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{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
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{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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{\title \'93this is a quote, has said, of me saying \'91this is a quote\'92\'94}{\author senikuraciri_r}{\operator baleimatuku_l}{\creatim\yr2016\mo1\dy25\hr10\min40}{\revtim\yr2016\mo1\dy25\hr10\min40}{\version2}{\edmins0}{\nofpages7}{\nofwords2591}
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{\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf17\lang1033\langfe1033\langnp1033\insrsid5701932\charrsid5701932 [1976]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf17\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid5701932  22 FLR 70}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid5701932 
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\b\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 SUPREME COURT OF FIJI}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277 
\par }{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid5701932\charrsid6562277 
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\b\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 DORSAMY & ANOTHER}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }{\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid5701932 v}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid5701932 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 COMMISSIONER OF ESTATE & GIFT DUTY}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 [SUPREME COURT, 1976 (Williams J.), 7th May]}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Civil Jurisdiction}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
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\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Estate and Gift duty\~-\~payments to beneficiaries during lifetime of deceased \endash  whether dispositions made by way of gift or with full adequate consideration in money or money
\rquote s worth - Estate & Gift Duty Ordinance (Cap 78) ss. 2, 32- 36, 34( 1), (2), 41,55.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
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Shortly before his death, the testator sold his farm for $16,400 and distributed the proceeds amongst his 7 children in varying shares. After his death, his executors
 contended that these payments were not gifts but were made in consideration of work done by the sons on the deceased's farm during}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 his lifetime and, therefore not subject to duty.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\qj \li0\ri0\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Held.-
\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 1. It was incumbent upon the donees to show not only that the consid
eration rendered to the donor was for full money's worth, but also that any agreement for current services between the parties was supported by acceptable evidence.\~\~
There was no evidence that the testator was indebted to the sons on a contract to pay wages, and the facts indicated that they had already been paid during the lifetime for any services rendered.
\par }\pard \ltrpar\ql \li0\ri0\sb100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
2. In the circumstances, therefore, the full amounts of the gifts were assessable to duty.
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Cases referred to:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\qj \li450\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin450\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Attorney}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 -}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 General v. Sandwich (Earl)\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 [1922]}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 2 K.B. 500.\line }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Commissioner of Inland Revenue v. N.Z. Insurance Co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 . [1958]}{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 N.Z.L.R. 1077.\line }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Gissing v. Gissing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~[1970] 2 W.L.R. 255; [1969]}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 All E.R.}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 1043.}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \line Stevens v. Stevens\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 [1896]\~N.Z.L.R. 620.\line }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Nixon v. Nixon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~[1969] 1 W.L.R. 167; [1969] 3 All E.R. 1133.\line }{\rtlch\fcs1 \ai\af0 
\ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Turner v. Turner\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 25 C.A.R. 569.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Case stated by the Commissioner of Estate & Gift Duties the instance of the executors of the estate of the deceased.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
S. Prasad}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~for the appellants.\line }{\rtlch\fcs1 \ai\af0\afs27 \ltrch\fcs0 \i\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
J. R. Flower}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 for the respondent.
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
WILLIAMS J.:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~[7th May 1976]}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 This is a case stated by the Commissioner of Estate &. Gift Duties under S.55 of the Estate & Gift Duties Ord. Cap. 178 at the instance of the executors of the estate of\~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Kuppan (s/o Mari), who are described as Dorsamy & Subramani, appellants. They are sons of Kuppan (s/o Mari) who also had a third son Hari Krishna.
\par Kuppan owned 11 acres of cane farm at Saweni, near Lautoka, where he lives with his family. On 10/7/72 he sold it for $16,400 and after paying his debts shared the balance of $13,906 among the three sons above named and four daughters.
\par Kuppan died in November 1973.
\par The sons Dorsamy, and Subramani as executors of Kuppan's estate submitted a statement of the deceased's effects to the Commissioner of Gifts and Estate Duties through their solicitor Mr S. Prasad val
uing the deceased's estate at $363.19. The questionnaire relating to the deceased's estate, which has to be completed by the executors on such occasions revealed the abovementioned sale of land, and after a certain amount of correspondence the Commissione
r elicited from the executors that the $16,400 had been divided among the children prior to his (Kuppan's) death as follows:
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~\~\~
\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~Dorsami\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~$3,626.89\line \~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~Hari\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~3,626.89\line \~\~\~\~\~\~
\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~Parwati\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~126.00\line \~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~Rukhmani\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~300.00\line \~\~\~\~\~\~\~\~\~\~
\~\~\~\~\~\~\~\~\~\~\~\~\~\~Subramani\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~$5,826.89\line \~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~Kartan\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~200.00\line \~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~
\~\~\~\~\~\~Lachmi\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~\~126}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
The Commissioner treated the payments as gifts aggregating to $13,906 in all and assessed the total gift duty thereon at $914.69, as shown in the assessment Ex. 7 attached to the case stated.
