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\paperw9849\paperh13814\margl1080\margr1080 \deftab284\widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\horzdoc\dgmargin\dghspace110\dgvspace120\dghorigin1080\dgvorigin1440\dghshow0\dgvshow3 \jcompress\viewkind1\viewscale100\nolnhtadjtbl\rsidroot9128747 \fet0\sectd \linex0\sectlinegrid299\sectdefaultcl\sectrsid14771132\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qr \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid596173\charrsid596173 [1982] 28 FLR 120}{\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid596173 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\b\f0\fs24\insrsid596173\charrsid9455464 COURT OF APPEAL OF FIJI \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7957705 {\f0\fs24\insrsid596173\charrsid7957705 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\f0\fs24\insrsid596173\charrsid12990029 Civil Jurisdiction \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7957705 {\f0\fs24\insrsid596173\charrsid7957705 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\b\f0\fs24\insrsid7753402\charrsid596173 MAGAN LAL GANDHI}{\f0\fs24\insrsid7753402\charrsid7957705 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7957705 {\f0\fs24\insrsid596173\charrsid7957705 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\i\f0\fs24\insrsid7753402\charrsid12990029 v}{\f0\fs24\insrsid7753402\charrsid12990029 . \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7957705 {\f0\fs24\insrsid596173\charrsid7957705 \par }\pard \ql \li2160\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid596173 {\b\f0\fs24\insrsid596173\charrsid596173 1. }{\b\f0\fs24\insrsid7753402\charrsid596173 TRENHOLME ALLAN EDWARDS \par }{\b\f0\fs24\insrsid596173\charrsid596173 2. }{\b\f0\fs24\insrsid7753402\charrsid596173 WILLIAM STANDING \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\f0\fs24\insrsid7753402\charrsid9128747 (COURT OF A}{\f0\fs24\insrsid596173 P}{\f0\fs24\insrsid7753402\charrsid9128747 PEAL}{\f0\fs24\insrsid596173 }{ \f0\fs24\insrsid7753402\charrsid9128747 -}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 Gould V.P., Marsack, J.A., Spring J.A.,) \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Date of Hearing: 12 July 1982 }{\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Date }{\f0\fs24\insrsid596173\charrsid9128747 of Judgment}{\f0\fs24\insrsid7753402\charrsid9128747 : 30 July 19}{\f0\fs24\insrsid596173 82}{\f0\fs24\insrsid7753402\charrsid9128747 \par }{\f0\fs24\insrsid596173 \par }{\i\f0\fs24\insrsid7753402\charrsid596173 Sale of Land}{\i\f0\fs24\insrsid596173 }{\i\f0\fs24\insrsid7753402\charrsid596173 -}{\i\f0\fs24\insrsid596173 }{\i\f0\fs24\insrsid7753402\charrsid596173 Torrens system}{\i\f0\fs24\insrsid596173 }{ \i\f0\fs24\insrsid7753402\charrsid596173 -}{\i\f0\fs24\insrsid596173 }{\i\f0\fs24\insrsid7753402\charrsid596173 meaning of "registrable"}{\i\f0\fs24\insrsid596173 }{\i\f0\fs24\insrsid7753402\charrsid596173 -}{\i\f0\fs24\insrsid596173 }{ \i\f0\fs24\insrsid7753402\charrsid596173 does not refer to instrument }{\i\f0\fs24\insrsid596173 al}{\i\f0\fs24\insrsid7753402\charrsid596173 ready stamped. \par }{\f0\fs24\insrsid596173 \par }{\i\f0\fs24\insrsid7753402\charrsid596173 B. C. Patel}{\f0\fs24\insrsid7753402\charrsid9128747 for Appellant \par }{\i\f0\fs24\insrsid7753402\charrsid596173 M. S. Sahu Khan & S. D. Sahu Khan}{\f0\fs24\insrsid7753402\charrsid9128747 for the Respondents \par \par Appeal }{\f0\fs24\insrsid596173\charrsid9128747 against declaration}{\f0\fs24\insrsid7753402\charrsid9128747 made by the Supreme Court that the appellant (vendor) was liable to }{\f0\fs24\insrsid596173 pay the}{\f0\fs24\insrsid7753402\charrsid9128747 stamp }{\f0\fs24\insrsid596173 duty payable}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid596173 under an}{\f0\fs24\insrsid7753402\charrsid9128747 agreement}{\f0\fs24\insrsid1389237 }{\f0\fs24\insrsid7753402\charrsid9128747 of}{ \f0\fs24\insrsid1389237 }{\f0\fs24\insrsid7753402\charrsid9128747 15 May 1980 for sale and purchase of}{\f0\fs24\insrsid596173 l}{\f0\fs24\insrsid7753402\charrsid9128747 and}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 at Nadi, Fiji called}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 the Melanesian Hotel of}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 which the respondents were purchasers. \par \par The agreement recited that Vendor was the owner and the purchaser Standring the lessee and licensee. The Stamp Duties}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 Act}{\f0\fs24\insrsid1389237 }{ \f0\fs24\insrsid7753402\charrsid9128747 (Cap. 205) (the Act) provided that d}{\f0\fs24\insrsid596173 u}{\f0\fs24\insrsid7753402\charrsid9128747 ty sha}{\f0\fs24\insrsid1389237 ll}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid1389237 b}{ \f0\fs24\insrsid7753402\charrsid9128747 e levied in respect of instruments specified in the Schedule, including a transfer}{\f0\fs24\insrsid596173 o}{\f0\fs24\insrsid7753402\charrsid9128747 n sale, the duty being calculated }{ \f0\fs24\insrsid596173\charrsid9128747 according to}{\f0\fs24\insrsid1389237 the consideration. By s.