{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial{\*\falt Helvetica};}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times};}
{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\f49\fbidi \fswiss\fcharset238\fprq2 Arial CE{\*\falt Helvetica};}
{\f50\fbidi \fswiss\fcharset204\fprq2 Arial Cyr{\*\falt Helvetica};}{\f52\fbidi \fswiss\fcharset161\fprq2 Arial Greek{\*\falt Helvetica};}{\f53\fbidi \fswiss\fcharset162\fprq2 Arial Tur{\*\falt Helvetica};}
{\f54\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew){\*\falt Helvetica};}{\f55\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic){\*\falt Helvetica};}{\f56\fbidi \fswiss\fcharset186\fprq2 Arial Baltic{\*\falt Helvetica};}
{\f57\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese){\*\falt Helvetica};}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}
{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\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{\*\falt Times};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}{\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{\*\falt Times};}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times};}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times};}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times};}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times};}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times};}
{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times};}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times};}}{\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 \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }
\noqfpromote {\stylesheet{\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext0 \sqformat \spriority0 Normal;}
{\*\cs10 \additive Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tscellwidthfts0\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 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 
\snext11 \ssemihidden \sunhideused \sqformat Normal Table;}}{\*\listtable{\list\listtemplateid849491305\listsimple{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace360\levelindent0{\leveltext
\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0\afs21 \ltrch\fcs0 \fs21\expnd4\expndtw23\cgrid\hres0\chhres0 \li432\jclisttab\tx792\lin432 }{\listname ;}\listid8480081}{\list\listtemplateid749503613\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0
\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'01G;}{\levelnumbers;}\f1\fs21\expnd2\expndtw14\cgrid\hres0\chhres0 \fi-360\li504\jclisttab\tx504\lin504 }{\listname ;}\listid11662049}{\list\listtemplateid207736834\listsimple
{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'01E;}{\levelnumbers;}\f1\fs21\expnd2\expndtw12\cgrid\hres0\chhres0 \fi-360\li504\jclisttab\tx504\lin504 }{\listname ;}\listid20137432}
{\list\listtemplateid1751516629\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext\'01B;}{\levelnumbers;}\f1\fs21\expnd2\expndtw13\cgrid\hres0\chhres0 \fi-360\li504
\jclisttab\tx504\lin504 }{\listname ;}\listid53697520}{\list\listtemplateid858754312\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace432\levelindent0{\leveltext\'01H;}{\levelnumbers;}
\f1\fs21\expnd2\expndtw11\cgrid\hres0\chhres0 \fi-432\li1224\jclisttab\tx1224\lin1224 }{\listname ;}\listid62287329}{\list\listtemplateid595156697\listsimple{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360
\levelindent0{\leveltext\'01D;}{\levelnumbers;}\f1\fs21\expnd2\expndtw11\cgrid\hres0\chhres0 \fi-360\li504\jclisttab\tx504\lin504 }{\listname ;}\listid98018254}}{\*\listoverridetable{\listoverride\listid53697520\listoverridecount0\ls1}
{\listoverride\listid98018254\listoverridecount0\ls2}{\listoverride\listid20137432\listoverridecount0\ls3}{\listoverride\listid11662049\listoverridecount0\ls4}{\listoverride\listid53697520\listoverridecount1{\lfolevel\listoverrideformat{\listlevel
\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace432\levelindent0{\leveltext\'01B;}{\levelnumbers;}\f1\fs21\expnd2\expndtw11\cgrid \fi-432\li792\jclisttab\tx792\lin792 }}\ls5}{\listoverride\listid98018254
\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace432\levelindent0{\leveltext\'01D;}{\levelnumbers;}\f1\fs21\expnd2\expndtw14\cgrid \fi-432\li792
\jclisttab\tx792\lin792 }}\ls6}{\listoverride\listid20137432\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'01E;}{\levelnumbers;}
\f1\fs21\expnd3\expndtw18\cgrid \jclisttab\tx0 }}\ls7}{\listoverride\listid11662049\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace360\levelindent0{\leveltext
\'01G;}{\levelnumbers;}\f1\fs21\expnd2\expndtw14\cgrid \jclisttab\tx360 }}\ls8}{\listoverride\listid8480081\listoverridecount0\ls9}{\listoverride\listid98018254\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0
\leveljcn0\levelfollow0\levelstartat0\levelspace1296\levelindent0{\leveltext\'01D;}{\levelnumbers;}\f1\fs21\expnd2\expndtw13\cgrid \fi-1296\li2088\jclisttab\tx2088\lin2088 }}\ls10}{\listoverride\listid20137432\listoverridecount1{\lfolevel
\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace648\levelindent0{\leveltext\'01E;}{\levelnumbers;}\f1\fs21\expnd2\expndtw11\cgrid \fi-432\li1224\jclisttab\tx1440\lin1224 }}\ls11}
{\listoverride\listid11662049\listoverridecount1{\lfolevel\listoverrideformat{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace432\levelindent0{\leveltext\'01G;}{\levelnumbers;}\f1\fs21\expnd2\expndtw12\cgrid 
\fi-432\li1224\jclisttab\tx1224\lin1224 }}\ls12}{\listoverride\listid62287329\listoverridecount0\ls13}}{\*\rsidtbl \rsid1048757\rsid1273915\rsid2255078\rsid2457205\rsid2890792\rsid2907890\rsid3684075\rsid4463592\rsid5929696\rsid5970033\rsid6127034
\rsid7097023\rsid7101603\rsid7235867\rsid7368280\rsid7484374\rsid9576504\rsid10425959\rsid10763463\rsid11098760\rsid11734570\rsid12473622\rsid13052778\rsid13511378\rsid14252527\rsid15014690\rsid15336899\rsid16322656\rsid16669425}{\mmathPr\mmathFont34
\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\operator senikuraciri_r}{\creatim\yr2014\mo12\dy20\hr16\min56}{\revtim\yr2015\mo4\dy27\hr15\min37}{\version20}{\edmins389}{\nofpages8}
{\nofwords4880}{\nofchars23415}{\nofcharsws28239}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw11907\paperh16839\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\noxlattoyen
\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace100\dgvspace120\dghorigin1440\dgvorigin1440\dghshow0\dgvshow3
\jexpand\viewkind4\viewscale148\pgbrdrhead\pgbrdrfoot\ftnlytwnine\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\ApplyBrkRules\asianbrkrule\rsidroot1048757\newtblstyruls\nogrowautofit \fet0
{\*\wgrffmtfilter 2450}\ilfomacatclnup0\ltrpar \sectd \ltrsect\psz9\linex0\sectlinegrid272\sectdefaultcl\sectrsid7101603\sftnbj {\*\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
\qr \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid9576504 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid7101603 \hich\af0\dbch\af31505\loch\f0 [1964] 10 FLR 72}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid9576504 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid7101603\charrsid1273915 
\par }\pard \ltrpar\qc \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid7101603\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 COURT OF APPEAL OF FIJI
\par }\pard \ltrpar\qc \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid9576504 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603 
\par }\pard \ltrpar\qc \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603 \hich\af0\dbch\af31505\loch\f0 Civil Jurisdiction
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 INTERNATIONAL WOODS LIMITED
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 THE ATTORNEY-GENERAL OF THE COLONY OF FIJI
\par }\pard \ltrpar\qc \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid9576504 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603\charrsid2890792 
\par }\pard \ltrpar\qc \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Hammett P., Adams J.A., Marsack J.A.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603 \hich\af0\dbch\af31505\loch\f0 January }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 31st }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid7101603 \hich\af0\dbch\af31505\loch\f0 , February }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 4th , 27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\super\insrsid14252527\charrsid7101603 \hich\af0\dbch\af31505\loch\f0 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603 \hich\af0\dbch\af31505\loch\f0 , 1964