\par The executors, through Mr S. Prasad, protested in a letter dated 13.5.75, that the payments made to the sons were not gifts, but were payments made in consideration of work done by the sons on the deceased's farm, and asked the Commissioner to stat
e a case accordingly.
\par There was no request made by the Commissioner for the executors to give details showing the occupations of the sons, their separate sources of income if any, and the kind and amount of work done by them on the farm including the perio
ds of time during which they allegedly worked on the farm.
\par The case stated by the Commissioner in Part II thereof claims the payments were gifts within the meaning of the Estate & Gift Duties Ordinance Cap. 178, but it does not set out the section or secti
ons of the ordinance which were relied upon, nor were they referred to by either counsel in the course of submissions or arguments.
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Gift Duty is dealt with in Part IV of the Ordinance under S.32 to S.54. Section 32 creates gift duty. Sections 33 to 37 indi
cate instances when gifts do not attract gift duty but Mr Prasad, for the appellants, made no effort to bring any of the payments within those sections. Under s.4 1, gifts not exceeding \'a3
2000 ($4000) do not attract gift duty unless the donor, within 12 months prior to or subsequent to gift, has made other gifts which 12 months prior to or subsequent to gift, has made other gifts which when added together aggregate to more than \'a3
2000 ($4000). Of course one of the objects of the ordinance is to ensure that a person shall not a void estate duty by giving away his estate prior to his death in large or small amounts.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Section 2 (of the Ordinance defines \'93gift\'94 as meaning:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\qj \li540\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin540\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\'93any disposition of property which is\~or without an instrument in writing, without full adequate consideration money or money's worth:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \'93Provided that if any}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 such disposition of property is made for a consideration in money or money's worth which is inadequate 
the disposition shall deemed to be a gift, to the extent of such inadequacy.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
From that definition it is obvious that the ordinary rules of contract as questions of consideration do not apply to gift duty. Normally, the courts will not inquire into the ade
quacy of the consideration moving from the parties to contract. However, the definition of gift, above quoted, makes it apparent that a person cannot overpay for alleged services etc. by way of a purported contract in gift duty.\~\~
In fact s 34(1) describes such arrangements as \'93voluntary contracts\'94 and in conjunction with s. 34(2) provides that excess payment made under}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 a contract shall attract gift duty to the extent of the excess.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 It is clear then that the appellants have to show that the aggregate if the 
gifts made by Kuppan and amounting to $13,906 was in return for consideration rendered by the donees to the donor which was worth $13,906.\~\~However, as was pointed out in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Attorney-General v Sandwhich (Earl)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~[1922]\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 2\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 K.B. 500, in the judgment of Lord Sternd
ale M.R. at 517, the consideration moving from each party does not have to balance exactly.\~\~He said-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
"The only remaining question is whether this consideration for money\rquote s worth was full consideration..............the way to answer this question is not ne
cessarily to estimate the value of the thing granted and the consideration, and ascertain whether they exactly agree, but to look at the nature of the transaction and consider whether what is given is a fair equivalent of what is received.\'94
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
That approach to the meaning of \'93money\rquote s worth" was followed in Commissioner of\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Inland Revenue v. NZ Ins. Co}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 . [1958] N.Z.L.R 1077.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 It would seem then, in the instant case, that if it is shown that there flowed from each son a fair equivalent in return for the sum of mone
y which was handed to him by the father Kuppan then I would be justified in holding that the payments were not gifts.
\par There is nothing in the case stated which declares that the sons were employed on a wage earning basis, or that they had worked on the far
m as a result of a specific promise that the farm, or its value if sold, would be handed over to them by their father on some future date.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Attention has been drawn to income tax returns filed in 1963, 1964, 1965 and 1967, which are exhibited with the case
 stated, showing earnings from the farm.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
The income tax return for 1963 was signed by Kuppan (donor/father) and the only children he there refers to therein are Parwati, a daughter of 17 years and Dorasami a son of 36, whom he declares are living with him.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
There is no other reference to any other sons or daughters living with him or dependant upon him.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 The other income tax returns are in the name of Dorsamy, and signed by him, and each one bears a declaration by Kuppan that he has no further interest in 
the farm and that he has made it over to Dorsami.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 The latter refers to Kuppan, in the income tax returns, describing him as his father and as a dependant who lives with him; the only other dependants claimed for by Dorsami
 are his wife and his five children: there is no reference to any brothers i.e. Hari Krishna and Subarmani living with him or in anyway dependant on him from the earning of the farm.\~
Nothing in those documents suggests that Hari Krishna and Subarmani lived or worked upon the farm.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 It is however, obvious that Dorsami lived and worked on the farm and apparently maintained his wife and children from the farm income.
\par Can it be said that the $3,626,89 handed to Dorsami was in consideration of that work which he did upon the farm during the years 1964 to 1972 and perhaps during years prior thereto.
