{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang2057\deflangfe2057\themelang5129\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial{\*\falt Arabic Transparent};}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cambria Math;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f49\fbidi \fswiss\fcharset238\fprq2 Arial CE{\*\falt Arabic Transparent};}{\f50\fbidi \fswiss\fcharset204\fprq2 Arial Cyr{\*\falt Arabic Transparent};}
{\f52\fbidi \fswiss\fcharset161\fprq2 Arial Greek{\*\falt Arabic Transparent};}{\f53\fbidi \fswiss\fcharset162\fprq2 Arial Tur{\*\falt Arabic Transparent};}{\f54\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew){\*\falt Arabic Transparent};}
{\f55\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic){\*\falt Arabic Transparent};}{\f56\fbidi \fswiss\fcharset186\fprq2 Arial Baltic{\*\falt Arabic Transparent};}{\f57\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese){\*\falt Arabic Transparent};}
{\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 New Roman};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\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 New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\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 New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\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\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang5129\langfe5129\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp5129\langfenp5129 \snext0 \sqformat \spriority0 Normal;}{\*
\cs10 \additive \ssemihidden \sunhideused \spriority1 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\lang2057\langfe2057\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp2057\langfenp2057 
\snext11 \ssemihidden \sunhideused \sqformat Normal Table;}{\s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\cf1\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \snext15 \spriority0 Default;}{\s16\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM1;}{\s17\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM11;}{\s18\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM12;}{\s19\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM13;}{\s20\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM14;}{\s21\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM16;}{\s22\ql \li0\ri0\sl163\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM2;}{\s23\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM15;}{\s24\ql \li0\ri0\sl206\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM3;}{\s25\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM4;}{\s26\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM5;}{\s27\ql \li0\ri0\sl206\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM6;}{\s28\ql \li0\ri0\sl206\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM7;}{\s29\ql \li0\ri0\sl206\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM8;}{\s30\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM9;}{\s31\ql \li0\ri0\sl203\slmult0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af1\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe5129\loch\f1\hich\af1\dbch\af31505\cgrid\langnp5129\langfenp5129 \sbasedon15 \snext15 CM10;}}{\*\listtable{\list\listtemplateid1698518439\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0
\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0
\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0
\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat0\levelspace0\levelindent0{\leveltext
\'00;}{\levelnumbers;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 }{\listname ;}\listid279668650}}{\*\listoverridetable{\listoverride\listid279668650\listoverridecount0\ls1}}{\*\rsidtbl \rsid554546\rsid1061204\rsid1118119\rsid1129256\rsid2062845
\rsid2848279\rsid2849963\rsid3477981\rsid3946012\rsid4526613\rsid4862161\rsid4938698\rsid5115160\rsid5137752\rsid5601585\rsid8861731\rsid9054334\rsid9191169\rsid10451844\rsid10763545\rsid11302303\rsid11604612\rsid11761279\rsid12606300\rsid13136921
\rsid13307079\rsid14616094\rsid15147053\rsid15225737\rsid15600736\rsid15865617\rsid15868615\rsid16067618\rsid16088783\rsid16481648}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0
\mnaryLim1}{\info{\author lakhan_n}{\operator sam_f}{\creatim\yr2013\mo9\dy30\hr12\min50}{\revtim\yr2013\mo10\dy4\hr18\min7}{\version9}{\edmins232}{\nofpages9}{\nofwords2738}{\nofchars13065}{\*\company USP}{\nofcharsws15772}{\vern32773}}
{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw8827\paperh13647\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves0\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\horzdoc\dghspace120\dgvspace120\dghorigin1701
\dgvorigin1984\dghshow0\dgvshow3\jcompress\viewkind1\viewscale130\rsidroot9191169 \fet0{\*\wgrffmtfilter 2450}\ilfomacatclnup0\ltrpar \sectd \ltrsect\sbknone\linex0\sectlinegrid299\sectdefaultcl\sectrsid11604612\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\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5115160 \rtlch\fcs1 \af0\afs22\alang1025 
\ltrch\fcs0 \fs22\lang5129\langfe5129\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp5129\langfenp5129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid5115160 \hich\af0\dbch\af31505\loch\f0 [1967] 13 FLR 211
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9191169 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 
SUPREME COURT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 OF FIJI}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid11604612 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11604612 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid11604612 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 
Appellate Jurisdiction
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11604612 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid11604612 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 
ATTORNEY-GENERAL}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid11604612 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 v.