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7101603 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 duty allegedly wrongly levied}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 proceedings for refund}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 properly brought against Attorney-General}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs Ordinance (Cap. 166) ss.65, 67, 145, 155, 157, 158}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Crow\hich\af0\dbch\af31505\loch\f0 n Proceedings Ordinance (Cap. 14) ss.2, 12(2), 16, 18(2) (3), 32(2)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs Regulation Ordinance 1881, ss.4, 95, 101}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs Regulation Ordinance 1881-1895 (see Ordinance No. 1 of 1895) ss,52, 53, 54}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs Regulation. Amendment Ordinance 1922}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Law\hich\af0\dbch\af31505\loch\f0  Revision Ordinance 1945, s.15(a)}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs (Amendment) Ordinance 1947}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Petitions of Right Act 1860 (23 & 24 Vict., c.34) (Imperial)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Crown Suits Act 1908 (New Zealand)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Crown Proceedings Act 1947 (10 & 11 Geo. 6, c.44) (Imperial)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs Consolidation Act 1876 (39 & 40 Vict., c.36) (Imperial).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Comptroller}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 action against officer of Crown as such}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Attorney- General defendant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Crown Proceedings Ordinance (Cap. 14) ss.12(2), 18(2) (3), 32\hich\af0\dbch\af31505\loch\f0 (2),}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Attorney-General}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 properl\hich\af0\dbch\af31505\loch\f0 y joined as defendant in proceedings where Petition of Right formerly lay}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid1273915\charrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 or where proceedings lay against officer of Crown as such.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915\charrsid1273915 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Interpretation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915 \hich\af0\dbch\af31505\loch\f0  I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 
\hich\af0\dbch\af31505\loch\f0 mplied repeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Customs Ordinance (Cap. }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 66)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid1273915 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid1273915 \hich\af0\dbch\af31505\loch\f0 Crown Proceedings Ordinance (Cap. 14).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid1273915\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 An action for a\hich\af0\dbch\af31505\loch\f0 
 refund of duty alleged to have been wrongly levied under the Customs Ordinance may properly be brought against the Attorney-General as defendant. Prior to the passing of the Crown Proceedings Ordinance such a claim could have been brought by Petition of 
\hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0 
ight and it follows that from the combined effect of sections 2 and 12(2) of the Crown Proceedings Ordinance, proceedings may now be brought against the Attorney-General. Furthermore the Comptroller of Customs is an "officer" of the Crown within the defin
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 
tion in section 32(2) of the Customs Ordinance, and proceedings which might, prior to the Crown Proceedings Ordinance, have been brought against the Comptroller as such officer, fall within the description of "civil proceedings against the Crown" in secti
\hich\af0\dbch\af31505\loch\f0 o\hich\af0\dbch\af31505\loch\f0 n 18(2) of the last mentioned Ordinance, which, under section 12(2) thereof,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7097023 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 are to be instituted against the Attorney-General.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11734570\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Cases referred to: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 Carron Co. Ltd.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  (unreported\hich\f0 \emdash \loch\f0 see Robertson}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 s Civil Proceedings against the Crown, 1908, p.343): }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 Dickson }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 
\hich\af0\dbch\af31505\loch\f0  R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11734570 \hich\af0\dbch\af31505\loch\f0  (1865) 11 HLC 175; 11 ER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
 1298: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 In re Nathan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11734570 \hich\af0\dbch\af31505\loch\f0  (1884) 12 QBD}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  461: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 Baron de Bode }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0  R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11734570 
\hich\af0\dbch\af31505\loch\f0  (1851) 3 H}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11734570 \hich\af0\dbch\af31505\loch\f0 C 449; 10 ER}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  176: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 Holborn}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid11734570\charrsid11734570 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 Viaduct }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid11734570\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 Land Co.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0 Ltd. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid12473622 
\hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid11734570 \hich\af0\dbch\af31505\loch\f0  R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
 (1887) 52 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11734570 \hich\af0\dbch\af31505\loch\f0 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  341.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11734570\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Appeal from an order of the Supreme Court striking out an action.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid12473622 \hich\af0\dbch\af31505\loch\f0 R.A. Kearsley for the appe\hich\af0\dbch\af31505\loch\f0 llant company.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760\charrsid12473622 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid12473622 \hich\af0\dbch\af31505\loch\f0 B.A. Palmer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  for the respondent.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Judgment of the Court: [27th February, 1964]\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 In this action there is no statement of claim, and the general endorsement on the writ merely cla}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid11098760 \hich\af0\dbch\af31505\loch\f0 \hich\f0 ims a sum of \'a3\loch\f0 649.15.0. as "cus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 toms duties wrongly levied in re
\hich\af0\dbch\af31505\loch\f0 spect of a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
Hyster}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
 Lift Truck." The proceedings subsequent to the writ throw no further light on the nature of the claim or on the questions of fact or law which may arise. Upon service of the writ, the Attorney-General issued a summons to have it set asi
\hich\af0\dbch\af31505\loch\f0 de on the ground that the plaintiff had not complied with section 145 of the Customs Ordinance (Cap. 166), or "for any other good cause." In the argument in the Court below, this resolved}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid11098760 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 itself into the contentions that, whereas the Attorney-General had b
\hich\af0\dbch\af31505\loch\f0 
