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{\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;}
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{\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;}
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{\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;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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{\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid8794702 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 1937}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid8794702 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671  3 FLR 224
\par }\pard \ltrpar\qc \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
IN THE SUPREME COURT OF FIJI}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 COMMISSIONER OF INLAND REVENUE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 v.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 MORRIS, HEDSTROM LTD.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\qc \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
[Appellate Jurisdiction (Young, C.J.) December 3, 1937.]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2160\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11932671 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
Income Tax - Income earned in or derived from the Colony of Fiji - Income Tax Ordinance,\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 1921\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 ss. 3(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 and\~11(3).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
The respondent company was registered in the Colony of Fiji and had its head office in the Colony. The company's profits resulting from
 operations in Tonga, Samoa and San Francisco, and brought to account in Fiji were assessed as taxable income. The Company appealed to the Court of Review where its contention that the income was not taxable was upheld. From this decision the Commissioner
 of Inland Revenue appealed to the Supreme Court.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 HELD.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
-Affirming the decision of the Court of Review, that profits resulting from operations overseas are not included in the term "income earned in or derived from the Colony".}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 [}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 EDITORIAL NOTE.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 -The point of interpretation here decided involves consideration of ss.\~3(1)\~
and 11(3) of the Income Tax Ordinance 1921. The wording of these sections so far as it is relevant to the issue was the same as ss. 3(1) and 11(4) respectively of the Income Tax Ordinance (Cap.
 152) (Revised Edition Vol. II pp. 1652 and 1659) as originally printed - i.e. with amendments up to but not including the amendment of 1945. The amendment of 1945 renders the decision of historical interest only as regards Fiji (see s. 3A (c) and (d) and
 ss. 11, 11A and 12 of the Income Tax Ordinance as amended by the Income Tax (Amendment) Ordinance, 1945). The decision does however appear to be applicable to the interpretation of the Income Tax Ordinance, 1941 of the Gilbert and Ellice Islands Colony.]
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Cases referred to:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (1)\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Commissioner of Taxation v. Kirk}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~[1900] A.C. 588.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (2)\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 San Paulo (Brazilian) Railway Co. v. Carter\~
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 [1896]\~A.C. v. 3I;\~65 L.J.Q.B. 161;\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10043038 
HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=73%20LT%20538" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 73 L.T. 538}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7418689\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 ;\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10043038 
HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=12%20TLR%20107" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 12 T.L.R. 107}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7418689\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 ; 28 Dig. 27.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (3)\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Coltness Iron Company v. Black}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~[1881] 6 A.C. 315.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (4)\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Colquhoun v. Brook\~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 [1889] 14 A.C. 493.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (5)\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Re Aurangabad Mills Ltd.\~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 [1921] I.L.R. 45 Bombay 1286, 28 Dig. 25 (IND.)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (6)\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 R. v. Loxdale\~}{\field\fldedit{\*\fldinst {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10043038 HYPERLINK "http://www.commonlii.org/uk/cases/EngR/1758/46.html" \\o "View Case"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 [1758] EngR 46}
}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7418689\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 ;\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10043038 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281758%29%2097%20ER%20394" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
(1758) 97 E.R. 394.}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7418689\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
APPEAL from the decision of the Court of Review under the Income Tax Ordinance, 1921. The facts are fully, set out in the judgment.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 H. M. Scott, K.C.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 , for the appellant.\line }{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 R. Crompton, K.C.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 , for the respondent.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 YOUNG, C.J.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
-This is an appeal under s. 30 of Ordinance No. 1 of 1921 (The Income Tax Ordinance 1921) from a decision of the Court of Review dated the 20th May, 1927.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 The following are stated in the notice of motion to be the grounds of appeal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2160\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
(1) That the\~decision\~of the Court of. Review is contrary to law inasmuch, as. the profits of the respondent company for the year ended 31st March, 1926 comprising:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2880\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2880\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