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid11604612 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 
VUNAKECE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid9191169 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14616094 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 
[SUPREME COURT, 1967 (Hammett J.), 3rd November, 21st December]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11604612 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid9191169 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9191169 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 
Criminal law-charge-fraudulent conversion-particulars alleging conversion of cheque -conversi\hich\af0\dbch\af31505\loch\f0 
on limited to proceeds of cheque-aider and abettor charged as principal offender-no proof of fraudulent intent of person aided-Penal Code (Cap. 8)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid11604612 
\hich\af0\dbch\af31505\loch\f0  ss.4, 21, 305 (1) (c) (i).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid8861731 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 Criminal law-parties-aider and abettor charged as principal offender-person aided\hich\af0\dbch\af31505\loch\f0 
 not charged-no proof of fraudulent intent on part of person aided-Penal Code (Cap. 8) ss.4, 21, 305 (1) (c) (i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 ) }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid14616094 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 \hich\f0 The respondent was charged with fraudulently converting to his own use and benefit the sum of \'a3\loch\f0 
73-3-0 entrusted to him by the Accountant-Gene\hich\af0\dbch\af31505\loch\f0 ral of the Government of Fiji in order that he might apply the said sum for payment to Millers Ltd. for the pur}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 chase of a particular refrigera}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 
\hich\af0\dbch\af31505\loch\f0 tor. The respondent handed the cheque, which was payable to "Millers Ltd. or Order", to that company, which cashed\hich\af0\dbch\af31505\loch\f0 
 it and held the proceeds. The respondent did not purchase the refrigerator, but some five weeks later purchased from Millers Ltd. a quantity of furniture, and the proceeds of the cheque were applied, with the consent of the respondent, towards payment fo
\hich\af0\dbch\af31505\loch\f0 r\hich\af0\dbch\af31505\loch\f0  this purchase. The Magistr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 ate's Court found that the resp
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 ondent did not act with intent to defraud; the Crown appealed. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid14616094 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15868615 \hich\af0\dbch\af31505\loch\f0 Held:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 
\hich\af0\dbch\af31505\loch\f0  l. Even if, by virtue of the definition of "money" in section 4 of the Penal Code, the Particulars of Offence could properly be\hich\af0\dbch\af31505\loch\f0  said to}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 \hich\f0  embrace a cheque for \'a3\loch\f0 73-3-0, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 it was not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 
 within the power of the respon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 dent to convert}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid14616094 \hich\af0\dbch\af31505\loch\f0  the proceeds of the cheque to hi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 
\hich\af0\dbch\af31505\loch\f0 s own use, for the proceeds never came within his possession or control. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid14616094 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid14616094 \hich\af0\dbch\af31505\loch\f0 2. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid14616094 
\hich\af0\dbch\af31505\loch\f0 The conversion was carried out by Millers Ltd. who\hich\af0\dbch\af31505\loch\f0  were aided and abetted in doing so by the respondent. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid14616094 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 3. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 
\hich\af0\dbch\af31505\loch\f0 While in principle it is proper to charge an aider and abettor as a principal offender, a necessary element of the conviction of the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid14616094\charrsid2848279 \hich\af0\dbch\af31505\loch\f0  on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 
 that basis would have been proof of fraudulent in\hich\af0\dbch\af31505\loch\f0 tent on the part of Millers Ltd. as opposed to proof of fraud on the part of the respondent. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279 \hich\af0\dbch\af31505\loch\f0 4. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 
Fraudulent intent on the part of Millers Ltd. never having been made an-issue at the trial, the defects in the charge were more than merely formal and the app\hich\af0\dbch\af31505\loch\f0 eal could not succeed. 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\highlight7\langnp2057\insrsid9191169\charrsid5115160 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 Cases referred to: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 R. v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 \hich\af0\dbch\af31505\loch\f0  Keena}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612 \hich\af0\dbch\af31505\loch\f0  (1868) LR 1 CCR 113; 17 LT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 
