{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31506\stshfloch31506\stshfhich31506\stshfbi31507\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 02040502050505030304}Palatino Linotype;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f267\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f268\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f270\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f271\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f272\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f273\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f274\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f275\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f607\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f608\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f610\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f611\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f614\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f615\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f637\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f638\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f640\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}
{\f641\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f642\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f643\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\f644\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\f645\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f657\fbidi \froman\fcharset238\fprq2 Palatino Linotype CE;}{\f658\fbidi \froman\fcharset204\fprq2 Palatino Linotype Cyr;}{\f660\fbidi \froman\fcharset161\fprq2 Palatino Linotype Greek;}
{\f661\fbidi \froman\fcharset162\fprq2 Palatino Linotype Tur;}{\f664\fbidi \froman\fcharset186\fprq2 Palatino Linotype Baltic;}{\f665\fbidi \froman\fcharset163\fprq2 Palatino Linotype (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\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;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\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\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}
{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\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;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;
\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;
\red192\green192\blue192;}{\*\defchp \f31506\fs22 }{\*\defpap \ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 
\snext0 \sqformat \spriority0 \styrsid7936156 Normal;}{\*\cs10 \additive \ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused Normal Table;}{
\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext15 \sqformat \spriority34 \styrsid7936156 List Paragraph;}{\s16\ql \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext16 \slink17 \sunhideused \styrsid15154051 header;}{\*\cs17 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \dbch\af31505 \sbasedon10 \slink16 \slocked \styrsid15154051 Header Char;}{\s18\ql \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext18 \slink19 \sunhideused \styrsid15154051 footer;}{\*\cs19 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \dbch\af31505 \sbasedon10 \slink18 \slocked \styrsid15154051 Footer Char;}}{\*\listtable{\list\listtemplateid-1275308004\listhybrid
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1860477970\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4
\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2
\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\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\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid38012769}{\list\listtemplateid88364330\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid185742388\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\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\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid252399962}{\list\listtemplateid-2018590448\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-975812856\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\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\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid787166260}{\list\listtemplateid-357505564\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1704062230\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\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\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid887645660}{\list\listtemplateid-1643868716\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid162678458\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\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\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid1166822629}{\list\listtemplateid1614331160\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6480\lin6480 }{\listname ;}\listid1499954133}}{\*\listoverridetable{\listoverride\listid1499954133\listoverridecount0\ls1}{\listoverride\listid887645660
\listoverridecount0\ls2}{\listoverride\listid1166822629\listoverridecount0\ls3}{\listoverride\listid252399962\listoverridecount0\ls4}{\listoverride\listid787166260\listoverridecount0\ls5}{\listoverride\listid38012769\listoverridecount0\ls6}}
{\*\rsidtbl \rsid993757\rsid1130237\rsid2110597\rsid2440381\rsid3438488\rsid4676052\rsid5640928\rsid7625169\rsid7669220\rsid7936156\rsid8916130\rsid8926349\rsid11501209\rsid11689091\rsid13831360\rsid14051081\rsid14098499\rsid14581000\rsid15144060
\rsid15154051\rsid15283200\rsid16458241}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\author Makereta S. Rasan}{\operator Makereta S. Rasan}