een named as defendant, the Comptroller of Customs was the officer who ought to have been named and served; and that, there being a limitation of time for commencing proceedings and this having expired, no amendment could be made substituting the one offi
\hich\af0\dbch\af31505\loch\f0 c\hich\af0\dbch\af31505\loch\f0 er of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid5929696 \hich\af0\dbch\af31505\loch\f0 Crown for the other}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 . The latter submission was not contested in argument, and the learned Judge, having decided the former in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
favour of the Attorney-General, adjourned the case in the hope that the Attorney-General might see his way to waive the objection to the substitution of the Comptroller. Eventually, as no waiver was forthcoming, an order was made striking out the action, 
\hich\af0\dbch\af31505\loch\f0 w\hich\af0\dbch\af31505\loch\f0 ith costs against the plaintiff.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 We are happy to state that, at the hearing in this Court, learned}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
counsel for the Attorney-General was able to assure us that, whether the appeal were proceeded with or not, the Attorney-General would now permit an order t\hich\af0\dbch\af31505\loch\f0 
o be made substituting the Comptroller as defendant. This means that, whatever the result of the appeal may be, the case will now go back to the Supreme Court, and the plaintiff will be able to obtain a decision on the merits of its claims. We need hardly
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 say that the Attorney-General}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 s decision meets with our fullest}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7097023 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
approval and appreciation, and that it has been a relief to the Court to know that, whatever its decision on the technical point might be, the plaintiff would in the end have such relief, if a\hich\af0\dbch\af31505\loch\f0 
ny, as justice might require. The course followed by the Attorney-General accords with the high standard of probity which characterises the Crown as a litigant, and it has enabled the Court to approach a rather difficult problem unembarrassed by any feeli
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 g that a decision one way or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 the other was desirable in order to avoid a possible injustice.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11098760 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 \hich\af0\dbch\af31505\loch\f0 The technical question remains to be decided, and is not an easy one. We may say at the outset that we do not consider that anything turns on section 145 of the C
\hich\af0\dbch\af31505\loch\f0 ustoms Ordinance, which reads as follows:-
\par 
\par }\pard \ltrpar\ql \li720\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin720\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 \hich\af0\dbch\af31505\loch\f0 "145. Ever}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid6127034 \hich\af0\dbch\af31505\loch\f0 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 \hich\af0\dbch\af31505\loch\f0 
 suit or proceeding for the recovery of any duty or other charge leviable under this Ordinance or for the enforcement of any penalty or for the forfeiture of any goods, vessel or boat or any other arti\hich\af0\dbch\af31505\loch\f0 
cle or for the satisfying of any bond or security under this Ordinance shall be entered in the name of the Comptroller of Customs and may be instit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2255078 \hich\af0\dbch\af31505\loch\f0 
uted by a collector of customs."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\par \hich\af0\dbch\af31505\loch\f0 In our opinion, that section is limited to proceedings by or on be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 half of \hich\af0\dbch\af31505\loch\f0 the Crown. In this we do not imagine that we differ from the learned Judge, though it follows that the Attorney-General}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
s summons was misconceived in its reliance on that particular section. The real question is the one to which the learned Judge addressed\hich\af0\dbch\af31505\loch\f0 
 himself, namely, whether there is, in sections 157 and 158, an implication that claims for refund of duty must be brought against the Comptroller, and whether this implication prevents section 12(2) of the Crown Proceedings Ordinance (Cap. 14) from apply
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 ng. The subsection is as follows}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  \hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2255078\charrsid2890792 
\par }\pard \ltrpar\ql \li720\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin720\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
"12.(2) Civil proceedings against the Crown shall be instituted against the Attorney-General."
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\par \hich\af0\dbch\af31505\loch\f0 Sections 157 and 158 of the Customs Ordinance are as follows}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2255078\charrsid2890792 
\par }\pard \ltrpar\ql \li720\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin720\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
"157. No action or suit for the refund of any duties alle\hich\af0\dbch\af31505\loch\f0 ged to have been wrongly levied under any law relating to customs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2255078 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 shall be commenced in the Supreme Court before the person bringing the same has first appealed to and obtained the ruling}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid2255078 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 or decision of the Commissioners as provided u}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid2255078 \hich\af0\dbch\af31505\loch\f0 nder section 67 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 hereof\hich\af0\dbch\af31505\loch\f0 
, and then only within two months from the date of such ruling or decision, and if in case of such action or suit it is determined that the duty so paid was not the proper duty but that a less duty was payable, the difference between the payment and the d
\hich\af0\dbch\af31505\loch\f0 u\hich\af0\dbch\af31505\loch\f0 
ty found to be due or the whole payment as the case may require shall be returned to such importer and shall be accepted by such importer in satisfaction of all claims in respect of the importation of such goods and the duty payable thereon and of all or 
\hich\af0\dbch\af31505\loch\f0 a\hich\af0\dbch\af31505\loch\f0 ny damages and expenses incident thereto except costs of suit as next hereinafter provided.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2255078\charrsid2890792 
\par }\pard \ltrpar\ql \li720\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin720\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
158. In any action against the Comptroller of Customs or any officer of customs the party to such action or suit in whose favour a verdict is given shall, if the v\hich\af0\dbch\af31505\loch\f0 
erdict entitles him to costs, be entitled only to his costs of suit as between party and party against the other party to such action or suit, such costs to be taxed in the usual way; and if such verdict is given against the plaintiff in such action or su
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 
t, the costs so taxed as aforesaid shall be recoverable and recovered against the plaintiff in the same manner as costs in an ordinary action or suit in such court are recoverable by law; but if such verdict is given against the Comptroller of Customs or 
\hich\af0\dbch\af31505\loch\f0 a\hich\af0\dbch\af31505\loch\f0 
ny officer of customs as defendant in such suit, the costs so taxed as aforesaid shall be paid out of the general revenue by the Accountant-General as costs in any other Crown suit are payable."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867\charrsid2890792 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
It is perhaps desirable to refer briefly to the history of s\hich\af0\dbch\af31505\loch\f0 
