{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch37\stshfhich37\stshfbi37\deflang1033\deflangfe1033\themelang3081\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\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};}{\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);}
{\f409\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f410\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f412\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f413\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\f416\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f417\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f419\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f420\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}
{\f422\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f423\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f424\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);}{\f425\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}
{\f426\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f427\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f428\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}
{\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;
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{\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 ;}\listid-883989766}{\list\listtemplateid-487809960\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
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{\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 \rtlch\fcs1 \af0\afs22\alang1025 
\ltrch\fcs0 \f37\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 [1981] 27 FLR 40}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14429962 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid9650171\charrsid14429962 COURT OF APPEAL}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid8916631\charrsid14429962  OF FIJI}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid5926860 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14429962\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 Civil Jurisdiction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14429962\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid9650171\charrsid14429962 THE COMMISSIONER OF INLAND REVENUE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid5926860 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14429962\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14429962\charrsid14429962 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5926860 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14429962\charrsid14429962 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid9650171\charrsid14429962 RICHARD SYDNEY SMITH & }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\insrsid5926860\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid9650171\charrsid14429962 LAURENCE MAXWELL ROLLS
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Gould V. P., Marsack J. A.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14429962  Chilwell J. A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14429962\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14176565 6, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14429962 31 July 1981}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 M. J. Scott & I V. Helu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  for the Appellant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 K. R. Handley Q. C. M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid8782202\charrsid14429962 .,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962  Johnso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid8782202\charrsid14429962 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962  & K C Ramrakha}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  for the Respondents 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Income Tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5926860\charrsid14429962  - Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5926860\charrsid14429962 of Review }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 plurality }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5926860\charrsid14429962 of appointments}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962  concurrently pe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5926860\charrsid14429962 rmissable}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 . 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Appeal by the Commissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of Inland}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  Revenue against the judgment of Mishra }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
. given on 18 July 1980 in which he dismissed the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
s application for an order of certiorari to quash a decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
of Mr D. C. Dunkley and in which he dismised the first ground }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appellant}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appeal against that decision. The decision in question was signed by Mr Dun}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 ckley on the 31}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
st May 1979. He allowed the appeal of each of the respondents against assessments of the Commissioner for income tax. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 r Dunckley was appointed to be the Income Tax Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  in June 1975.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 February}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 and March 1978 he heard the two income tax appeals which were consolidated. The hearing, was concluded in August 1978. Mr Dunckley left Fiji in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 November}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  1978 without delivering his decision. Before his decision was signed and delivered }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 Mr K. A. Stuart was appoin}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ted to be the Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  with effect from the 12th March 1979. 
\par 
\par The essential question on this appeal is whether Mr Dunkley }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 had jurisdiction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 to deliver the decision in June 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
79. The answer to that question will resolve the issue on this appeal which is whether}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Mishra}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 J. erred in law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 in dismissing the application for an order}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 certiorari, and in dismissing the first ground }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appeal against Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 s decision. The ground advanced in both proceedings in the Supreme Court was that Mr Dunckley had no jurisdiction to deliver his decision. Mishra }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 . held that Mr Dunckley did have jurisdiction. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The findings of fact made by Mishra J. are not in dispute and the relevant part thereof may be summarised. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid8223267 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
"Donald Dunckley did not resign, there was no formal revocation of his appointment. He was not on leave and was in the course of preparing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 judgment which}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 , under the Act were to be sent to the parties by registered mail, thus dispensing with the requirement }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of his}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  physical presence at Suva. He had no intention of relinquising his office as Court of Review before the unfinished business had been completed. The Registrar of the Court 
of Review and the Judicial and Legal Services Commission were both aware of the unfinished business. There was no question }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of transfer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 , promotion, death or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 any}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 other}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 circumstance which would have resulted in the office falling vacant" 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Held}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 : There was not