{\creatim\yr2018\mo11\dy30\hr15\min45}{\revtim\yr2018\mo11\dy30\hr15\min45}{\printim\yr2018\mo11\dy30\hr12\min59}{\version2}{\edmins1}{\nofpages5}{\nofwords887}{\nofchars5057}{\*\company ITC SERVICES}{\nofcharsws5933}{\vern49273}}{\*\xmlnstbl {\xmlns1 htt
p://schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves0\trackformatting1\donotembedsysfont1\relyonvml0\donotembedlingdata0\grfdocevents0\validatexml1\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors1\noxlattoyen
\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1
\jexpand\viewkind1\viewscale120\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct
\asianbrkrule\rsidroot7936156\newtblstyruls\nogrowautofit\usenormstyforlist\noindnmbrts\felnbrelev\nocxsptable\indrlsweleven\noafcnsttbl\afelev\utinl\hwelev\spltpgpar\notcvasp\notbrkcnstfrctbl\notvatxbx\krnprsnet\cachedcolbal \nouicompat \fet0
{\*\wgrffmtfilter 2450}\nofeaturethrottle1\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15154051 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14098499 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15154051 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14098499 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15154051 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14098499 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15154051 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14098499 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\footerr \ltrpar \pard\plain \ltrpar\s18\qc \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15154051 \hich\af31506\dbch\af31505\loch\f31506  PAGE   \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid1130237 \hich\af31506\dbch\af31505\loch\f31506 1}}}\sectd \ltrsect
\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15154051 
\par }\pard \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15154051 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 
\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 
THE HIGH COURT OF FIJI AT SUVA
\par \hich\af39\dbch\af31505\loch\f39 CIVIL JURISDICTION
\par }\pard \ltrpar\qr \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 
\par \hich\af39\dbch\af31505\loch\f39 Civil Action No. HB}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid8926349 \hich\af39\dbch\af31505\loch\f39 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 
\hich\af39\dbch\af31505\loch\f39  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid8926349 \hich\af39\dbch\af31505\loch\f39 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 
 of 201}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid8926349 \hich\af39\dbch\af31505\loch\f39 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 
\par }\pard \ltrpar\ql \li6000\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin6000\itap0\pararsid8926349 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 \hich\af39\dbch\af31505\loch\f39 
IN THE MATTER OF PACIFIC BEACH INVESTMENT LIMITED
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8926349 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 \hich\af39\dbch\af31505\loch\f39  \tab \tab \tab \tab 
\tab \tab \tab \tab      AND
\par }\pard \ltrpar\ql \li6000\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin6000\itap0\pararsid8926349 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid8926349\charrsid7669220 
\hich\af39\dbch\af31505\loch\f39 IN THE MATTER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 \hich\af39\dbch\af31505\loch\f39  of Section 28(7) of the Tax Administration Decree 2009\tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid7936156\charrsid3607727 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 
\par \hich\af39\dbch\af31505\loch\f39 BETWEEN}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \tab \tab \hich\af39\dbch\af31505\loch\f39 :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 
\hich\af39\dbch\af31505\loch\f39 FIJI REVENUE AND \hich\af39\dbch\af31505\loch\f39 CUSTOMS SERVICE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39  
\par }\pard \ltrpar\qr \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \tab \tab \tab \tab 
\hich\af39\dbch\af31505\loch\f39            
\par \hich\af39\dbch\af31505\loch\f39  \tab \tab \tab \tab \tab \tab \tab                        }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 \tab \tab \hich\af39\dbch\af31505\loch\f39           }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 \hich\af39\dbch\af31505\loch\f39 ETITIONER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid7936156\charrsid3607727 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f39\fs24\insrsid7936156\charrsid3607727 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 AND}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39  \tab \tab \tab :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 \hich\af39\dbch\af31505\loch\f39 JOSEPHINE SINGH}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8926349 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 \hich\af39\dbch\af31505\loch\f39  \tab \tab  \tab \tab 
\tab \tab \tab \tab \tab                    RESPONDENT    }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid8926349\charrsid8926349 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 Coram\tab \tab :\tab The Hon.  Mr Justice David Alfred
\par 
\par 
\par 
\par \hich\af39\dbch\af31505\loch\f39 Counsel\tab \tab :\tab M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 
\hich\af39\dbch\af31505\loch\f39  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 S.  Devan for the Interested Party}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 
\par \tab \tab \tab \tab \hich\af39\dbch\af31505\loch\f39 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 s R. Malani for the Petitioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid7936156\charrsid3607727 .