ections 145, 157 and 158. The present section 145 appeared as section 95 in the Customs Regulation Ordinance 1881, but the concluding words then read, ". . . shall be entered in the name of the Receiver-General}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2457205 \hich\af0\dbch\af31505\loch\f0 and shall be decided in a summary way." Li}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 
\hich\af0\dbch\af31505\loch\f0 ke \hich\af0\dbch\af31505\loch\f0 the present }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15336899 \hich\af0\dbch\af31505\loch\f0 section 145,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid12473622 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15336899 \hich\af0\dbch\af31505\loch\f0 section 95 was incapable of being read as applying to claims against the Crown. There was then no Comptroller of Customs an}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15336899 \hich\af0\dbch\af31505\loch\f0 
 it was the Receiver General who was charged with "the general administration of this Ordinance." (Section \hich\af0\dbch\af31505\loch\f0 
4) The words "in a summary manner" probably meant decision by a Magistrate; and section 101 provided that, on all appeals to the Supreme Court, the Attorney General should be the respondent. Express provision for such appeals was made by section 52 of Ord
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 nance No.1 of 1895. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid15336899 \hich\af0\dbch\af31505\loch\f0 
The present sections 157 and 158 did not appear in the Ordinance of 1881, and were respectively added by sections 53 and 54 of Ordinance No. 1 of 1895, though section 54 mentioned the Receiver-General, there being still no Comptroller o
\hich\af0\dbch\af31505\loch\f0 f Customs. There was thus, from 1881 to 1895, no express provision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
 whatever as to actions or suits for refund of duty, and nothing from which it could be inferred that such}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 proceedings must necessarily be brought against the Receiver-General. The substitut\hich\af0\dbch\af31505\loch\f0 
ion throughout of a Comptroller of Customs in place of the Receiver-General was effected by the Customs Regulation Amendment Ordinance of 1922 (No. 13). From 1895 to 1922, the only reference to be found in the Ordinances to proceedings against the Receive
\hich\af0\dbch\af31505\loch\f0 r\hich\af0\dbch\af31505\loch\f0 -General, and, since 1922, the only reference to proceedings against the Comptroller of Customs, has been the one}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3684075 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 contained in the opening words of what is now section 158\hich\f0 \emdash \loch\f0 
a mere provision as to costs, and one which, unlike section 157, makes no reference \hich\af0\dbch\af31505\loch\f0 to refund of duties. The reference in section 95 of 1881 to decision "in a summary manner"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 whatever it may have meant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 seems to have been regarded as deleted by section 15 (a) of the Law Revision Ordinance of 1945 (No. 2)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid12473622 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash \loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid7235867 
\hich\af0\dbch\af31505\loch\f0 sed quaere}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 , as the particular\hich\af0\dbch\af31505\loch\f0  phrase is not mentioned; and, by section 2 of the Customs
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 (Amendment) Ordinance of 1947 (No. 4)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
 section 145 was brought into its present form by the addition of the words, "and may be instituted by a collector of customs."
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 We have already expressed our \hich\af0\dbch\af31505\loch\f0 view }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 as to the scope of section 145, and need only add that, in our opinion, nothing contained in sections 157 a}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0 nd 158 can be regarded as affec}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 ting its construction.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 We were assured by counsel on both sides that the conditions precedent imposed by sectio\hich\af0\dbch\af31505\loch\f0 
n 157 have been met in this case, and that, provided the action has been properly constituted, there is no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 thing in section 157 to prevent it from proceeding. The section says}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 nothing on the question who should be named as defendant, and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 there is nothing t\hich\af0\dbch\af31505\loch\f0 o prevent its application to an action brought against}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
the Attorney-General. The present action falls within its scope as being an action for refund of duties, and the whole of its provisions can be applied to this action. In other words, there is no confl\hich\af0\dbch\af31505\loch\f0 
ict between section 157 and the provision contained in the Crown Proceedings Ordinance, and no question arises of any implied repeal of anything contained in section 157. The two provisions are fully capable of standing together.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 We think too that, assumi\hich\af0\dbch\af31505\loch\f0 
ng that proceedings for refund of duty might, prior to the enactment of the Crown Proceedings Ordinance, have been brought by petition of right, the words "action or suit" are}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 wide enough to include a petition (1 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid7235867 
\hich\af0\dbch\af31505\loch\f0 Halsbury}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid2890792\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 
s Laws of England}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 , 3rd Ed., p. 5; \hich\af0\dbch\af31505\loch\f0 
and compare the use of the title "Crown Suits" under which the Petitions of Right Act 1860 appeared in 5 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 Halsbury}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid2890792\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 s Statutes of England}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 , 1st Ed., and the fact that in New Zealand petitions of right were, until recently, governed by a statute entitled the C\hich\af0\dbch\af31505\loch\f0 
rown Suits Act 1908) . As will appear below, we think that such procedure was in fact open, and it would seem to follow that, even before the Crown Proceedings Ordinance, section 157 was already applicable to proceedings (that is to say, proceedings by pe
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 
ition of right) which were not brought against the Comptroller of Customs but directly against the Crown, and that to apply it now to proceedings instituted under that Ordinance involves no change in the law.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Section 158 deals, as we have said,\hich\af0\dbch\af31505\loch\f0 
 solely with questions of costs, and is expressed to be applicable "in any action against the Comptroller of Customs or any officer of customs." The scope of the section is thus much wider than in the case of section 157. It would, of course, apply to an 
\hich\af0\dbch\af31505\loch\f0 a\hich\af0\dbch\af31505\loch\f0 
ction against the Comptroller for refund of duties, if such an action were maintainable. But it includes much more besides, and is by no means limited to actions for refund. It would apply, for instance to actions such as are contemplated by section 155, 
\hich\af0\dbch\af31505\loch\f0 a\hich\af0\dbch\af31505\loch\f0 gainst officers of customs for trespasses or other wrongs committed in purported execution of duty\hich\f0 \emdash \loch\f0 actions which are, at}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 east in theory, the personal concern o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0 f the officers, and which are }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 in no true legal sense directed against the Crown. Thus the sectio
\hich\af0\dbch\af31505\loch\f0 
n may still have a wide operation even if it has now become inapplicable to an action for refund. It was common ground, in the argument before us, that, prior to the Crown Proceedings Ordinance, an action for refund could be brought against the Comptrolle