(a) Tongan profits\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\'a317,839\~\~\~3\~\~\~1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (b) Samoan profits\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~567\~\~11\~\~\~1}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (c) Dividend from Wolfe Kirchman & Co.\~\~\~\~\~\~\~\~\~1,604\~\~18\~\~\~9}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2160\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
are income within the meaning of the Income Tax Ordinance 1921 and are earned in or derived in or from the Colony of Fiji.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (2) That the respondent Company (Morris, Hedstrom Ltd) is liable to income tax in\~\~respect of the items set out above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
The respondent company is a company registered in the Colony of Fiji, having its head office in the Colony, and being entirely managed and controlled from Fiji.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 The learned counsel for the appellant submitted at the conclusion of his argument on the three following propositions:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2160\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
(1) The respondent company's profits resulting from operations in Tonga Samoa and San Francisco are income within the meaning of the w
ords "earned in the Colony" occurring in s. 11(3) of Ordinance No. 1 of 1921, in as much as those profits are the result of the company carrying on its trade in Fiji.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (2) To construe the section otherwise means freeing of companies from a tax which individ
uals must pay and this is not the intention of the legislature and the Court would not so hold unless the language of the section is clear and express.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 (3) In any case the word income in s. 11(3) carries the extended meaning given by s. 3(1) which is not subject to the\~context but absolute in form.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
I will deal with his last submission first, namely that the word "income" occurring in s. 11(3) of Ordinance No. 1 of 1921 should be interpreted in accordance with the definition given in s. 3(1) of the Ordinance
. This definition is of very comprehensive and sweeping nature; inter alia, it includes the annual net profits from trade or commercial or financial or other business or calling or otherwise howsoever directly or indirectly received by a person from any t
rade or business or otherwise howsoever whether derived from sources within the Colony or elsewhere and also includes the interest, dividends or profits directly or indirectly received from money at interest upon any security or other investment.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 S. 11(3) i
s the section of the Ordinance under which corporations and joint stock companies are annually assessed at the rate of five per centum on all income "earned in or derived in or from the Colony".}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 This section therefore is a special section dealing with a particular subject namely the assessment of corporations and joint stock companies.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
The definition of income is for the purposes of the Ordinance general and although there are no such words as "unless the context otherwise requires" qualifying this defini
tion, to enable the definition to be read into s. 11(3) so as to render the section intelligible the words "earned in or derived in or from the Colony" would require to be jettisoned, since they are inconsistent with and repugnant to the terms of the defi
n
ition and cannot be read and construed therewith. By inserting these words after the word "income" the legislature clearly intended that they should be effective otherwise the sentence might well have stopped with the word "income". Again the definition o
f
 "income" refers to profits from trade etc. received by a "person" and although person includes a body corporate, yet it would appear to me that if the legislature had intended the definition of the word income to be read into the section, it would have u
s
ed the word "person" as in s. 16(1) of the Ordinance and not the words "corporations and joint stock companies". To construe the section as submitted would, in my opinion, be a violation of one of the cardinal principles of the interpretation of statutes,
 regarding as I do the provisions of s. 11(3) to be special provisions, and that being so, cases falling within the terms of this section are to be read as excepted out of the general.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 For these reasons I am not prepared to construe the section as it is submitted it should be, and reject this proposition.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
I now come to the first and second submissions. I do not regard the second submission, namely that to construe the section otherwise than to tax the profits resulting from operations carried on in Tonga, Sa
moa and San Francisco would mean freeing companies from a tax which individual's have to pay, as being a reason\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 per se}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~why companies should pay tax on such profits, but rather as a reason in support of the first submission namely that, inasmuch the profits
 are the result of a trade carried on in Fiji, these profits are earned in Fiji. I shall therefore deal with these two submissions together, treating the second as being subsidiary or ancillary to the, first submission. I now proceed to examine this argum
e
nt. I do not think that there is any doubt as to the ordinary or primary meaning of the words "earned in", that is to say, the country in which the income or profits are actually and physically earned and derived. S. 27(3) of the Land and Income Tax Asses
sment Act of New South Wales provides that "no tax shall be payable in respect of income earned outside the Colony of New South Wales", see\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
Commissioners of Taxation v. Kirk}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 , L.R. A.C. 1900 at p. 591. In this case the income so far as it related to the extr
action of oil from the soil and the conversion of crude oil into a merchantable product was held to be income earned in the Colony, and also in the case of the\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 San Paulo (Brazilian) Railway Co. v. Carter}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~
L.R. A.C. 1896 p. 31. The expression "earned" in is used in its every day meaning, see Lord Davey in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Kirk's}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~case at p. 594 when he says "it would have been difficult to say in that case (i.e. the\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 San Paulo Railway}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~
case). that the profits or income were not to some extent, at, any rate, earned in Brazil".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 I 