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 In\~}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Nixon v Nixon\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6685555 
HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1969%5d%201%20WLR%20167" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 [1969] 1 WLR 167}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid11340041\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~Lord Denning M.R., ref
erred to the position of a wife who helps a husband in his business and he said she should by her efforts get some interest in it, and he declared that if she by her work helped the husband to acquire a business and property then she becomes a partner in 
it.\~\~The House of Lords in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Gissing v Gissing\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
[1970] 2 W.L.R 255, took the view that when property is acquired in the name of one spouse then one looks not only at the contributions made by the other to decide if that other is a joint owner, but one also loo
ks at the intention of the parties when the contributions were made, before deciding whether the contributing spouse is entitled to a share.\~\~
In other words work done on the property or in paying for it, when it is in the name of another is not conclusive evidence of an intention to share it.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Work done in a family business or farm by family members can be done for a variety of reasons, and which do not necessarily point to a contractual relationship.\~\~Thus in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Stevens v Stevens\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Vol 15 [1896] N.Z.L.R. 620 a son contended that he had}{\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \b\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
been induced to spend money and spend several years on a farm because of his fathers promise to give it to him.\~\~Prendergast CJ said at p.629-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 

\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \'93
No doubt sons often find that after some years of such indefinite employment their parents are unwilling to recognise an obligation to compensate them for their services and an unpleasant feeling grows up on this account.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
It is certain however, that the sons in such cases have no legal claim against their parents: the services have not been performed under any contract express or implied for remuneration.\'94
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
The court was not holding that a son or sons cannot maintain an action of that nature, but that in order to do so they cannot rely on vague parental promises of gifts of land etc. in return for current services.\~\~
There has to be a contract the existence of which is supported by acceptable evidence.\~\~Thus in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 Turner v Turner\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 25 C.A.R. 1968, 569, the owner\rquote s family claimed the right to a share of land in return for work they claimed to have do
ne on it, and alleged that the father had promised they would receive a share.\~\~The court said at p.570 \endash }{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \'93
That agreement would be an extraordinary one, we know that people who are settlers on the land are in the habit of utilising the labours of members of the families and that the question of payment, for that labour seldom arises\'85\'85\'85\'85
an agreement like that alleged here is a very different thing from any kind of understanding with which we are familiar, and requires clear evidence to support it.\'94
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 The statement of Kuppan in the income tax returns that he had made over the farm to Dorsami is certainly not evidence of a contract to pay for work done on the farm by Dorsami.\~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
It would, if anything, be evidence of a gift or of a contract to sell the land to Dorsami.\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Although the cases above quoted were based on allegations of resulting or implied trusts arising from services rendered to a father owning land, the principles are, I feel, very similar.
\par I cannot in the records of documents exhibited with the case sta
ted see any clear evidence to support the contention that Kuppan was indebted to Dorsami on a contract to pay wages. Likewise Dorsami's conduct in farming the land is not necessarily attributable to any implied contract that his father, Kuppan, would remu
n
erate him at an agreed or ascertainable rate so that the amount due to Dorsami could be reasonably assessed after a period of years. Dorsami's behaviour could be, and probably is, explained by his need to provide a home and income for raising his family. 
H
is remuneration for work done on the farm was apparently under one of those loose family arrangements covering his expenses as a husband and father for as long as he remained there. Even if that remuneration were somewhat low level then any attempt to com
pensate him further by way of a lump sum paid well after the services were rendered could only be regarded as payment for a past consideration, i.e. for no lawful consideration in contractual terms.
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Referring again to the declaration of Kuppan in the income tax returns, it would appear that it was quite misleading. Kupan had not given up his interest in the land to his son Dorsami. It was not Dorsami who sold the land for $16,400, it was Kuppan.\~\~
When it was sold Kuppan did not account to Dorsami for the $16,400 but instead he shared it out among all his children. Obviously Kuppan had not conveyed the legal title to the land or the beneficial interest therein}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
to Dorsami. All he had really done was to relinquish the control and management of the farm to Dorsami who was allowed to remunerate himself therefrom for as long as he worked upon it, which in this case was until 1972 when Kuppan decided to sell it.}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 In my view the money received by Dorsami was not in return for an equivalent amount of work. He had alread
y been paid for any work he had done upon the farm, but at a rate which is quite indeterminate.
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
With regard to the other two sons there is no evidence whatsoever that they worked on the farm at any time, and certainly no evidence to suggest that the payments to them were to satisfy a legal obligation to pay for}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 work done.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
In answer to the questions set out in the case stated my opinion is that the Commissioner has not erred in law in assessing the sums shown in ex.7 as liable to duty as an aggregate gift amounting to $13,906.00.
\par The appellants will pay the costs hereof which I fix at $80.00.
\par }\pard \ltrpar\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6562277 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
Commissioner correct in assessing the gifts as liable to duty.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid6562277\charrsid6562277 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1972231 
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