\hich\af0\dbch\af31505\loch\f0 r\hich\af0\dbch\af31505\loch\f0 , with the result that section 158 would have applied to the proceedings and would have governed the taxation and recovery of costs. But, while}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
reserving our opinion as to the former permissibility of such an action, we are by no means satisfied that an ac\hich\af0\dbch\af31505\loch\f0 tion against the Comptroller was the only form of procedure that was open for securing a refund. In }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 Robertson}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid2890792\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 s Civil Proceedings By and Against the Crown}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
 (1908), p. 343, the learned author cites an unreported case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 Carron Co. Ltd.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  (1902)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0  in which a cla\hich\af0\dbch\af31505\loch\f0 
im for refund of customs duty was brought by petition of right; and, at pp. 343-5, he refers to the use of the same procedure in respect of death duties, excise duty and stamp duty. (See also 9 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 Halsbury}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid2890792\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 s Laws of England}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 , 2nd Ed:, p. 689). In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid7235867 \hich\af0\dbch\af31505\loch\f0 Dickson }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid7235867\charrsid7235867 
\hich\af0\dbch\af31505\loch\f0  R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 \hich\af0\dbch\af31505\loch\f0  (\hich\af0\dbch\af31505\loch\f0 1865) 11 HLC 175, 11 ER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0  1298, a petition of right for refund of excise duty was dealt with in the House of Lords without comment on the procedure, though the petition failed on the merits. The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid7368280 \hich\af0\dbch\af31505\loch\f0 \hich\f0  claim for the same sum of 16/6\'bd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 d. had originally been litigated
\hich\af0\dbch\af31505\loch\f0 
 in the Courts of Exchequer and Exchequer Chamber in Ireland in an action brought against an officer of excise in which the plaintiff eventually obtained a judgment; but, the money not being forthcoming and having in the meantime been paid over to the Tre
\hich\af0\dbch\af31505\loch\f0 a\hich\af0\dbch\af31505\loch\f0 
sury, he took advantage of the then recent passing of the Petitions of Right Act 1860 in order to enforce the claim. These facts appear in 11 HLC, pp. 176-7, and one may perhaps feel a shadow of regret that, after these renewed proceedings had passed thro
\hich\af0\dbch\af31505\loch\f0 u\hich\af0\dbch\af31505\loch\f0 gh the Irish Court of Queen}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 s Bench, the English Court of Exchequer Chamber and the House of Lords, so staunch a litigant was left without his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid7235867 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 16/6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid5970033 \loch\af0\dbch\af31505\hich\f0 \'bd}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 d. in the end. Bearing in mind that the Petitions of Right Act 1860 did not introduce such petitions, and cr\hich\af0\dbch\af31505\loch\f0 
eated no new rights, but merely regulated and improved the procedure (see per Smith J. in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 
\hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid13511378\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 re Nathan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0 
 (1884) 12 QBD}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  461, 468)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 Dickson }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0  R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 (supra) appears to illustrate clearly the proposition that there may be alternative remedies by act
\hich\af0\dbch\af31505\loch\f0 ion against an officer or by petition of right, provided always, of course, that the relevant statute does not preclude one or other of those alternatives.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 In re Nathan}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  (1884) 12 QBD 461, where the claim was for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 refund of probate duty, and the statute \hich\af0\dbch\af31505\loch\f0 
provided for such refund to be made by the Commissioners if the claim were proved to their satisfaction, the Court of Appeal (Brett M. R. and Bowen L.J.) refused a writ of mandamus on the ground that the proper remedy was by petition of right, though this
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 remedy would be available only if,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 on the true construction of the statute, the Commissioners were not "the ultimate and sole judges" (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 
\hich\af0\dbch\af31505\loch\f0 per }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Brett M.R., p. 472, and per Bowen L.J., p. 477) . At p. 478, Bowen L.J. said}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  \hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }\pard \ltrpar\ql \li720\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin720\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 "To my mind there is a clear remedy 
\hich\af0\dbch\af31505\loch\f0 in a petition of right if the applicant is entitled to any remedy at all. The money is in the hands of the Crown, and there is an old constitutional way by which subjects of the Crown in this country are enabled}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13052778 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 to obtain back out of the hands of the Crown
\hich\af0\dbch\af31505\loch\f0 , either land, money}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
or goods, upon which the Crown has laid its hands, and that is by the proceeding known as a petition of right. If that is the true view, then the petition of right would be the proper remedy in this case."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 The "ambit of the petition o
\hich\af0\dbch\af31505\loch\f0 f right" is stated in general terms as follows in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 Robertson}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid2890792\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 s Civil Proceedings By and Against the Crown }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 [1908], p. 331}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }\pard \ltrpar\ql \li720\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin720\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
"Petition of right is the process by which recovery is made from the Crown of property of any kind, including money, to which the sup\hich\af0\dbch\af31505\loch\f0 
pliant is legally or equitably entitled, except in cases where this process is ousted by some statutory method of recovery."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
In our opinion the procedure was one that was universally avail}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
able, within the defined limits, save only where a statutory remed\hich\af0\dbch\af31505\loch\f0 y was given, and it appeared, on the proper construction of the statute, that the remedy so given was intended to be exclusive (}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 Baron de Bode }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0  R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  (1851) 3 HLC 449, 469: 10 ER 176, 184; and, as to income tax, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 Holborn Viaduct Land Co. Ltd. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0  R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  (1887) 52 JP 3\hich\af0\dbch\af31505\loch\f0 41) .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