hing in the sections of the Act rendering more appointments than one to be the Court of Review out of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 accord with Legislatures intention. As to an argument related to that intention when the Income Tax Act was passed there was nothing discernible in S.62 w
hich would regard more than one appointment concurrently as expressing a contrary intention within the meaning of the Interpretation Act S.4(2): 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Cases referred to: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Frederick v. Chief}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Police}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  (1968) 11 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid13518356\charrsid14429962 WIR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  330}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13518356\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Floor v. Davis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962  (1979) 2 All ER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  677}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13518356\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. v. Peddle}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  (1907) 26 NZLR 972}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13518356\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Jackson v. Hall}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid13265261\charrsid14429962 (1980)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid6029443\charrsid14429962  A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang9\langfe2057\langnp9\insrsid6363477\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang9\langfe2057\langnp9\insrsid6029443\charrsid14429962 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  854}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13518356\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Appeal dismissed. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 CHILWELL. Judge of Appeal: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid9650171\charrsid14429962 Judgment
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The Commissioner of Inland Revenue has appealed against the judgment of Mishra J. given 18th July 1980 in which he dismissed the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s application for an order}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 certiorari to quash a decision of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Mr D. C. Dunckley and in which he dismissed the first ground }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 s appeal against that decision. The de
cision in question was signed by Mr Dunckley on the 31st May 1979 and received by the parties in June 1979. He allowed the appeal of each of the respondents against assessments of the Commissioner for income tax. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Mr Dunckley was app}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
inted to be the Income Tax Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 in June 1975. In February and March 1978 he heard the two income tax appeals which were consolidated. The hearing, followed by written submissions, was concluded in August 1978. Mr Dunckley left Fiji in November 1
978 without delivering his decision. Before his decision was signed and delivered Mr K. A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 Stuart was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appointed to be the Court of Review with effect from the 12th March 1979. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The essential question on this appeal is whether Mr Dunckley had jurisdiction to deliver the decision in June 1979.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5252955\charrsid14429962  T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 he }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 answer to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  that question will resolve the issue on this appeal which is whether Mishra J. erred in law in dismissing the application for an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
order of certiorari}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 , and in dismissing the first ground }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appeal against Mr Dunckley}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
s decision. The ground advanced in both proceedings in the Supreme Court was that Mr Dunckley had no jurisdiction to deliver his decision. Mishra J. held that Mr Dunckley did have jurisdiction. Counsel agree that if}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962  M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ishra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 J. was wrong it will be a sufficient remedy if this Court restores the said first ground }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 ; that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
the application for an order for certiorari need not}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 occupy the Court}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s time. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Evidence }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 respective appointments of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Messrs Dunckley and Stuart is to be found in the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Fiji Royal Gazette}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 . That of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Mr Dunckley is dated 30th June 1975 and states in its material parts: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid8223267 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
"In exercise of the powers conferred upon it by section 62 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 Income Tax Act, 1974 the Judicial and Legal Services Commission has appointed Donald Campbell Dunckley to be Income Tax Court of Review with effect from 19th June, 1975." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Mr Stu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 rt}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appointment is undated but appeared in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 Gazette}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  on 30th March 1979. The material parts state: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid9520957 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "In exercise }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  powers conferred upon it by section 102 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14760468\charrsid14429962  Constitution and subsection }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 (1) of section 62 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 Income Tax Act 1974, the Judicial and Legal Services Commission has appointed Kenneth Albert Stuart to be the Court of Review with effect from the 12th day of March 1979." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 By virtue of Section 2(1) of the Interpretation Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14760468\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  1967 each appointment is "subsidiary legislation" made in exercise }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of power}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  in that behalf}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
conferred by Section 62 of the Income Tax Act, 1974 which reads: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid9520957 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "62.-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 (1) The Judicial and Legal Services Commission may appoint}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 a person of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 legal knowledge and experience for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 the purpose of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 hearing and determining appeals from the assessment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Commissioner, and the person so appointed shall hold a court to be called the Court of Review, a}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 d the said Court of R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 e}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 view shall for th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 purpose of hearing and determining the a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 peals under th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962 is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Act referred to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 t have powers and authority similar to those vested in the Supreme Court as if the appeal were an action between the taxpayer and the Commissioner. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid9520957 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962        (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 2) Section 102 of the Constitution shall apply to the office of the Court of Review." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 We agree }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