\hich\af0\dbch\af31505\loch\f0  515: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11604612 \hich\af0\dbch\af31505\loch\f0 Menzour Ahmed v. R}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612 \hich\af0\dbch\af31505\loch\f0 . [1957] E}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 A 386. }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 Appeal by the Crown against an acquittal in the Magistrates' Court. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15868615 \hich\af0\dbch\af31505\loch\f0 B. A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279\charrsid15868615 
\hich\af0\dbch\af31505\loch\f0 . Palme}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15868615 \hich\af0\dbch\af31505\loch\f0 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0  for the appellant. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15868615 \hich\af0\dbch\af31505\loch\f0 M. J. C. Saunders}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 
\hich\af0\dbch\af31505\loch\f0  for the re\hich\af0\dbch\af31505\loch\f0 spondent. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 The facts are sufficiently set out in the judgment. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 HAMMETT J.: [21st December, 1967]-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 This is an appeal by the Attorney General against the decision of the Magistrate's }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 Court of the first class sitting at Suva whereby t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 
\hich\af0\dbch\af31505\loch\f0 he Respondent was ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 q\hich\af0\dbch\af31505\loch\f0 
uitted on a charge of conversion contrary to Sectio}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 
n 305 (1) (c) (i) of the Penal Code. The particulars of offence were as follows:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11604612 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 
"ACA DINA VUNAKECE alias ACA VUNAKECE on the 8th day of September, 1966, at Suva, in the Ce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 ntral Division fraudulently con
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 verted to his own use }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 \hich\f0 and benefit the sum of \'a3\loch\f0 73.3.0. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 entrusted to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2848279\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 
him by the Accountant-General f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 
or Her Majesty's Government of Fiji in order that the said ACA DINA VUNAKECE might apply the said sum for payment to Millers Limited for the purchase of a Fri\hich\af0\dbch\af31505\loch\f0 
gidaire Refrigerator Model M.F. 56, Serial No. 663578 by the said ACA DINA VUNAKECE, over which the said Refrigerator the Accountant-General for Her Majesty's Government of Fiji held a Bill of Sale." }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9191169 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11604612\charrsid2848279 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 The Crown has appealed against that acquittal on a num\hich\af0\dbch\af31505\loch\f0 
ber of grounds which largely complain against the finding of the Court below that the respondent did not act with an intent to defraud. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15600736\charrsid2848279 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5601585 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2848279 \hich\af0\dbch\af31505\loch\f0 
I am greatly indebted to the learned Acting Solicitor General for his careful and detailed arguments which, on the iss\hich\af0\dbch\af31505\loch\f0 ue of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid4526613 
\hich\af0\dbch\af31505\loch\f0 an intent to defraud on the part of the respondent, are, in my view, quite compelling. I have however found this to be an unusually difficult case owing to the singular circumstances under which it arises.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11761279 
\par \hich\af0\dbch\af31505\loch\f0 The particulars of the offence appear at fi\hich\af0\dbch\af31505\loch\f0 \hich\f0 rst sight to allege that the Accountant General entrusted the respondent with \'a3\loch\f0 
73.3.0 in cash to hand to Millers Ltd. for the purchase of a refrigerator and that the respondent instead of handing this money to Millers Ltd. fraudulently converted it to his\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 own use.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid4526613 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11761279 
\par \hich\af0\dbch\af31505\loch\f0 This however was not the case for the Crown against the respondent. At the trial many of the facts were not seriously }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid1061204 
\hich\af0\dbch\af31505\loch\f0 in dispute and they appear to have been as follows:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9191169 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15600736\charrsid1061204 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid1061204 \hich\af0\dbch\af31505\loch\f0 The respondent is a married man and in his home was a refrigerator owned b\hich\af0\dbch\af31505\loch\f0 
y his wife. They decided to sell this refrigerator so as to obtain some money with which to buy some f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid1061204 \hich\af0\dbch\af31505\loch\f0 
urniture they required. The res}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid1061204 \hich\af0\dbch\af31505\loch\f0 
pondent, who is a civil servant, decided at the same time to apply for a loan from Government, repayable by instalments out\hich\af0\dbch\af31505\loch\f0  of his salary, with which to purchase a new refrigerator to replace the one they were selling. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15600736\charrsid1061204 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid1061204 \hich\af0\dbch\af31505\loch\f0 As first steps in carrying out these per}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid1061204\charrsid1061204 \hich\af0\dbch\af31505\loch\f0 fectly proper transactions the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid1061204 