We see no reason for thinking that a petition of right would not have lain in the present case before the enactment of the Crown Proceedings Ordinance, there being no express provision in the Customs Ordinance requiring proceedings to be in some oth
\hich\af0\dbch\af31505\loch\f0 
er form, and nothing from which, so far as we can see, such a requirement can fairly be implied. A mere implication that proceedings may lie against the Comptroller is not enough. Section 157 is not incompatible with the idea that a petition of right woul
\hich\af0\dbch\af31505\loch\f0 d\hich\af0\dbch\af31505\loch\f0  lie; and if, as suggested above and as we think, the words "action or suit" will comprehend a petition, there was no difficulty at all in applying the section to such a}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
petition, and there is certainly none now in applying it to proceedings by action agai\hich\af0\dbch\af31505\loch\f0 nst the Attorney-General in pursuance of the Crown Proceedings Ordinance.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Of course, if, as was suggested might be the case in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 
\hich\af0\dbch\af31505\loch\f0 In re Nathan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  (above), it can be shown that the Ordinance makes a decision of the Comptroller or a
\hich\af0\dbch\af31505\loch\f0 
ny other person final on any question affecting a claim for refund of duty, it would still be so whatever the form of the proceedings might be; and, while a petition might fail on this ground, it would fail on the merits and not as a matter of procedure. 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid13511378 \hich\af0\dbch\af31505\loch\f0 I\hich\af0\dbch\af31505\loch\f0 n re Nathan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0  (above)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
 the question was treated as one for decision on the hearing of the petition. We are not aware that any such question is likely to arise in the present case, and we mention the point only for the purpose of showing that, even if one doe
\hich\af0\dbch\af31505\loch\f0 
s arise, it is irrelevant for present purposes. There are indeed, in sections 65 and 67, provisions which, if they stood alone, might be construed as having conclusive effect as to the amount of duty payable; but the assessment of a collector under sectio
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 
 65 is clearly subject to review by the Board of Commissioners acting under section 67, and the facts that, by the express terms of section 157, an action or suit for refund can only be brought after there has been a decision under section 67, and that th
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0  determination of the Supreme Court as to the amount of the duty is made effective for the purpose of securing a refund, seem to make it clear that, just as the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0 apparently con}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
clusive effect of section 65 is subject to the appeal to the Commissioners under \hich\af0\dbch\af31505\loch\f0 
section 67, so the apparently conclusive effect of section 67 is in its turn subject to the decision of the Court under section 157. We have, however, heard no argument on this or any similar question, and accordingly content ourselves with leaving all su
\hich\af0\dbch\af31505\loch\f0 c\hich\af0\dbch\af31505\loch\f0 h questions open for decision at the hearing of the action.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 We think therefore that it was p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0 
ossible, even before the Crown }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 Proceedings Ordinance, to launch a claim for refund of customs duty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 in a form}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 to wit, a petition of right}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 to which section 158 w\hich\af0\dbch\af31505\loch\f0 ould}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 presumably have no application; and, if it is now permissible to sue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3684075 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 the Attorney-General, and if it follows that section 158 cannot then}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 be relied upon, there is no material alteration in the law.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378 \hich\af0\dbch\af31505\loch\f0  
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 For these reasons we think that section 158 cannot \hich\af0\dbch\af31505\loch\f0 
be regarded as decisive. There is no ground for any suggestion that it has been repealed in whole or in part by the Crown Proceedings Ordinance, and the utmost that can be said is that, if claims for refund can now be made by action against the Attorney-G
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0 
neral, the section will not apply to such proceedings any more than it would have done to earlier proceedings by petition of right. There are provisions as to costs in section 16 of the Crown Proceedings Ordinance, and the intention may well have been tha
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 
 those provisions should apply in proceedings properly brought under that Ordinance, and should apply in lieu of any other provisions such as those contained in section 158. We see no reason for holding that the Crown Proceedings Ordinance should not appl
\hich\af0\dbch\af31505\loch\f0 y\hich\af0\dbch\af31505\loch\f0 
 here merely because the result may be that costs will no longer necessarily be dealt with as provided in section 158; and, as indicated above, it seems that the same result would have followed, even before the enactment of that Ordinance, if the proceedi
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 gs had been by petition of right.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13511378\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
If we are correct in our view that a petition of right would have lain before the Crown Proceedings Ordinance, it is clear, from the combined effect of sections 2 and 12(2) of the Ordinance, that proceedings may now be br\hich\af0\dbch\af31505\loch\f0 
ought against the Attorney-General.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
What we have just said is sufficient to dispose of this case. But there is another line of reasoning not raised in the argument before us, from which we think the same result must follow. It turns on the use of the word\hich\af0\dbch\af31505\loch\f0 
s "civil proceedings against the Crown" in section 12(2) of the Crown Proceedings Ordinance. The definition of "civil proceedings}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  in section 32(2) is unhelpful, but section 18(2) \hich\f0 \emdash \loch\f0 which appears in the same Part of the Ordinance as section 12 \hich\f0 \emdash 
\loch\f0 is relevant,\hich\af0\dbch\af31505\loch\f0  and contains the following words, some of which we put in italics}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }\pard \ltrpar\ql \li720\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin720\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
" (2) Subject to the provisions of this section, any reference in this Part of this Ordinance to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid16669425 \hich\af0\dbch\af31505\loch\f0 
civil proceedings against the Crown shall be construed as a reference to the following pr\hich\af0\dbch\af31505\loch\f0 oceedings only}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid2890792\charrsid16669425 \hich\af0\dbch\af31505\loch\f0 :}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid16669425 \hich\af0\dbch\af31505\loch\f0  \hich\f0 \emdash 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 
\par \hich\af0\dbch\af31505\loch\f0 \hich\f0 (a)\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 \hich\af0\dbch\af31505\loch\f0 (b) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
Proceedings for the enforcement or vindication of any right}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 or the obtaining of any relief which, if this Ordinance had not been passed, might have been enforced or vindicated or obtained by an action against the Attorney-Gener\hich\af0\dbch\af31505\loch\f0 