ith Mr Handley that the essential question is to be resolved by a proper construction of Section 62 and of Mr Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 s appointment. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The findings of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 fact}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 made by Mishra J. are not in dispute. We think }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962 it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appropriate to refer to the following passages in his judgment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962  \endash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid677254 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
"Donald Dunckley had not formally resigned and there has been no formal revocation of his appointment." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid677254 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid677254 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
"There is no suggestion that Mr Dunckley, as Court of Review, was on leave prior to retirement. He had heard appeals and was in the course of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 preparing judgments which, under the Income Tax Act were to be sent to the parties by registered mail, thus dispensing with the requirement of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 his physical presence at Suva. There is nothing also to suggest that Mr Dunckley had any intention of relinquishi}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 g his office as Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of Review}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  before the unfinished business had been completed. The Registrar of the Court of Review and the Judicial and Legal Services Commission were both aware }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 unfinished business. There was no question of transfer, promotion, death or any other circumstance which would have resulted in the office falling vacant." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The findings in the second paragraph were made with Section 41 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Interpretation Act and Section 131(2) of the Constitution specifically in mind. They state: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid677254 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "41.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 (1) Where the substantive holder of any public office constituted by or under}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 written law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 is on leave of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 absence pending relinquishment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 by him of}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 such office,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 has been instructed by}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 the Government}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 to take up a special duty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
is otherwise absent, it shall be lawful for another person to be appointed, substantively to the same public office. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
(2) Where two or more persons are holding the same office by reason of an appointment made in accordance with the last preceding subsection, then, for the purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of all}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  written law and in respect }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of every}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  power conferred or duty imposed upon the holder of such office, the person last appointed to the office shall be deemed to be the holder thereof." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "13}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3821305\charrsid14429962 1. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 (2) Where a power is conferred by this Constitution upon any person to make an appointment to any office, a person may be appointed to tha
t office, notwithstanding that some other person may be holding that office, when that other person is on leave }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of absence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  pending the relinquishment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 office; and where two or more persons are holding the same office by reason }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 appointment made in pursuance of this subsection, then, for the purposes of any function conferred upon the holder }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 of that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  office, the person last appointed shall be deemed to be th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 e sole holder of the office." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The facts did not bring Mr Dunckley or Mr Stuart within either}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 those provisions. Indeed the only}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 authority for Mr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
s appointment was Section 62 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 Income Tax Act and that appointment was made within the factual framework as found by Mishra J. We make three further findings of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 fact, based upon uncontested evidence in the Supreme Court,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962  t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 hat when Mr Dunckley left Fiji in November 1978 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  in question represented the only appeals heard by him which were undetermined, that there were six other appeals which were neither heard nor determined and tha
t these six appeals remained unheard by the time of Mr Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appointment. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The Judicial and Legal Services Commission had the power to remove Mr D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3821305\charrsid14429962 u}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 nckley from office. See Section 102 of the Constitution and Section 45 of the Interpreta}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 t}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ion }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ct. Th}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 e }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Commission did not expressly remove Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 before or at the t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 me }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 t app}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962 oin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
ted Mr Stuart; nor had it done so by the time Mishra J. delivered his judgment. The appellant contends that the later appointment of Mr Stuart, by the same Commission which had earlier appointed M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 . Dunckley, amounted in law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  t}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 o the r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 moval of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Mr Dunckley: in consequence Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 lacked jurisdiction to deliver his decision. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 For the first part of that submission Mr Scott relied upon }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. v. Mann}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  [1844] Legge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s Reports 182,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. v.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid12594288\charrsid14429962  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Mayor}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 of}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Canterb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 ur}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