\hich\af0\dbch\af31505\loch\f0  respondent set about trying to sell his wife's refrigerator. On 2nd June 1966 he went t\hich\af0\dbch\af31505\loch\f0 \hich\f0 
o Millers Ltd. and selected the new refrigerator he wanted to buy as a replacement. He obtained a "pro forma" invoice for this Frigidaire refrigerator Model MF 56 No. 663578 for \'a3\loch\f0 73.3.0. which was dated 2nd June 1966}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 . On that same date he completed an appl\hich\af0\dbch\af31505\loch\f0 ication to Govern}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid10763545 \hich\af0\dbch\af31505\loch\f0 \hich\f0 ment for an advance of \'a3\loch\f0 73.3.0. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 
\hich\af0\dbch\af31505\loch\f0 which he supported }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid10763545\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 with this "pro forma" invoice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid4862161\charrsid10763545 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 His application for an advance }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 was approved by the Acc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 
\hich\af0\dbch\af31505\loch\f0 ountant General who stated that the advance would be made direct to Millers Ltd. on receipt of eviden\hich\af0\dbch\af31505\loch\f0 ce of registration of a Bill of Sale in favour of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid1129256 \hich\af0\dbch\af31505\loch\f0 the Account}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 
ant General over the refrigerator. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid1129256\charrsid10763545 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 
On 18th August 1966, at the request of the Accountant General, the respondent executed a Bill of Sale in favour of the Accountant General over this refrigerat\hich\af0\dbch\af31505\loch\f0 or, which he had not in fact yet purchase}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid10763545\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 d, to secure the repayment of t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 
\hich\af0\dbch\af31505\loch\f0 he advance he had applied for, but in fact had not yet received. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid10763545 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 \hich\f0 On this, on the same date, i.e. 18th August 1966, the Accountant General issued a cheque for \'a3\loch\f0 
73.3.0. payable to "Mil\hich\af0\dbch\af31505\loch\f0 lers Lt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid10763545\charrsid10763545 \hich\af0\dbch\af31505\loch\f0 d. or Order"}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid10763545 \loch\af0\dbch\af31505\hich\f0 \'b7\loch\f0 endorsed "Service: Frig. Adv. A. Vunakece" }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
and handed it to the respondent to give to Millers Ltd, to pay for the refrigerator. By that date, however, not only had the respondent still been unable to sell his wife's refrigerator but als\hich\af0\dbch\af31505\loch\f0 o the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15147053\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 refrigerator }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 
\hich\af0\dbch\af31505\loch\f0 he had intended to buy from Millers Ltd. had been sold to another customer. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
The respondent therefore held, uncashed, the Accountant General's cheque and continued to make efforts to sell his wife's refrigerator but he was still unsucce\hich\af0\dbch\af31505\loch\f0 ssful in doing so by 8th September 1966. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
On 8th September 1966 the respondent went to Millers Ltd. and spoke to Mr. Gani their accountant. Mr. Gani took him to the firm's cashier to whom the responde}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid15147053\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 nt handed the Accountant General}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 's cheque for \'a3\loch\f0 73.3.0. \hich\af0\dbch\af31505\loch\f0 made out in favour of "Millers Ltd. or Order." Millers Ltd. cashed the cheque and held its proceeds until 17th October 1966. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
On 17th October 1966 the respondent purchased furniture from Millers Ltd. Messrs. Millers Ltd. then applied the proceeds of the A\hich\af0\dbch\af31505\loch\f0 \hich\f0 ccountant General's cheque for \'a3\loch\f0 
73.3.0 towards the cost or a part of the cost of such furniture. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
There was a conflict between the testimony of the respondent and of Mr. Gani, the Accountant at Millers Ltd., whether this was done at the suggestion of Mr. \hich\af0\dbch\af31505\loch\f0 Gani o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid15868615 \hich\af0\dbch\af31505\loch\f0 r the respondent. The evidence }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
of the respondent on this issue was apparently believed by the Court below in preference to that of Mr. Gani. I do not however consider that this materially affected the position in law. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 The result was that the procee\hich\af0\dbch\af31505\loch\f0 \hich\f0 ds of the Accountant General's cheque for \'a3