\par \tab \tab \tab \tab 
\par 
\par \hich\af39\dbch\af31505\loch\f39 Date of Hearing\tab :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 12 October 2018}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 
\par \hich\af39\dbch\af31505\loch\f39 Date of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 Decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \tab 
\hich\af39\dbch\af31505\loch\f39 :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 30 November 2018}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \tab 
\par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7936156 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 
DECISION
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid7936156\charrsid3607727 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 1.\tab}}\pard\plain \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid7936156\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 \hich\af39\dbch\af31505\loch\f39 This is the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 
Summons of the Interested Party (Seagram Group Limited) (Seagram) seeking the following orders:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin1080\itap0\pararsid7936156\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 That leave be granted to
\hich\af39\dbch\af31505\loch\f39  Seagram to intervene and be joined as a party to this action.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 (2)\tab}\hich\af39\dbch\af31505\loch\f39 
That the Order dated 18 July 2018 as far as it affects the property held under lease No.357644, Lot 1 on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 511 (the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 
\hich\af39\dbch\af31505\loch\f39 ) be set aside.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 
\par }\pard \ltrpar\s15\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7936156\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156\charrsid3607727 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 2.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid7936156\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 
The application is supported by the affidavit of Neel\hich\af39\dbch\af31505\loch\f39  Shiva}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 m (Shivam)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39  who deposed as follows:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid7936156\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 He }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 is the proprietor of Neel Shivam}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39  L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 
\hich\af39\dbch\af31505\loch\f39 awyers who act for Seagram and is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39  authorised by Sea}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 
\hich\af39\dbch\af31505\loch\f39 gram}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7936156 \hich\af39\dbch\af31505\loch\f39  to make this affidavit.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 (2)\tab}\hich\af39\dbch\af31505\loch\f39 
Circa 31 December 2013 Seagram filed civil action HBC No. 372 of 2013 (the Action) in the High Cou\hich\af39\dbch\af31505\loch\f39 rt seeking injunctive orders against Pacific Beach Investments Limited (the Defendant).
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7936156 \hich\af39\dbch\af31505\loch\f39 (3)\tab}\hich\af39\dbch\af31505\loch\f39 Seagram obtained an interim injunctive order on 3 February}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39  2015 restraining the Defendant from disposing of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 property}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 .
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 (4)\tab}\hich\af39\dbch\af31505\loch\f39 An order for sale was granted by this Court on
\hich\af39\dbch\af31505\loch\f39  18 July 2018.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 (5)\tab}\hich\af39\dbch\af31505\loch\f39 They have reasons to believe that the Defendant together with }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15283200 \hich\af39\dbch\af31505\loch\f39 Petitioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 
)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39  is attempting to circumvent the Action so that no order for specific performance is granted by the Court.
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3438488 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 3.\tab}}\pard\plain \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid3438488\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 Revenue\hich\f39 \rquote \loch\f39 s reply to the affidavit in support is \hich\af39\dbch\af31505\loch\f39 
by the affidavit of Timaima Rayawa who deposes as follows:
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1080\itap0\pararsid3438488\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 
The CEO of Revenue is aware there was a caveat on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 property}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 
.  The CEO has the duty to collect tax by suit pursuant to section 23(1) of the Tax Administration Act 2009 (Act) and any unpaid tax \hich\af39\dbch\af31505\loch\f39 may be sued for an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 
\hich\af39\dbch\af31505\loch\f39 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39  recovered in any court by the CEO.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 (2)\tab}\hich\af39\dbch\af31505\loch\f39 
The CEO placed a charge on the property on 8 April 2014.  The Defendant was informed that its failure to pay the tax would result in Revenue enforcing the charge pursuant to s.28(7) of the Act.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 (3)\tab}\hich\af39\dbch\af31505\loch\f39 Revenue\hich\af39\dbch\af31505\loch\f39 
 has no intention to circumvent the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 \hich\af39\dbch\af31505\loch\f39 
ction.  Its only interest is the tax liability the Defendant owes to the State.
\par }\pard \ltrpar\s15\qj \li1080\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid3438488\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid3438488\charrsid993757 \hich\af39\dbch\af31505\loch\f39 4.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid3438488\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488\charrsid993757 \hich\af39\dbch\af31505\loch\f39 
The hearing commenced with Ms Devan submitting.  She said Seagram filed a legal action which has heard by Kumar J whose judgment is awaite\hich\af39\dbch\af31505\loch\f39 d on an application for specific performance.  Seagram\hich\f39 \rquote \loch\f39 
s caveat was lodged on 17 October 2013 and Revenue\hich\f39 \rquote \loch\f39 s charge was lodged on 8 April 2014.  The caveat has priority over the charge.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757\charrsid993757 
\hich\af39\dbch\af31505\loch\f39  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488\charrsid993757 \hich\af39\dbch\af31505\loch\f39 There is an injunction by consent and the Defendant cannot sign the tra\hich\af39\dbch\af31505\loch\f39 
nsfer and Revenue has no power to transfer.  Seagram will pay Revenue the tax payable by the Defendant if they succeed in their action i.e purchase the property.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3438488\charrsid993757 \hich\af39\dbch\af31505\loch\f39 The Respondent is improperly joined as the application should be against the taxpayer, the \hich\af39\dbch\af31505\loch\f39 Defendant}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7625169\charrsid993757 \hich\af39\dbch\af31505\loch\f39 .  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757\charrsid993757 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid993757\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757\charrsid993757 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid7625169 \hich\af39\dbch\af31505\loch\f39 5.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid3438488\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7625169 \hich\af39\dbch\af31505\loch\f39 
Ms Malani then submitted.  She said the letter from Neel Shiva}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2440381 \hich\af39\dbch\af31505\loch\f39 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7625169 \hich\af39\dbch\af31505\loch\f39 
 was received on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39  20 July 2018 but the order had been granted on 18 July}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 
\hich\af39\dbch\af31505\loch\f39  2018}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 .  The Revenue is not circumventing the action but }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 
\hich\af39\dbch\af31505\loch\f39 is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 only interested in recovering the debt from the t\hich\af39\dbch\af31505\loch\f39 axpayer to Revenue.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15144060\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060\charrsid15144060 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 6.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid3438488\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 
Ms Devan in her reply said the charge was placed in 2014 but the sale by Revenue was only in 2018.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 7.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 
At the conclusion of arguments I said I would take time for consideration.  Having done so I shall now deliver my decision.