(1882) 1 Strange 674; 93 E.R. 734, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Willis v. Gipps}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13265261\charrsid14429962 (l846) 5 Moore 379; 13 ER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  536 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Robarts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 v. The Mayor of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 London}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  (1882)}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11159026\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962 46 LJ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 623 as establishing the proposition that an appointment to an office held at pleasure as automatically}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 terminated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 by a later appointment. In addition he}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 cited}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. v. Rogers}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  (1878) 4 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 V}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962 LR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  334, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. v. Peddle
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962  (1907) 26 NZL}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 R. 972 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid356308\charrsid14429962 Pallais Parking}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962  Station Pty Ltd. v. Shea}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962  (1977) 16 SAS
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 R. 350. For the consequential lack of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 jurisdiction he relied upon }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Jones v. Ricketts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  (1964) 7 }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5447701\charrsid14429962 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962 R}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  62 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Frederick v. Chief}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Police }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962 (1968) 11 WI}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 R. 330 decisions of the appellate Courts of Jamaica and Grenada. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The respondents contend that the resolution }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  essential question becomes one of construction. Section 62 of the Income Tax Act, they submit, must be read with Section 2(4) of the Interpretation Act which states: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "2.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 (4) In every written law, except where a contrary intention appears, words and expressions in the singular include the plural and words and expresions in the plural include the singular." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 No contrary intention appears, they say, to preclude the appointment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 of more}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  than one person under Section 62 and,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 they say, that Mr Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
s appointment, when properly construed, did not revoke Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
s authority to deliver a decision. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Our reasons for concluding that the essential question is one }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 of construction}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  are that the Court of Review is created by statute as are the appointments to it and the termination thereof and that there is nothing in the authorities }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ited by Mr Scott which establishes any overriding principle of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 with regard to appointments and termination. In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 v}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 . Mann}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  the power to remove Justices }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Peace was clear and the question}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  one }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 of construction,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 was whether a later commission }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 of appointment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962 vo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ked the jurisdiction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Justices to sit in a particular district which had been granted by an earlier commission. In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Willis v. Gipps}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  the statutory power to remove a Supreme Court Judge was clear}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 the document removing him was express and clear and the decision was that his removal was invalid because he had not been heard.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Ro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 b}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 arts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 . The Mayor }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 of London}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  the issue was whether the office of Remembrancer was for life or at pleasure.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  It was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  decided to be the latter. There was no doubt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 the will }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 Council to remove was clearly expressed by appropriate resolution. The report of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. v. Mayor of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Canter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 bury}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  is too }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 brief to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  be }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 of value}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  except that it establishes that where an officer is at pleasure the choice }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 of another}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  operates to remove the former appointee. The office in question was Recorder. In }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R. v. Rogers}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  it was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 decided}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  upon a proper construction 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  relevant statutes}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  that County Court Judges held office at pleasure and were liable to arbitrary dismissal. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 Pallais Parking Station P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 y L}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 d. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid356308\charrsid14429962 v}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 . Shea}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  concerned conflicting appointments by proclamation to the statutory office of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "promoter" of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 certain public works. The issue was resolved as a matter of construction of the relevant statutes and of the proclamations in question. In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 R. v. Peddle}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  it was held}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 that upon a proper}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 construction }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Sheriffs Act 1883 (N.Z.) and the 