\loch\f0 73.3.0. made out in favour of "Millers Ltd. or Order" was used by Millers Ltd. to cover the cost of furniture supplied by Millers Ltd. to the respondent instead of being used to cover the cost of a refrigerator t\hich\af0\dbch\af31505\loch\f0 o
\hich\af0\dbch\af31505\loch\f0  be supplied by Millers Ltd. to the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15147053\charrsid15147053 \hich\af0\dbch\af31505\loch\f0  as was intended by the Account}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
ant General, and made perfectly clear by the endorsement on the cheque itself. The respondent did not in fact buy a refrigerator from Millers Ltd. at all. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 The respondent was cha\hich\af0\dbch\af31505\loch\f0 \hich\f0 rged in the Court below with the conversion of "the sum of 
\'a3\loch\f0 73.3.0. entrusted to him for payment to Millers Ltd. etc. for the purchase of a refrigerator." }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16067618\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 It is clear that no cash and no sum of money at all was ever entrusted to the respondent or ever ca
\hich\af0\dbch\af31505\loch\f0 \hich\f0 me into his possession. What was handed him was a cheque for \'a3\loch\f0 73.3.0. made out in favour of "Millers Ltd. or Order." }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid15147053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 At the trial is was contended by the defence that this was a fatal defect in the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid15147053\charrsid15147053 \hich\af0\dbch\af31505\loch\f0  charge and the case of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid15147053\charrsid16481648 
\hich\af0\dbch\af31505\loch\f0 R. v. K}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid16481648 \hich\af0\dbch\af31505\loch\f0 eena}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648 \hich\af0\dbch\af31505\loch\f0  (1868) LR 1 CCR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0  113 w
\hich\af0\dbch\af31505\loch\f0 as cited in support of this submission. In that case it was held that an indictment alleging embezzlement of m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15147053\charrsid15147053 
\hich\af0\dbch\af31505\loch\f0 oney cannot be sustained by evi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15147053 \hich\af0\dbch\af31505\loch\f0 
dence of the embezzlement of a cheque. Montague-Smith J. said in that case:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid15147053 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16481648 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 
"A cheque is not money unless the Sta\hich\af0\dbch\af31505\loch\f0 tute makes it so." }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16481648 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid3477981 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9191169 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 
In this connection however the Crown r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648 \hich\af0\dbch\af31505\loch\f0 elied on the provisions of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 Penal Code Sec. 4 the material part of which reads:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid3477981 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16481648 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 
"In this Code, unless the context otherwise requires................................................ "money" inc\hich\af0\dbch\af31505\loch\f0 ludes bank notes, ban}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648 
\hich\af0\dbch\af31505\loch\f0 k drafts cheques and any other }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 orders warrants or requests for the payment of money." }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16481648 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid3477981 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9191169 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 
In the case of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid16481648 \hich\af0\dbch\af31505\loch\f0 Menzour Ahmed v. R}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648 \hich\af0\dbch\af31505\loch\f0 . [1957] EA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 
 386 it was held that the definition of "money" in the Penal Code can be imported into a charge so as t\hich\af0\dbch\af31505\loch\f0 o make the words in a cha}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid15147053\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 rge "the sum of Shs. 3000/: "em}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 
\hich\af0\dbch\af31505\loch\f0 brace a cheque for the sum of Shs. 3000/:." In that case the cheque was however in fact made out in favour of the appellant and not, as in this case, in favour of a third party. The question o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid3477981\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 f whethe\hich\af0\dbch\af31505\loch\f0 r this case should for that }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 reason be distinguished, on this ground, has not been considered. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid3477981 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 But assuming, for the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid3477981\charrsid3477981 \hich\af0\dbch\af31505\loch\f0  moment that in this case the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 
\hich\af0\dbch\af31505\loch\f0 \hich\f0 expression in the charge "the sum of \'a3\loch\f0 73.3.0." does or could properly be used to embrac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid3477981\charrsid3477981 
\hich\af0\dbch\af31505\loch\f0 e a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 \hich\f0 cheque for \'a3\loch\f0 73.3.0\hich\af0\dbch\af31505\loch\f0 