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060\charrsid15144060 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 8.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 The sole is\hich\af39\dbch\af31505\loch\f39 
sue for consideration at this juncture is whether Seagram has the locus standi to intervene in this proceeding.  I shall have }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 to }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 first consider }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 whether}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 
\hich\af39\dbch\af31505\loch\f39  there is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15283200 \hich\af39\dbch\af31505\loch\f39 any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 
 proper application by Seagram to that effect.  There is an affidavit by a legal practitione\hich\af39\dbch\af31505\loch\f39 r who says he is from the firm which acts for Seagram.
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060\charrsid15144060 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 9.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 
So I shall deal with this affidavit.  In my considered opinion it cannot be admitted }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 in this proceeding, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 as Shivam was not and is not a director of Seagram.  He was not and is not it\hich\f39 \rquote \loch\f39 s attorney either\hich\af39\dbch\af31505\loch\f39 
.  The letter of authority signed by one director only is not a resolution of the Board of Directors of Seagram.
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060\charrsid15144060 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 10.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 
I rely here on the Ruling made on 4 October 2004 by Jitoko J in Suva High Court Civil Action No. HBC 0011 R.2004}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 S:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid15283200 \hich\af39\dbch\af31505\loch\f39  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15144060 \hich\af39\dbch\af31505\loch\f39 No Jae Chul}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 
\hich\af39\dbch\af31505\loch\f39  AND Doo Wan Ind\hich\af39\dbch\af31505\loch\f39 \hich\f39 ustrial (FIJI) Ltd and Ors.  His lordship said in para 2 \'93\loch\f39 \hich\f39 
Any action taken on behalf of the Company including this present application can only be done by a director under the seal of the Company\'94.
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209\charrsid11501209 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 11.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 This authority }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 is cited }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 in my decision in : One Hundred S\hich\af39\dbch\af31505\loch\f39 
ands Limited  AND Te Arawa Limited : High Court Suva Civil Action No HBC 112 of 2014.
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209\charrsid11501209 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 12.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 Consequently }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 I hold there is no }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 proper application before this Court.
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209\charrsid11501209 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 13.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 
Further the injunction granted by Kumar J on 3 February 2015 only restrains the Defendant, its \hich\af39\dbch\af31505\loch\f39 servants or agents.  According to the Oxford Dictionary of Law, 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\super\insrsid11501209\charrsid11501209 \hich\af39\dbch\af31505\loch\f39 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 \hich\f39  edn, an injunction is \'93\loch\f39 
A remedy in the form of a court order addressed to a particular person that either prohibits him from doing or continuing to do a certain act or orders him to carry \hich\af39\dbch\af31505\loch\f39 out a certain act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid5640928 \loch\af39\dbch\af31505\hich\f39 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 .
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209\charrsid11501209 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 14.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 
It certainly cannot prohibit the Chief Registrar from signing the transfer pursuant to a valid and subsisting order of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 ourt dated 18 July 2018.  And it certainly cannot prohibit the Revenue from recovering the tax due to the State fro\hich\af39\dbch\af31505\loch\f39 m a taxpayer}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid993757 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39  the Defendant.