Interpretation Act 1888 (N.Z.) there was power to appoint a sheriff during the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 absence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 on leave of the substantive holder of the office. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Ample dicta maybe found in the cited authorities to the effect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 that an office held at pleasure maybe determined by the choice of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 another}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 without the express removal of the former but}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  in our judgment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  they merely indicate that the choice }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid356308\charrsid14429962 of another}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  without more raises a strong implication, as a matter of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
construction,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 that the will to remo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 e has been sufficiently express
ed. In the present case there is no contest about the power to remove; the contest is whether the will of the Judicial and Legal Services Commission was sufficiently expressed. If Section 62 of the Income Tax Act does not authorise the appointment of more
 than one person, if persons may not hold office concurrently or overlap, then it is inevitable that the construction of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 r Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appointment carries the implic
ation that the will of the Commission was sufficiently expressed. In that event we agree that Mr Dunckley lacked jurisdiction to deliver his decision. We accept as correctly decided the two decisions of the appellate Courts of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Jamaica and Grenada cited by Mr Scott. The principle enunciated by A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 M. Lewis C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 J.in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Frederick v. Chief}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Police}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  applies with equal force to a person appointed to the Fiji Court of Review. A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 M. Lewis C.J. said at page 331: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "The Magistrate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s Court, as has often been stated, is a creature }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
of statute}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
. A person who is appointed as magistrate has the powers which are conferred on him by the statute so long as he remains the magistrate. When his appointment is terminated, he becomes, as it is said, functus officio. He is divested of the a
uthority which he had as magistrate." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Accordingly, as in that case so in this, if Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 s appointment was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 terminated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 on 12th March 1979 he was divested }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  authority to determine the 
two appeals which he had heard. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15340256 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 We turn now to the construction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  62. We agree with Mishra J. that Section 62, the other relevant provisions of the Income Tax Act and the Rules made under Section 63 all make consistent use }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  singular in references to the Court of Review. He also said that in practice 
only one person at a time has, in the past, been appointed to hold that Court. Does a contrary intention appear so that plurality is excluded? 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Section 2(4) of the Interpretation Act has its counterpart in other parts of the Commonwealth. Several authorit
ies were cited and it is from these that we have distilled certain propositions which apply in deciding whether a contrary intention appears. The authorities are }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 R v. Peddle}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962  (1907) 26 NZL}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 R. 972 Court of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Appeal; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Sin Poh Amalgamated (H}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid2689803\charrsid14429962 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 K.) Ltd. v. Attorney-General}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 1965] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 1}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962  All ER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  225 Privy Council from Hong Kong; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 Blue Metal Industries Ltd. v. Dilley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  [1970}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2689803\charrsid14429962 ]}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962  AC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  827 House }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Lords
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 No. 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Cannon Street Ltd. v. Singer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 & Friedlander Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 . [1974] 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Ch.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 229 Megarry}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 .; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Floor v. Davis}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13265261\charrsid14429962  (1979) 2 All ER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  677 House of Lords. The principles we have distilled are these: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 1. Th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 e section assists the Legislature to avoid cumbersome and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10948969\charrsid14429962 over-elaborate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  wording. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 2. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 In invoking the section the Court attributes to it the very function which the Legislature intended it to perform. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
3. The section is to be invoked unless a contrary intention is clearly shown: it is not the case that an intention that the section should be invoked has to be shown. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 4. To discover}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 whether a contrary intention is clearly shown the Co
urt must look at the section in its setting in the legislation and to consider the substance and the tenor }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  legislation as a whole. In so doing the following further considerations are relevant: 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }\pard \ltrpar\ql \li568\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin568\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ) The section authorises a process of selective pluralising or selective singularising. 
\par (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
) The Court should assess the extent to which the section is invoked renders the legislation workable or unworkable. 
\par (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ) The Court should assess the extent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 to which the section if}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 invoked is out of accord with the intention of the Legis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 ature. 