al, or any Government department, or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid15014690 \hich\af0\dbch\af31505\loch\f0 any officer of the Crown as such;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0  and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }\pard \ltrpar\ql \fi720\li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 (c)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16322656 \loch\af0\dbch\af31505\hich\f0 \'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }\pard \ltrpar\ql \li0\ri-333\nowidctlpar\tx9000\wrapdefault\faauto\rin-333\lin0\itap0\pararsid12473622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
Notwithstanding the use of the word "only", this seems to make it perfe\hich\af0\dbch\af31505\loch\f0 ctly clear that, in any case where, before the Ordinance, relief could have been obtained by action against "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid3684075 \hich\af0\dbch\af31505\loch\f0 any officer of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid14252527\charrsid3684075 \hich\af0\dbch\af31505\loch\f0 Crown as such}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
," a claim for such relief is now to be regarded as a "civil proceeding against the Crown," and must, in accordance\hich\af0\dbch\af31505\loch\f0  with section 12}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid12473622 \hich\af0\dbch\af31505\loch\f0 (}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 2), be brought against the Attorney-General. Section 32(2)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 defines the word "officer" as including any servant of Her Majesty\hich\f0 \emdash \loch\f0 
even the Governor. There can be no doubt that the Comptroller of Customs is an "officer" of the Crown, within thi\hich\af0\dbch\af31505\loch\f0 
s definition, and that, if a claim for refund of duty lay against him, it lay against him "as such". The policy of the Ordinance seems clearly to be that actions against officers of the Crown as such are to be replaced by actions against the Attorney-Gene
\hich\af0\dbch\af31505\loch\f0 r\hich\af0\dbch\af31505\loch\f0 al\hich\f0 \emdash \loch\f0 a general statutory transfer of the liability to be sued in an action. There is no definition of the word}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
"action", but we understand the term as excluding special statutory procedures, such as, for instance, appeals against assessments of in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 come tax, \hich\af0\dbch\af31505\loch\f0 where the proper view is that the statutory remedy is the only one available, and that an ordinary action will not lie. It may possibly be
\hich\f0 \emdash \loch\f0 though we doubt it\hich\f0 \emdash \loch\f0 that, in addition to the exceptions specifically made by subsection (3) of section 18, there are \hich\af0\dbch\af31505\loch\f0 s\hich\af0\dbch\af31505\loch\f0 ome}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
statutes providing for actions against officers of the Crown to which this statutory transfer cannot be applied. But, in our opinion, the mere fact that a statute designates an officer as the person to be sued by action is not sufficient to prevent the
\hich\af0\dbch\af31505\loch\f0  liability to be sued from}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
being transferred to the Attorney-General, one of the very purposes of the Ordinance being to effect such transfers. The Customs Ordinance, however, does not even go so far as that, and any implication that can be read into it ca
\hich\af0\dbch\af31505\loch\f0 
nnot be said to be strong enough to prevail against the subsequent enactment. We are in any event, disposed to construe section 12(2) as a general provision intended to override other statutory provisions in order to introduce a desirable uniformity of pr
\hich\af0\dbch\af31505\loch\f0 o\hich\af0\dbch\af31505\loch\f0 cedure and as not being one to which the maxim }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid3684075 \hich\af0\dbch\af31505\loch\f0 generalia specialibus non derogant}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  can readily be applied. The contrary view might reduce sections 12(2) and 18 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 
\hich\af0\dbch\af31505\loch\f0 to a trap for unsuspecting liti}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3684075 \hich\af0\dbch\af31505\loch\f0 gants }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 a most undesirable result. It is, however, unnecessary for u\hich\af0\dbch\af31505\loch\f0 
s to indulge in generalities which might carry us into fields remote from the Customs Ordinance and it is enough for us to say that, while not ourselves perceiving any conflict between the two Ordinances, we consider that, if any such conflict exists, the
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 Crown Proceedings Ordinance must in this case prevail over the other, even if this involves an implied repeal of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 something}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0  which can be found by implication in the Customs Ordinance.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 The fact that section 18(3) specifically excepts the Public Trustee and \hich\af0\dbch\af31505\loch\f0 
the Registrar of Titles appears to support the view that the Ordinance was intended to override generally any other enactments permitting actions to be brought against officers of the Crown. Otherwise those exceptions would have been unnecessary. Had ther
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0 
 been in the Customs Ordinance an express provision for action against the Comptroller, we think, as at present advised, that there would have been an implied repeal. But we need not go so far as that in the present case.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 We do not think it relevant that \hich\af0\dbch\af31505\loch\f0 the corresponding}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 
\hich\af0\dbch\af31505\loch\f0  English enact}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 ment\hich\f0 \emdash \loch\f0 the Crown Proceedings Act 1947\hich\f0 \emdash \loch\f0 
expressly repealed certain provisions of the Customs Consolidation Act 1876.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 We think it desirable to add that nothing we have said is\hich\af0\dbch\af31505\loch\f0 
 to be taken as indicating that, had it been incumbent upon us to consider the point, we would necessarily have been of opinion that it was beyond the power of the Court to amend the writ by substituting the Comptroller of Customs as the nominal defendant
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
in lieu of the Attorney-General. It may well be that this case is distinguishable from certain authorities that were cited to the learned Judge, on the ground that the real defendant here is Her Majesty the Queen, and that such an amendment is accordingly
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
no more than the substitution of one of her servants or agents for another servant or agent, and may therefore properly be made even after a period of limitation has expired. But no decision is necessary, and we merely reserve our opinion on this point.

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 W\hich\af0\dbch\af31505\loch\f0 
e should perhaps also add that, while some inferences may possibly be drawn from it, our judgment does not directly touch the question whether section 145, dealing with proceedings for the collection of duty and the like, is in any way affected by the Cro
\hich\af0\dbch\af31505\loch\f0 w\hich\af0\dbch\af31505\loch\f0 n Proceedings Ordinance. That question must be left for decision when it arises.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 
The appeal is allowed, and the order of the Supreme Court striking out the action and for payment of costs is set aside; and the respondent is ordered to pay the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2890792\charrsid2890792 
\hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527\charrsid2890792 \hich\af0\dbch\af31505\loch\f0 s \hich\af0\dbch\af31505\loch\f0 costs of the appeal, and in the Court below, taxed on the higher scale.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14252527 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16322656\charrsid2890792 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14252527\charrsid16322656 \hich\af0\dbch\af31505\loch\f0 Appeal allowed.