\par }\pard \ltrpar\s15\qj \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209\charrsid11501209 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid993757 \hich\af39\dbch\af31505\loch\f39 15.\tab}}\pard \ltrpar\s15\qj \fi-720\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 In the result}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 :
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 (1)\tab}}\pard \ltrpar\s15\qj \fi-360\li1080\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin1080\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 
I shall dismiss the Summons filed on 10 August 2018.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 (2)\tab}\hich\af39\dbch\af31505\loch\f39 
I decline to grant leave to Seagram Group Limited to intervene and be joined as a party in this action.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 (3)\tab}\hich\af39\dbch\af31505\loch\f39 I refuse to set aside the Order for Sale dated 18 July
\hich\af39\dbch\af31505\loch\f39  2018 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5640928 \hich\af39\dbch\af31505\loch\f39 in so far}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15283200 \hich\af39\dbch\af31505\loch\f39  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 \hich\af39\dbch\af31505\loch\f39 as it affects the property or at all.
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af39\hich\af39\dbch\af31505\insrsid15154051 \hich\af39\dbch\af31505\loch\f39 (4)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15154051 \hich\af39\dbch\af31505\loch\f39 
And I order Segram Group Limited to pay Fiji Revenue And Customs Service the costs of this Summons summarily assessed at $1,000.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11501209 
\par }\pard \ltrpar\s15\qj \li1080\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid15283200\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15154051\charrsid11501209 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15283200 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15154051 
\par \hich\af39\dbch\af31505\loch\f39 D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid993757 \hich\af39\dbch\af31505\loch\f39 elivered}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15154051 \hich\af39\dbch\af31505\loch\f39  at Suva this 30}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\super\insrsid15154051\charrsid15154051 \hich\af39\dbch\af31505\loch\f39 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15154051 \hich\af39\dbch\af31505\loch\f39  day of November 2018.
\par 
\par 
\par \tab \tab \tab \tab \tab \tab \tab \tab \tab \tab \loch\af39\dbch\af31505\hich\f39 \'85\'85\'85\'85\'85\'85\'85\'85\'85
\par \tab \tab \tab \tab \tab \tab \tab \tab \tab \tab \hich\af39\dbch\af31505\loch\f39 David Alfred
\par \tab \tab \tab \tab \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid15154051\charrsid7669220 \hich\af39\dbch\af31505\loch\f39 JUDGE
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15154051 \tab \tab \tab \tab \tab \tab \tab \tab \tab \tab \hich\af39\dbch\af31505\loch\f39 High Court of Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8926349 
\hich\af39\dbch\af31505\loch\f39  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13831360 
\par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a
9cb2400825e982c78ec7a27cc0c8992416c9d8b2a755fbf74cd25442a820166c2cd933f79e3be372bd1f07b5c3989ca74aaff2422b24eb1b475da5df374fd9ad
5689811a183c61a50f98f4babebc2837878049899a52a57be670674cb23d8e90721f90a4d2fa3802cb35762680fd800ecd7551dc18eb899138e3c943d7e503b6
b01d583deee5f99824e290b4ba3f364eac4a430883b3c092d4eca8f946c916422ecab927f52ea42b89a1cd59c254f919b0e85e6535d135a8de20f20b8c12c3b0
0c895fcf6720192de6bf3b9e89ecdbd6596cbcdd8eb28e7c365ecc4ec1ff1460f53fe813d3cc7f5b7f020000ffff0300504b030414000600080000002100a5d6
a7e7c0000000360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4f