\par (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ) If}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  i}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
nvoking the section is regarded as an amendment to the Bill at the time the Legislature enacted the legislation is there reason to suppose, in the context of the legislation, that the Legislature, if offered the amendment, would have rejected it? 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Section 62(2) of the Income Tax Act may at first impression be thought to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 indicate}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  a contrary intention. It provides: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 62.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 (2) Section 102 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 Constitution shall apply to the office }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962 Court of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Review." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
We agree with Mishra J. that this subsection is a drafting device to bring into operation certain powers of the Judicial and Legal Services Commission which would otherwise not apply: it has the effect }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962 of placing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  the Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  in Schedule 3 to the Constitution. We agree that the Schedule is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  assistance in determining the issue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of singularity}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 or plurality, that it merely lists offices to some }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 only one person may be appointed and to others more than one. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14039548\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 There is a provision in the Income Tax (Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 ) Rules which appears to be inconsistent with plurality }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of office}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  and may therefore be indicative of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 contrary intention. We refer to Rule 7 which states: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "7.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 (1) Upon the filing of the notice of appeal the Registrar shall cause the appeal to be entered in the books }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Court and shall obtain a direction by the person for the time being appointed to hold the Court as to the day, time and place to be appointed for the hearing of the appeal. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid15357622 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 (2) Unless, on the application }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appellant}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid199101\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  it is otherwise directed, the place }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  hearing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  appeal shall be at Suva. An appellant may apply at any time to the person for the time being appointed to hold the Court for a direction that the appeal be entered for hearing at any place other than at Suva or}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14039548\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 if the appeal has been entered for hearing at Suva, to change the place of hearing. Any such application may be made by motion on not less than four days notice to the Commissioner." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The Rules were made by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 Chief Justice}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  in 1966 under power imposed in him by Section 69 of the now repealed Income Tax Ordinance of 1964. The power, which has been re-enacted in Section 63 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ncome Tax Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14039548\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  is a power to make rules of court generally for regulatin
g any matters relating to the practice and procedure of the Court of Review. The present section contains a new sentence which did not appear in Section 69 of the 1964 Act: 
\par 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
"Such rules shall be regarded as forming part of this section." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 We have heard interesting arguments whether in the light of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Jackson v. Hall }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15340256 [1980] AC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  854 the Rules can be relied upon as an aid to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962 construction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  of the Income Tax Act and whether the view expressed by Mellish L.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14039548\charrsid14429962 J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 . In}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 Re Wier}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962  ex parte Wier}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  (1871) L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15340256 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  6 Ch. App. 875}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3766951\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  879 is erroneous and whether the law as stated in 36 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 
Ha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 sb}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962 ur}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 s Laws }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3766951\charrsid14429962 of England}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 3 Ed paragraph 606 is now correctly expressed without some qualification. We do not find it necessary to determine those questions because of the view we take of the material Rule 7. The Rules }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 elate to the practice and procedure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
. Rule 7 was drafted to suit the appointment of one person to hold the Court. That appears to be attributable to the fact that Section 62 is drafted in singular terms}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5903841\charrsid14429962  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5903841\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "the perso
n so appointed shall hold a court to be called the Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ". Rule 7 is}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 designed to ensure that it is the person who is to hear and determine the case rat}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 er than the Registrar who appoints the day, time and place for the hearing including the power to nominate a place }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of hearing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 other than Suva. Accordingly the draftsman has followed the working of Section 62. If plurality }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of appointment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  is within the scope }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 62 we can see no difficulty in reading "a" for "the" in Rule 7(1) and (2). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 We turn our attention now to the principles we have distilled from the authorities. Items 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  2 and 3 require no further elaboration. In considering the principles set forth under item 4 we commence by referring to Section 61 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Income Tax Act. This section provides for the making }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962 of an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  objection in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 writing to}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  an assessment, for the information required to be provided to the Commissioner and it empowers the Commissioner to consider the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962 objection}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 . He is required to allow or disallow the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
objection in whole or in part. I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 f the objection is disallowed the Commissioner is o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 b}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 liged to notify the o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