. the question arises whether the respondent did convert th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15868615 \hich\af0\dbch\af31505\loch\f0 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid3477981 \hich\af0\dbch\af31505\loch\f0 cheque to his own use. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid3477981 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid12606300 \hich\af0\dbch\af31505\loch\f0 
This cheque was not made out in favour of the respondent but in favour of "Millers Ltd. or Order." It was not possible for the respondent to cash this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 cheque himself. He\hich\af0\dbch\af31505\loch\f0  was entrusted wi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid3946012\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 
th it to hand to Millers Ltd. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 
and this is what he did. His evidence, which was accepted, was that a responsible person in the employment of Millers Ltd. knew that this cheque which was endorsed "Service: Frig. Adv. A. Vunakece." had been m\hich\af0\dbch\af31505\loch\f0 
ade out to Millers Ltd. for the purpose of Millers Ltd. applying its proceeds to the cost of a refrigerator to be supplied by Millers Ltd. to the respondent. In any event the meaning of this endorseme}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 nt on the cheque must have been }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 perfectly clear to Mille\hich\af0\dbch\af31505\loch\f0 rs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0  Ltd. in these circumstances. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 It was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 not within the power of the respondent to convert the proceeds of this cheque to the use of the respondent for the purcha}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 se of furniture for the simple }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 reason that these proceeds never ca}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 me into the possession or }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 co\hich\af0\dbch\af31505\loch\f0 
ntrol of the respondent. Such a conversion could only be effected and was in fact effected, according to the evidence in this case, by Millers Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 . themselves who }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 had the proceeds of th}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 is cheque in their possession }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 or under .their control. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 What happened \hich\af0\dbch\af31505\loch\f0 \hich\f0 
in this case appears to me to be this. The respondent was entrusted with this cheque for \'a3\loch\f0 
73.3.0. made out by the Accountant General in favour of Millers Ltd. to hand to Millers Ltd. and this is what he did. The Court below accepted the evidence of the re\hich\af0\dbch\af31505\loch\f0 s\hich\af0\dbch\af31505\loch\f0 
pondent, that Millers Ltd. knowing the position accepted this cheque which was itself clearly marked to indicate it was intended for use as an advance for the purchase of a refrigerator by the respondent. Having accepted this cheque Millers Ltd. encashed 
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 t. Some five weeks later Millers Ltd. used its proceeds either at the instigation of one of their o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 wn employees or the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 , but in any event with the aid, consent and connivance of the respondent to cover the cost of furniture that Millers Ltd. then\hich\af0\dbch\af31505\loch\f0  supplied to the respondent instead of a refrigerator. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 
In these circumstances the evidence did not in my view amount to a conversion of either the cash or the cheque by the respondent on 8th September, 1966 as averred in the charge}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0  or at any time. Both t\hich\af0\dbch\af31505\loch\f0 he chequ}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 
e and the proceeds of the cheque were received by Millers Ltd. It was not until some five weeks after Millers Ltd. had received the cheque and had cashed it that there was any conversion of its proceeds to the use of the respondent for the purchase
\hich\af0\dbch\af31505\loch\f0  of furniture instead of a refrigerator. The conversion in this case was therefore carried out not by the respondent but by Millers Ltd. who were aided and abetted in doi}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 ng so by the res}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 
pondent. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 The learned Acting Solicitor General clearly appreciated th\hich\af0\dbch\af31505\loch\f0 
is when in the course of his argument he indicated that in this event the respondent was guilty, and could have been charged properly as a principal offender, of aiding and abetting, under the provision of Section 21 of the Penal Code. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 With this contenti\hich\af0\dbch\af31505\loch\f0 
on I do in principle agree. I must however point out that in this event the respondent should have been charged with committing an act of conversion by Mille}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 rs Ltd. and not by himself. How}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 ever it was worded the gravemen of the charge would have been that t\hich\af0\dbch\af31505\loch\f0 \hich\f0 he respondent aided and abetted Millers Ltd. in fraudulently converting the proceeds of this cheque for \'a3