\par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8
72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7
2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b
44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7
065bd80facb647e9e25c7fc421fd2ddb526b2e9373fed4bb902e182e97b7b461e6bfad3f010000ffff0300504b030414000600080000002100a5d6a7e7c00000
00360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4fc7060abb08
84a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b63095120f88d94fbc
52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462a1a82fe353
bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f7468656d652f7468
656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b4b0d592c9c
070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b4757e8d3f7
29e245eb2b260a0238fd010000ffff0300504b03041400060008000000210096b5ade296060000501b0000160000007468656d652f7468656d652f7468656d65
312e786d6cec594f6fdb3614bf0fd87720746f6327761a07758ad8b19b2d4d1bc46e871e698996d850a240d2497d1bdae38001c3ba618715d86d87615b8116d8
a5fb34d93a6c1dd0afb0475292c5585e9236d88aad3e2412f9e3fbff1e1fa9abd7eec70c1d1221294fda5efd72cd4324f1794093b0eddd1ef62fad79482a9c04
98f184b4bd2991deb58df7dfbb8ad755446282607d22d771db8b944ad79796a40fc3585ee62949606ecc458c15bc8a702910f808e8c66c69b9565b5d8a314d3c
94e018c8de1a8fa94fd05093f43672e23d06af89927ac06762a049136785c10607758d9053d965021d62d6f6804fc08f86e4bef210c352c144dbab999fb7b471
7509af678b985ab0b6b4ae6f7ed9ba6c4170b06c788a705430adf71bad2b5b057d03606a1ed7ebf5babd7a41cf00b0ef83a6569632cd467faddec9699640f671
9e76b7d6ac355c7c89feca9cccad4ea7d36c65b258a206641f1b73f8b5da6a6373d9c11b90c537e7f08dce66b7bbeae00dc8e257e7f0fd2badd5868b37a088d1
e4600ead1ddaef67d40bc898b3ed4af81ac0d76a197c86826828a24bb318f3442d8ab518dfe3a20f000d6458d104a9694ac6d88728eee2782428d60cf03ac1a5
193be4cbb921cd0b495fd054b5bd0f530c1931a3f7eaf9f7af9e3f45c70f9e1d3ff8e9f8e1c3e3073f5a42ceaa6d9c84e5552fbffdeccfc71fa33f9e7ef3f2d1
17d57859c6fffac327bffcfc793510d26726ce8b2f9ffcf6ecc98baf3efdfdbb4715f04d814765f890c644a29be408edf3181433567125272371be15c308d3f2
8acd249438c19a4b05fd9e8a1cf4cd296699771c393ac4b5e01d01e5a30a787d72cf1178108989a2159c77a2d801ee72ce3a5c545a6147f32a99793849c26ae6
6252c6ed637c58c5bb8b13c7bfbd490a75330f4b47f16e441c31f7184e140e494214d273fc80900aedee52ead87597fa824b3e56e82e451d4c2b4d32a423279a
668bb6690c7e9956e90cfe766cb37b077538abd27a8b1cba48c80acc2a841f12e698f13a9e281c57911ce298950d7e03aba84ac8c154f8655c4f2af074481847
bd804859b5e696007d4b4edfc150b12addbecba6b18b148a1e54d1bc81392f23b7f84137c2715a851dd0242a633f900710a218ed715505dfe56e86e877f0034e
16bafb0e258ebb4faf06b769e888340b103d3311da9750aa9d0a1cd3e4efca31a3508f6d0c5c5c398602f8e2ebc71591f5b616e24dd893aa3261fb44f95d843b
5974bb5c04f4edafb95b7892ec1108f3f98de75dc97d5772bdff7cc95d94cf672db4b3da0a6557f70db629362d72bcb0431e53c6066acac80d699a6409fb44d0
8741bdce9c0e4971624a2378cceaba830b05366b90e0ea23aaa241845368b0eb9e2612ca8c742851ca251ceccc70256d8d87265dd96361531f186c3d9058edf2
c00eafe8e1fc5c509031bb4d680e9f39a3154de0accc56ae644441edd76156d7429d995bdd88664a9dc3ad50197c38af1a0c16d684060441db02565e85f3b966
0d0713cc48a0ed6ef7dedc2dc60b17e92219e180643ed27acffba86e9c94c78ab90980d8a9f0913ee49d62b512b79626fb06dccee2a432bbc60276b9f7dec44b
7904cfbca4f3f6443ab2a49c9c2c41476dafd55c6e7ac8c769db1bc399161ee314bc2e75cf8759081743be1236ec4f4d6693e5336fb672c5dc24a8c33585b5fb
9cc24e1d4885545b58463634cc5416022cd19cacfccb4d30eb45296023fd35a458598360f8d7a4003bbaae25e331f155d9d9a5116d3bfb9a95523e51440ca2e0
088dd844ec6370bf0e55d027a012ae264c45d02f708fa6ad6da6dce29c255df9f6cae0ec38666984b372ab5334cf640b37795cc860de4ae2816e95b21be5ceaf
8a49f90b52a51cc6ff3355f47e0237052b81f6800fd7b802239daf6d8f0b1571a8426944fdbe80c6c1d40e8816b88b8569082ab84c36ff0539d4ff6dce591a26
ade1c0a7f669880485fd484582903d284b26fa4e2156cff62e4b9265844c4495c495a9157b440e091bea1ab8aaf7760f4510eaa69a6465c0e04ec69ffb9e65d0
28d44d4e39df9c1a52ecbd3607fee9cec7263328e5d661d3d0e4f62f44acd855ed7ab33cdf7bcb8ae889599bd5c8b3029895b6825696f6af29c239b75a5bb1e6
345e6ee6c28117e73586c1a2214ae1be07e93fb0ff51e133fb65426fa843be0fb515c187064d0cc206a2fa926d3c902e907670048d931db4c1a44959d366ad93
b65abe595f70a75bf03d616c2dd959fc7d4e6317cd99cbcec9c58b34766661c7d6766ca1a9c1b327531486c6f941c638c67cd22a7f75e2a37be0e82db8df9f30
254d30c1372581a1f51c983c80e4b71ccdd28dbf000000ffff0300504b0304140006000800000021000dd1909fb60000001b010000270000007468656d652f74
68656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73848f4d0ac2301484f78277086f6fd3ba109126dd88d0add40384e4350d363f24
51eced0dae2c082e8761be9969bb979dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89d93b64b060828e6f37ed1567914b284d262452282e3198
720e274a939cd08a54f980ae38a38f56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd5001996509affb3fd381a89672f1f165dfe514173d9850528
a2c6cce0239baa4c04ca5bbabac4df000000ffff0300504b01022d0014000600080000002100828abc13fa0000001c0200001300000000000000000000000000
000000005b436f6e74656e745f54797065735d2e786d6c504b01022d0014000600080000002100a5d6a7e7c0000000360100000b000000000000000000000000
002b0100005f72656c732f2e72656c73504b01022d00140006000800000021006b799616830000008a0000001c00000000000000000000000000140200007468
656d652f7468656d652f7468656d654d616e616765722e786d6c504b01022d001400060008000000210096b5ade296060000501b000016000000000000000000
00000000d10200007468656d652f7468656d652f7468656d65312e786d6c504b01022d00140006000800000021000dd1909fb60000001b010000270000000000
00000000000000009b0900007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000960a00000000}
{\*\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;\lsdunhideused0 \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
4d73786d6c322e534158584d4c5265616465722e352e3000000000000000000000060000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffffec69d9888b8b3d4c859eaf6cd158be0f000000000000000000000000b08e
bbcda380d001feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000105000000000000}}