jector that he has a right }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 . That right is conferred }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 y subsection 6 the material part of which states that the objector may: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 .... appeal to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 Court of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 Review and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  such appeal sha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5903841\charrsid14429962 ll}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  be heard and determined as hereinafter provided . .. . .. .. .. . .. " 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The obligation to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 pay the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  tax in question is not suspended unless the Commissioner so directs: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
" ..... pending the decision of the Court of Review .......... " 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Then Section 62(1) provides for the appointment of: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 " ..... a person }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962 of legal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  knowledge and experience for the purpose of hearing and determining appeals ......}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3152879\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  and the person so appointed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16742775\charrsid14429962 shal}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 l hold a court to be called the Court of Review ............ " 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The Court of Review is given: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 ...... powers and authority similar to those vested in the Supreme Court as if the appeal were an action ............." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 By Section 63 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 Chief Justice}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  is given the power to make: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 ...... rules }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  gen
erally for regulating any matters relating to the practice and procedure of the said Court of Review or the fees to be charged and the costs of proceedings therein ........... " 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 After the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 hearing of}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appeal the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
Court of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962  Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  is required to determine it; it may confirm or amend }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 or increase}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  the assessment. Its decision is to be sent by registered mail to the parties (Section 65). }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 It is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  empowered to proceed ex parte }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962 if the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appellant fails to appear}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5903841\charrsid14429962 (S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ection 66) and it }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 has the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 power to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 award costs (Section 67). Both parties have a right of appeal to the Supreme Court which is required to hear the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 appeal:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
" ..... upon the papers and evidence referred and upon any further evidence which the appellant or the Commissioner produces under the direction of the said court." (Section 68) 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 It is our judgment that the substance and tenor of the relevant sections is the establishment of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  a}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Court for the hearing and determination }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of appeals}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  against the disa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 llo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 wance by th}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Commissioner }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of objections}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  to assessments }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of income}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 tax and the regulation of the practice and procedure of the Court. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 There is nothing in any }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  sections other than the use }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 singular which renders plural appointments to the Court unworkable or out of accord with the intention of the Legislature. In our opinion plural appointments could make the Court operate more efficiently. Mr Handley gave some examples all of which appear
 
to us to be sensible. He instanced the possible increase in the number and complexity of appeals, the possibility of a sole appointee being disqualified from hearing a particular appeal or appeals, the need for flexibility in cases where an appointee is a
bsent on leave (due to sickness }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 or otherwise}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  ) for a substantial period or has }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 other duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 which consume his time such as those arising from appointment to other public offices, the desirability }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of hearings}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  being able to proceed while reserved decisions are being prepared. Many more examples could be given. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 It is}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  not without significance that Mr Scott made no submissions in support of any disadvantage resulting from plural appointments. We have been unable to think of any. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The final test is to go back in 
time to 1974, to imagine that the Income Tax Act 1974 is a Bill before the House and to imagine an amendment prepared in terms of Section 2(4) of the Interpretation Act 1967. Is there reason to suppose that the Legislature, having regard to the substance 
and tenor of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ections 61 to 68 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  Bill, would have rejected the amendment? Mr Handly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 provided the appropriate wording of an amended section incorporating}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 nothing more than Section 2(4) of the Interpretation Act would allow. We reproduce his draft with the suggested amendments underlined}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962  \endash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
"62(1) The Judicial and Legal Services Commission may appoint a person }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 persons}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 of legal knowledge and experience for the purpose of hearing and determining appeals from the assessment of the Commissioner and the person }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7303906\charrsid14429962 or persons}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  so appointed shall hold a Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 or Cou}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid7303906\charrsid14429962 rt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 to be called the Court of Review, and the said Court of Review shall for the purpose of hearing and determining the apeals under this Act referred to it have powers and authority }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7303906\charrsid14429962 similar to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  those vested in the Supreme Court as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 if the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  appeal were an action between the tax-payer and the C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367628\charrsid14429962 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 mmissi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ner." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 We cannot think }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  reason why such an amendment would have been rejected}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3367628\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 except perhaps the desirability }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of Parliament}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 retaining control over the number of appointees but Parliament saw fit to vest control in the Judicial and Legal Services Commission and that appea