\loch\f0 73.3.0. to the use of the respondent for the purchase by him from Millers Ltd. of furniture instead of the purchase of a refrigerator which was the pu\hich\af0\dbch\af31505\loch\f0 r\hich\af0\dbch\af31505\loch\f0 
pose for which the cheque had been issued in favour of Millers Ltd. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 The essential difference between that o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 ffence and the offence with whic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 h the respondent was in fact charged is that proof of fraud on the part of Millers Ltd. as opposed to proof of frau\hich\af0\dbch\af31505\loch\f0 d on the part of the respondent was necessary. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 \hich\f0 
Once the cheque in this case was handed by the respondent to Millers Ltd. and was encashed by Millers Ltd., its proceeds of \'a3\loch\f0 73.3.0. came into the possession and control of Millers Ltd. If, five weeks after \hich\af0\dbch\af31505\loch\f0 
this money had come into the possession and co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 ntrol of Millers Ltd., it was }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 converted, it was only Millers Ltd. who could have converted it. The respondent undoubtedly did on his own evidence aid}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid11302303 \hich\af0\dbch\af31505\loch\f0  and abet or possibly even coun}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 selled and procured this conve\hich\af0\dbch\af31505\loch\f0 rsion, but the conversion was that of Millers Ltd. and not the respondent. This was because the money was never }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 
duced to the possession or control of the respondent but remained throughout in the possession and under the control of Millers Ltd. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid16481648\charrsid11302303 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 Before \hich\af0\dbch\af31505\loch\f0 that conversion could amount}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid11302303\charrsid11302303 \hich\af0\dbch\af31505\loch\f0  to the crime of fraudulent con}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 version it was essential to prove a fraudulent intent on the part of Millers Ltd. Unless and until that was charged a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid11302303 
\hich\af0\dbch\af31505\loch\f0 nd proved then it was not possi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid11302303 \hich\af0\dbch\af31505\loch\f0 ble in my view for the respondent to be convicted
\hich\af0\dbch\af31505\loch\f0  of aiding and abetting the offence }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2062845 \hich\af0\dbch\af31505\loch\f0 
of fraudulent conversion in these circumstances. This was not a matter in issue at the trial. No determination was made either on this issue or on the question of whether the facts in this case amounted to a conspiracy b\hich\af0\dbch\af31505\loch\f0 
y Millers Ltd. or one of their employees and the respondent to defraud. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid4938698\charrsid2062845 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2062845 \hich\af0\dbch\af31505\loch\f0 
In these circumstances, the defects in this charge appear to me to be more than merely formal. The variance between the charge and the evidence adduced in support of it was of a most\hich\af0\dbch\af31505\loch\f0 
 material and substantial character. Even if the Court below had held, as the Crown contends it should have held, that the respondent acted with an intent to defraud, the respondent would still in my view on this charge as it was framed and worded have be
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0 n entitled, in these}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid15865617 \hich\af0\dbch\af31505\loch\f0  circumstances to be acquitted.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid4938698\charrsid2062845 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2062845 \hich\af0\dbch\af31505\loch\f0 For these reasons in my view the appeal }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2849963\charrsid2062845 \hich\af0\dbch\af31505\loch\f0 against the respondent's acquit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid2062845 
\hich\af0\dbch\af31505\loch\f0 tal in the Court below must be dismissed. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\lang2057\langfe5129\langnp2057\insrsid4938698\charrsid2062845 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid9191169\charrsid15865617 \hich\af0\dbch\af31505\loch\f0 Appeal dismissed.\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f0\fs24\lang2057\langfe5129\langnp2057\insrsid2062845\charrsid15865617 
\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;\lsdpriority1 \lsdlocked0 Default Paragraph Font;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority11 \lsdlocked0 Subtitle;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority22 \lsdlocked0 Strong;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority20 \lsdlocked0 Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority59 \lsdlocked0 Table Grid;\lsdunhideused0 \lsdlocked0 Placeholder Text;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;\lsdunhideused0 \lsdlocked0 Revision;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdpriority37 \lsdlocked0 Bibliography;\lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 010500000200000018000000
4d73786d6c322e534158584d4c5265616465722e352e3000000000000000000000060000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffffec69d9888b8b3d4c859eaf6cd158be0f000000000000000000000000e090
ab72d0c0ce01feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000105000000000000}}