c7060abb0884a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b6309512
0f88d94fbc52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462
a1a82fe353bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f746865
6d652f7468656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b
4b0d592c9c070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b
4757e8d3f729e245eb2b260a0238fd010000ffff0300504b03041400060008000000210030dd4329a8060000a41b0000160000007468656d652f7468656d652f
7468656d65312e786d6cec594f6fdb3614bf0fd87720746f6327761a07758ad8b19b2d4d1bc46e871e698996d850a240d2497d1bdae38001c3ba618715d86d87
615b8116d8a5fb34d93a6c1dd0afb0475292c5585e9236d88aad3e2412f9e3fbff1e1fa9abd7eec70c1d1221294fda5efd72cd4324f1794093b0eddd1ef62fad
79482a9c0498f184b4bd2991deb58df7dfbb8ad755446282607d22d771db8b944ad79796a40fc3585ee62949606ecc458c15bc8a702910f808e8c66c69b9565b
5d8a314d3c94e018c8de1a8fa94fd05093f43672e23d06af89927ac06762a049136785c10607758d9053d965021d62d6f6804fc08f86e4bef210c352c144dbab
999fb7b4717509af678b985ab0b6b4ae6f7ed9ba6c4170b06c788a705430adf71bad2b5b057d03606a1ed7ebf5babd7a41cf00b0ef83a6569632cd467faddec9
699640f6719e76b7d6ac355c7c89feca9cccad4ea7d36c65b258a206641f1b73f8b5da6a6373d9c11b90c537e7f08dce66b7bbeae00dc8e257e7f0fd2badd586
8b37a088d1e4600ead1ddaef67d40bc898b3ed4af81ac0d76a197c86826828a24bb318f3442d8ab518dfe3a20f000d6458d104a9694ac6d88728eee2782428d6
0cf03ac1a5193be4cbb921cd0b495fd054b5bd0f530c1931a3f7eaf9f7af9e3f45c70f9e1d3ff8e9f8e1c3e3073f5a42ceaa6d9c84e5552fbffdeccfc71fa33f
9e7ef3f2d117d57859c6fffac327bffcfc793510d26726ce8b2f9ffcf6ecc98baf3efdfdbb4715f04d814765f890c644a29be408edf3181433567125272371be
15c308d3f28acd249438c19a4b05fd9e8a1cf4cd296699771c393ac4b5e01d01e5a30a787d72cf1178108989a2159c77a2d801ee72ce3a5c545a6147f32a9979
3849c26ae66252c6ed637c58c5bb8b13c7bfbd490a75330f4b47f16e441c31f7184e140e494214d273fc80900aedee52ead87597fa824b3e56e82e451d4c2b4d
32a423279a668bb6690c7e9956e90cfe766cb37b077538abd27a8b1cba48c80acc2a841f12e698f13a9e281c57911ce298950d7e03aba84ac8c154f8655c4f2a
f074481847bd804859b5e696007d4b4edfc150b12addbecba6b18b148a1e54d1bc81392f23b7f84137c2715a851dd0242a633f900710a218ed715505dfe56e86
e877f0034e16bafb0e258ebb4faf06b769e888340b103d331115bebc4eb813bf83291b63624a0d1475a756c734f9bbc2cd28546ecbe1e20a3794ca175f3fae90
fb6d2dd99bb07b55e5ccf68942bd0877b23c77b908e8db5f9db7f024d9239010f35bd4bbe2fcae387bfff9e2bc289f2fbe24cfaa301468dd8bd846dbb4ddf1c2
ae7b4c191ba8292337a469bc25ec3d411f06f53a73e224c5292c8de0516732307070a1c0660d125c7d44553488700a4d7bddd3444299910e254ab984c3a219ae
a4adf1d0f82b7bd46cea4388ad1c12ab5d1ed8e1153d9c9f350a3246aad01c6873462b9ac05999ad5cc988826eafc3acae853a33b7ba11cd1445875ba1b236b1
399483c90bd560b0b0263435085a21b0f22a9cf9356b38ec6046026d77eba3dc2dc60b17e92219e180643ed27acffba86e9c94c7ca9c225a0f1b0cfae0788ad5
4adc5a9aec1b703b8b93caec1a0bd8e5de7b132fe5113cf312503b998e2c2927274bd051db6b35979b1ef271daf6c6704e86c73805af4bdd476216c26593af84
0dfb5393d964f9cc9bad5c313709ea70f561ed3ea7b053075221d51696910d0d339585004b34272bff7213cc7a510a5454a3b349b1b206c1f0af490176745d4b
c663e2abb2b34b23da76f6352ba57ca2881844c1111ab189d8c7e07e1daaa04f40255c77988aa05fe06e4e5bdb4cb9c5394bbaf28d98c1d971ccd20867e556a7
689ec9166e0a522183792b8907ba55ca6e943bbf2a26e52f48957218ffcf54d1fb09dc3eac04da033e5c0d0b8c74a6b43d2e54c4a10aa511f5fb021a07533b20
5ae07e17a621a8e082dafc17e450ffb739676998b48643a4daa7211214f623150942f6a02c99e83b85583ddbbb2c4996113211551257a656ec1139246ca86be0
aadedb3d1441a89b6a929501833b197fee7b9641a3503739e57c732a59b1f7da1cf8a73b1f9bcca0945b874d4393dbbf10b1680f66bbaa5d6f96e77b6f59113d
316bb31a795600b3d256d0cad2fe354538e7566b2bd69cc6cbcd5c38f0e2bcc63058344429dc2121fd07f63f2a7c66bf76e80d75c8f7a1b622f878a18941d840
545fb28d07d205d20e8ea071b283369834296bdaac75d256cb37eb0bee740bbe278cad253b8bbfcf69eca23973d939b97891c6ce2cecd8da8e2d343578f6648a
c2d0383fc818c798cf64e52f597c740f1cbd05df0c264c49134cf09d4a60e8a107260f20f92d47b374e32f000000ffff0300504b030414000600080000002100