rs to us to be sufficient reason to suppose that Parliament would not have rejected the amendment on that ground. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 For the foregoing reasons we conclude that on a proper construction }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of Section}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  62 of the Income Tax Act there can be more than one person appointed to hold a Court or Courts to be called the Court of Review. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 The next question is: on a proper construction of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 Mr Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appointment was Mr Dunckley}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s authority to deliver his decision revoked? When the two appointments are read together they ap
pear to be in conflict. Mr Dunckley was appointed Income Tax Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
. Then with effect from 12th March 1979 Mr Stuart was appointed "to be the Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3766951\charrsid14429962 of Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
". It is significant that the Judicial and Legal Services Commission did not remove Mr Dunckley from office nor did he resign. The question is whether Mr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
s appointment impliedly removed Mr Dunckley from office or impliedly revoked his authority to deliver his decision. The general principles }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  law relating to repeal }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of legislation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  b
y implication are summarised in 36 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Halsburys Laws of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7303906\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 England}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  3 Ed. paragraph 709 as follows: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }\pard \ltrpar\ql \li284\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid12922630 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 "709. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid9650171\charrsid14429962 General principles}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
. Repeal by implication is not favoured by the courts for it is to be presumed that Parliament would not intend to effect so important a
 matter as the repeal of a law without expressing its intention to do so. If, however, provisions are enacted which cannot be reconciled with those }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 of an}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  existing statute, the only inference possible is that Parliament, unless if failed to address its mind to the question, intended that the provisions }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 existing statute should cease to have effect, and an intention so evinced is as effective as one expressed in terms. The rule is, therefore, that one provision repeals ano}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 t}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 her}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
by implication if, but only if, it is so inconsistent with or repugnant to that other that the two are incapable of standing together. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 If it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  is reasonably possible so to construe the provisions as to give effect to both, that must be done; and their reconciliation must in particula
r be attempted if the later statute provides for its construction as one with the earlier}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 thereby indicating that Parliament regarded them as compatible, or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 if the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  repeals expressly }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 effecte}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 d by the later statute are so detailed that failure to include the
 earlier provision amongst them must be regarded as such an indication." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7895311 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7303906\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 In addition the Court is entitled to have }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 egard to the state }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 of things}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 existing at the time the legislation was passed, and to the evil which, as appears from its provisions, the legislation was designed to remedy. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Halsbury}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  op.cit paragraph 620. For }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 Parliament}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  in the passage cited from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Halsbury}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 we substitute the Judicial and Legal Services Commission. The state of things existing at the time of Mr Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 s appointment is portrayed in the findings }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 of fact}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
 appearing earlier in this judgment. The evil which, as appears from the appointment, the appointment was designed to remedy was to appoint a person for the purpose of hea}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 
ring and determining appeals. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 Is is reasonably possible to co
nstrue the two appointments so as to give effect to both? We think it is. As at the 12th March 1979 there were appeals to be heard and determined. Mr Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appointment gave him jurisdiction to hear and determine them. He could not determine the two outstanding appeals of the respondents because he had not heard them. When Mr Dunckley}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
s heard those appeals he had jurisdiction to hear and determine them. It does no violence to the language employed in Mr Stuart}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 s appointment to say that Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appoi
ntment continued }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 for the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  purpose }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5390154\charrsid14429962 of enabling}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  him to discharge his statutory obligation to determine the two appeals in terms }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  jurisdiction vested in him by his appointment. We have attempted, we think properly, the reconciliation }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5926860\charrsid14429962 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  two appointments which leads us to the same conclusion as Mishra J. that Mr Stuart}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appointment did not revoke Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s authority to deliver his decision. The answer to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 essential}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962  question is that Mr Dunckley had jurisdiction to deliver his decision in June 1979. Accordingly }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 we find}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962  M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 ishra}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 J. did not}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 err}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 in law}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9650171\charrsid14429962 dismissing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5390154\charrsid14429962 application}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962  for an order of certiorari and in dismissing the first ground of the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 s appeal against Mr Dunckley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3152879\charrsid14429962 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 s decision.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9650171\charrsid14429962 For the reasons given the appeal to this Court is dismissed with costs to the respondents. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5390154\charrsid14429962 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid9650171\charrsid14429962 Appeal dismissed. 
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