only refer to the expressions "earned outside" or "earned in" used in the New South Wales Act and the cases mentioned to show that they were used in their ordinary grammatical sense, viz., to distinguish between the profits earned in one country from in a
nother, and that no technical or larger meaning was given to them. It therefore follows that before an enlarged meaning may be properly attached to such words the intention to do so must be clearly gathered from the terms of the Ordinance itself.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Counsel has cited the judgment of Lord Blackburn in the case of\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Coltness Iron Company v. Black}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
, 6 A.C. at, p. 330 to the effect that the object of those framing a Taxing Act is to grant to His Majesty revenue, and when any enactments for the purpose can bear two int
erpretations, it is reasonable to put that construction on them which will produce these effects. The passage cited reads as follows:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
"No tax can be imposed on the subject without words in an Act of Parliament clearly shewing an intention to lay a burden 
on him. But when that intention is sufficiently shewn it is, I think, vain to speculate on what would be the fairest and most equitable mode of levying that tax. The object of these framing a Taxing Act is to grant to Her Majesty a revenue; no doubt they 
w
ould prefer, if it were possible, to raise that revenue equally from all, and, as that cannot be done, to raise it from those on whom the tax falls with as little trouble and annoyance and as equally as can be contrived; and when any enactments for the pu
r
pose can bear two interpretations, it is reasonable to put that construction on them which will produce these effects. But the object is to grant a revenue at all events even though a possible nearer approximation to equality may be sacrificed in. order m
ore easily and certainly to raise that revenue, and I think the only safe rule is to look at the words of the enactments and see what is the intention expressed by those words".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
It is to be observed that His Lordship, in his judgment, in no way swerves from
 the well established rule of law that statutes creating or imposing a charge upon the subject must do so in clear and express terms, and in unambiguous language, inasmuch as he says: " No tax can be imposed on the subject without words in an Act of Parli
ament clearly shewing an intention to lay a burden on him" and again further on when he says:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
"I think the only safe rule is to look at the words of the enactments and see what is the intention expressed by those words".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 The case of
\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Colquhoun v. Brooks}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 , 14 
A.C. p. 505 has also been cited as an authority for saying that when any enactments for the purpose of granting revenue to His Majesty can bear two interpretations it is reasonable to put that construction upon them which will produce these effects. But h
ere again the abovementioned observations of Lord Blackburn should be applied. And further unless there is any ambiguity in the words. used or they are sufficiently flexible to admit of some other meaning it is seldom desirable to go, further (see\~}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Beal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 , 2nd Ed. P. 303 and\~}{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Maxwell's Interpretation of Statutes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 pp. 1, 6, 6th Ed.)}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
The words used in s.11(3) do not appear to me to be ambiguous whether, however, they import the larger meaning the learned counsel seeks to attach to them is another matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Appellant's counsel proceeds to cite the case of the\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 San Paulo (Brazilian), Railway Co. v. Carter A.C.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~
[1896] A.C. 31 as authority for saying that where the trade is wholly or partially carried on in a country the trader is liable to pay income tax on the profits of his trade. In that case as Lord Davey pointed out in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Kirk's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~
case: "All that the House of Lords had to decide was whether a company with a head office in London, from which the board of directors governed the operations of the company in Brazil, did not exe
rcise a business in England". Here it is not a question of exercising a business in Fiji, but of taxing an income earned in or derived in or from the Colony.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 That the respondent company exercise a business in Fiji is beyond dispute, as in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Kirk's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~case, a bu
siness is admittedly carried on in Fiji, and in the case mentioned Lord Davey said: "in such cases the place where the profits come home to the trader may be a very good test of the place where the trade is carried on".}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Again the question at issue is the p
lace where the trade is carried on, and not the place where the income is earned. The language, therefore, used by the judges in the cases cited must be considered with reference to the subject matter before being accepted as conclusive or applicable.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 The 
submission, I take it, based on these cases, is that where a trade is carried on, where the brains and control are exercised, there it is that, the profits are to be taxed. Sir Maynard Hedstrom, a managing director of the respondent company stated in his 
e
vidence that the company was registered in the Colony, it had its head office in the Colony, and that the operations of the company were entirely controlled from Fiji, that two of the directors resided out of the Colony, but that it was quite correct to s
a
y that the company was controlled from Fiji, that the Tongan and Samoan profits are brought to account or transferred to the head office in Suva, Fiji, and that the dividend accruing from Kirchman and Co. is taken into account in a computation of the net 
profits out of which the dividend of the respondent company is paid.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
Such being the undisputed facts, can the words of s. 11(3) be enlarged or extended to include profits brought to account in the Colony? The argument is thoughtfully put and well advanced, but can it be sustained?}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
I have used the expression "enlarged" or "extended" in that I feel satisfied that the words "earned in" construed in their ordinary, plain, literal meaning do not extend to income or profits earned in Tonga, Samoa or San Francisco.