0dd1909fb60000001b010000270000007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73848f4d0ac2301484f7
8277086f6fd3ba109126dd88d0add40384e4350d363f2451eced0dae2c082e8761be9969bb979dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89
d93b64b060828e6f37ed1567914b284d262452282e3198720e274a939cd08a54f980ae38a38f56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd500
1996509affb3fd381a89672f1f165dfe514173d9850528a2c6cce0239baa4c04ca5bbabac4df000000ffff0300504b01022d0014000600080000002100e9de0f
bfff0000001c0200001300000000000000000000000000000000005b436f6e74656e745f54797065735d2e786d6c504b01022d0014000600080000002100a5d6
a7e7c0000000360100000b00000000000000000000000000300100005f72656c732f2e72656c73504b01022d00140006000800000021006b799616830000008a
0000001c00000000000000000000000000190200007468656d652f7468656d652f7468656d654d616e616765722e786d6c504b01022d00140006000800000021
0030dd4329a8060000a41b00001600000000000000000000000000d60200007468656d652f7468656d652f7468656d65312e786d6c504b01022d001400060008
00000021000dd1909fb60000001b0100002700000000000000000000000000b20900007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000ad0a00000000}
{\*\colorschememapping 3c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d22796573223f3e0d0a3c613a636c724d
617020786d6c6e733a613d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f64726177696e676d6c2f323030362f6d6169
6e22206267313d226c743122207478313d22646b3122206267323d226c743222207478323d22646b322220616363656e74313d22616363656e74312220616363
656e74323d22616363656e74322220616363656e74333d22616363656e74332220616363656e74343d22616363656e74342220616363656e74353d22616363656e74352220616363656e74363d22616363656e74362220686c696e6b3d22686c696e6b2220666f6c486c696e6b3d22666f6c486c696e6b222f3e}
{\*\latentstyles\lsdstimax267\lsdlockeddef0\lsdsemihiddendef1\lsdunhideuseddef1\lsdqformatdef0\lsdprioritydef99{\lsdlockedexcept \lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority0 \lsdlocked0 Normal;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority9 \lsdlocked0 heading 1;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 2;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 3;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 4;
\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 5;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 6;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 7;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 8;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 9;
\lsdpriority39 \lsdlocked0 toc 1;\lsdpriority39 \lsdlocked0 toc 2;\lsdpriority39 \lsdlocked0 toc 3;\lsdpriority39 \lsdlocked0 toc 4;\lsdpriority39 \lsdlocked0 toc 5;\lsdpriority39 \lsdlocked0 toc 6;\lsdpriority39 \lsdlocked0 toc 7;
\lsdpriority39 \lsdlocked0 toc 8;\lsdpriority39 \lsdlocked0 toc 9;\lsdqformat1 \lsdpriority35 \lsdlocked0 caption;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority10 \lsdlocked0 Title;\lsdpriority1 \lsdlocked0 Default Paragraph Font;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority11 \lsdlocked0 Subtitle;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority22 \lsdlocked0 Strong;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority20 \lsdlocked0 Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority59 \lsdlocked0 Table Grid;\lsdunhideused0 \lsdlocked0 Placeholder Text;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;\lsdunhideused0 \lsdlocked0 Revision;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdpriority37 \lsdlocked0 Bibliography;\lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 010500000200000018000000
4d73786d6c322e534158584d4c5265616465722e362e3000000000000000000000060000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffff0c6ad98892f1d411a65f0040963251e5000000000000000000000000a06b
77b35688d401feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000105000000000000}}