39\dbch\af0\loch\f39 11.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 
Here it is common ground between both sides that the Appellant never made any written application for a refund within the said 3 years period.  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 
 only made an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 objection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103  through its corporate tax expert, Jactak Consulting\rquote s letter dated 24 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid12213756 September}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103  2015 which from the record was received by Revenue on 25 September 2015.  If this letter }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 were the application}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103  for refund it was clearly outside the specified 3 years period as it related to the taxable periods, September 2007, December }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 2007, December 2008 }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 and March 2009.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15611103\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103\charrsid15611103 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid12213756 \hich\af39\dbch\af0\loch\f39 12.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 It also}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 
 bears repeating that the Appellant\rquote s Counsel in his oral submission said the Appellant did not make any application for a refund.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15611103\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103\charrsid15611103 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid15611103 \hich\af39\dbch\af0\loch\f39 13.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid15611103 At this point}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 
 I will respectfully adopt and apply to the present case the following passage from the judgment of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid10953183 Rowla}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 tt}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid10953183  J. in the leading tax case of Cape Brandy Syndicate v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12213756 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid10953183  Inland Revenue Commissioners [1921] 1 K.B at page 71}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid12213756 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid10953183 \'93It simply means that in a taxing Act one has to look merely at what is clearly said.  Ther
e is no room for any intendment.  There is no equity about a tax.  There is no presumption as to a tax.  Nothing is to be read in, nothing is to be implied.  One can only look fairly at the language used\'94.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid12213756  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8192527\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527\charrsid8192527 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid16334712\charrsid14290768 \hich\af39\dbch\af0\loch\f39 14.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid14290768 Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527 u}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid16334712\charrsid14290768 s it is clear that this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid14290768 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid14290768 ourt has to read the 
sections in the Decree in their plain language }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid14290768 so that any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid14290768  tax refund under either s.3}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid14290768 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid14290768 (4) or s.39(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid14290768 
) are by the express wording of these sub-sections themselves}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid14290768  to be refunded to the taxpayer pursuant to section 65}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid14290768 , the import of which I have alluded to in para 10.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid14290768 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16334712\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid16334712 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid16334712\charrsid8192527 \hich\af39\dbch\af0\loch\f39 15.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid8192527 I shall finally deal with the term \'93forfeit\'94 used by }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid8192527 Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527\charrsid8192527 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid16334712\charrsid8192527  Osborn\rquote s Concise }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 L}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid8192527 aw Dictionary (7}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\super\insrsid16334712\charrsid8192527 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid8192527  edition) defines \'93forfeiture\'94 as \'93the dep}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 rivation}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid8192527  of a person of his property as a penalty for some act or omission\'94.  It can immediately be seen that Revenue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527\charrsid8192527 was}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid16334712\charrsid8192527  using the wrong term for what it has done.  Revenue is not penalizing the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid16334712\charrsid8192527 ppellant for some wrongful act or omission.  It is merely saying the Appellant cannot be entitled to a refund}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202\charrsid8192527  simply and p
urely because it did not comply with a valid requirement of a lawful Ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202\charrsid8192527  of Parliament that it }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 first }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202\charrsid8192527 make a written application with}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid3697202\charrsid8192527  the specified period.  By no stretch of the imagination can this be considered as a forfeit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768\charrsid8192527 ure}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid3697202\charrsid8192527 .  Consequently there is nothing unconstitutional or illegal about the Revenue\rquote s action}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527\charrsid8192527 , as}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid8468145\charrsid8192527  it follows the night the day the Revenue was not required to provide any refund.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid5404751\charrsid8192527 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8468145\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145\charrsid8468145 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid8468145 \hich\af39\dbch\af0\loch\f39 16.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 If I may say so with respect, the Revenue\rquote s use of the words \'93}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid14290768 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 Refund forfeited }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8192527 under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145  Section 65}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid14290768 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768 
in the Notice of Amended Assessment }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 while both unhappy and inappropriate cannot detract}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202  nor derogate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 
from the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202 correct}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145  legal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202 position of Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 
.  In my opinion the Revenue could not and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid14290768 did}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145  not forfeit any refund because in the first place there was no refund to be paid at all.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f39\insrsid3697202   And by the same token there was no amount to be offset against any future tax payable.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8468145\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145\charrsid8468145 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid8468145 \hich\af39\dbch\af0\loch\f39 17.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 
In the light of my decision, there is consequently no need for me to consider any other question or issue raised by the Appellant because all would have fallen to the ground.  In the result I uphold the Tribunal\rquote s Decision dismissing the Applicatio
n for Review.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8468145\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145\charrsid8468145 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \f39\fs22\insrsid8468145 \hich\af39\dbch\af0\loch\f39 18.\tab}}\pard \ltrpar\s15\qj \fi-567\li567\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin567\itap0\pararsid7437604\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 
However, in the circumstances I shall order each party to bear their own costs throughout these proceedings, both here and below.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273\charrsid4987273 
\par }\pard \ltrpar\s15\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4987273\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid4987273 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202\charrsid4987273 
\par }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 
\ltrch\fcs0 \f39\insrsid8468145\charrsid8468145 Delivered at      Suva this        22}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\super\insrsid8468145\charrsid8468145 nd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\super\insrsid5771997        }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f39\insrsid8468145\charrsid8468145  day of         November              2017.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid12722274 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid3697202 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145 \tab \tab \tab \tab \tab \tab \tab \tab \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.
\par \tab \tab \tab \tab \tab \tab \tab \tab David Alfred
\par \tab \tab \tab \tab \tab \tab \tab \tab Judge
\par \tab \tab \tab \tab \tab \tab \tab \tab High Court of Fiji}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f39\insrsid8468145\charrsid8468145 
\par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a
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