 During this part of the argument I referred to the decision in a case heard in Bombay and noted in the\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 English and Empire Digest}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~Vol. 28, 25. The note reads as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
"Registered office and management in India-Business carried on wholly abroad-The profi
ts of a co. which are made from manufacture carried on beyond British India cannot be said to accrue or arise in British India on account of the head office being in Bombay and because the directors control the business in Bombay."}{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \i\fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~}{\rtlch\fcs1 \ai\af0\afs27 \ltrch\fcs0 \i\fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Re Aurangabad Mills, Ltd.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 [1921], I.L.R. 45, Bombay 1286.}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
Now I do not put this case forward as being on all fours with the present appeal case, inasmuch as the Indian Act upon which the case was decided, is not before me, nor is the decision in any event binding upon this Cou
rt, but I refer to it as being an instance, presuming that a somewhat similar argument was advanced as in this case that the Bombay Court, construed the words "accrue or arise" in their ordinary meaning, and declined to enlarge or extend that meaning. It 
is true that the word "earned" is not used, but I find it difficult distinguish between the words "earned" and the words "accrue or arise" when used in this sense.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Further during argument I referred to the well recognised rule that when there are different statutes in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 pari materia}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
, though made at different times, or even expired and not referring to each other, they shall be taken and construed together as one system and as explanatory of each other.\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 The King v. Loxdale}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 [1758] per Lord Mansfield C.J. as cited in\~}{\rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Beal's Cardinal Rules of Legal Interpretation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 , 2nd Ed. p. 351.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Of this rule Lord Blackburn availed himself in the case of the\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Coltness Iron Company v. Black}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~abovementioned and again in the case of\~}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 Colquhoun v. Brooke}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
, Lord MacNaughton applies the same rule when he says:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2160\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
"It seems to me that the question must be determined on a consideration of the language of the section under which the claim is made with such assistance as may properly be derived from a reference to acts in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 pari materia}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 ". (A.C. 1889, p. 511).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
I therefore have no hesitation, when considering the meaning of the words "earned in or derived in or from the Colony" in referring to income Tax Ordinances formerly in force in the Colony, but since repealed by the Income Tax Ordinance 1921, the 
Ordinance now under consideration. The Ordinance by virtue of which an Income Tax was first imposed in the Colony is Ordinance No. 20 of 1920. In s. 8 of that Ordinance the following provision is to be found:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2160\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
"There shall be paid by every company whose net profits exceed the sum of one thousand pounds income tax at the rates following, that is to say:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li2880\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2880\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
"One shilling on every \'a31 of income exceeding \'a31,000 ...""}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
This Ordinance was passed in the Legislative Council of the Colony on the 12th May, 1920. At a subsequent session of the Legislative Council, held on the 17th November in the same year, Ordinance No. 35 of 1920 was passed. This Ordinance amends,\~}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 inter alia}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
, s. 8 of the 1920 Ordinance by expressly inserting the words- "earned in or derived in or from the Colony" between the word "profits" and the word "exceed" in the provision contained in s. 8 abovementioned. So that the provision then reads:-}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
"There shall be paid by every company whose net profits earned in or derived in or from the Colony exceed the sum of one thousand pounds ...."}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 

\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
It will be noted that the words so expressly inserted by the Legislature are the}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 ipsissima verba}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 \~used in s. 11(3) of the 1921 Ordinance.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 It seems to me abundantly clear that by the addition of those words after the words "
net profits"' in s. 8 of Ordinance No. 20 of 1920 the intention of the Legislature was not to extend or enlarge the meaning of the words "net profits", but to restrict or limit their application. The expression "net profits" construed by itself is wide an
d
 sweeping; the words "earned in or derived in or from the Colony" place a limitation upon them. The word "income" as defined in s. 3(1) of Ordinance No. 1 of 1921 is both wide and sweeping; in like manner the words "earned in or derived in or from the Col
o
ny" included by the Legislature in s. 11(3) after the word "income" with the intention of placing a limit upon the word "income" as defined in the Ordinance and their meaning cannot therefore properly be extended so as to include income earned by the resp
ondent company in Tonga, Samoa and San Francisco.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11932671 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid11932671\charrsid11932671 
For these reasons the appeal is dismissed and the decision of the Court of Review affirmed with costs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid11932671\charrsid11932671 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1972231 
\par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8
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