}{\f0\fs24\insrsid7753402\charrsid9128747 98 an agreement for the sale}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid596173\charrsid9128747 of any}{ \f0\fs24\insrsid7753402\charrsid9128747 estate or}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 interest}{\f0\fs24\insrsid1389237 i}{\f0\fs24\insrsid7753402\charrsid9128747 n any }{\f0\fs24\insrsid596173\charrsid9128747 property was }{\f0\fs24\insrsid7753402\charrsid9128747 to be charged with "the same valorem duty to paid by the purchaser as if}{\f0\fs24\insrsid1389237 }{\f0\fs24\insrsid7753402\charrsid9128747 it were an actual transfer on sale ..... " }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 By s.5(1) duty was to be deemed to be a debt due to Her Majesty. S.5(2) and (3) read: }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7957705 {\f0\fs24\insrsid596173\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid5992385 {\f0\fs24\insrsid7753402\charrsid9128747 "}{\f0\fs24\insrsid1389237 5}{\f0\fs24\insrsid7753402\charrsid9128747 .-(2)Every person who wit h respect to any instrument of the nature mentioned in the Schedule comes with the description specified in the column thereof headed }{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 persons primarily liable}{ \f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 is personally liable to Her Majesty}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 for the payment of the duty so chargeable on such instrumen t immediately upon the execution thereof. }{\f0\fs24\insrsid7753402 \par }\pard \qj \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7957705 {\f0\fs24\insrsid7957705\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid5992385 {\f0\fs24\insrsid7753402\charrsid9128747 (3) Nothing herein shall }{\f0\fs24\insrsid1389237 b}{\f0\fs24\insrsid7753402\charrsid9128747 e deemed to exonerate any other person from any }{\f0\fs24\insrsid596173\charrsid9128747 liability}{\f0\fs24\insrsid7753402\charrsid9128747 imposed upon him by or under this Act or to exempt any instrument from any duty or disability to which it is liable under this Act." \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }{\f0\fs24\insrsid596173 B}{\f0\fs24\insrsid7753402\charrsid9128747 y the schedule}{\f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 the person primarily liable in the case of a transfer upon sale is the transferee and section 98 made it clear that the same rule applied to an agreement for sale. The Court rejected an argument that the personal liability of the pu rchaser could not be shifted }{\f0\fs24\insrsid596173 by}{\f0\fs24\insrsid7753402\charrsid9128747 agreement between the parties. \par \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\f0\fs24\insrsid596173\charrsid596173 An agreement for the sale of the Hotel dated 15 May 1980 was signed by both parties. }{\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid596173\charrsid596173 \par This contained the following-}{\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid596173\charrsid596173 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid215684 {\f0\fs24\insrsid596173\charrsid1389237 6}{\i\f0\fs24\insrsid596173\charrsid596173 (h) }{\f0\fs24\insrsid596173\charrsid596173 The Vendor to be responsible }{\f0\fs24\insrsid1389237\charrsid596173 for all}{\f0\fs24\insrsid596173\charrsid596173 }{\f0\fs24\insrsid1389237 co}{\f0\fs24\insrsid596173\charrsid596173 st}{\f0\fs24\insrsid1389237 s in}{ \f0\fs24\insrsid596173\charrsid596173 providing the purchases with registrable documents and any costs which may be incurred in clearing title. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\f0\fs24\insrsid596173\charrsid596173 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid215684 {\f0\fs24\insrsid7753402\charrsid9128747 10. If there be any assessment or dues payable to governmental authorities in respect of the transfer of any licenses and without limiting the generalit}{\f0\fs24\insrsid596173 y of the foregoing to include t}{\f0\fs24\insrsid7753402\charrsid9128747 he Fijian Stamp Tax the same shall be borne by the Purchasers. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid7753402\charrsid9128747 The court said the question for decision was whether "registrable document" in Clause 6(}{\i\f0\fs24\insrsid7753402\charrsid596173 h}{\f0\fs24\insrsid7753402\charrsid9128747 ) meant registrab}{ \f0\fs24\insrsid1389237 l}{\f0\fs24\insrsid7753402\charrsid9128747 e and stamped documents. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\i\f0\fs24\insrsid7753402\charrsid596173 Held}{\f0\fs24\insrsid7753402\charrsid9128747 : "Registrable" indicates there will be no impediment to registration and registration relates to title. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 It was logical to provide that the vendor would have to pay costs of remedying matters which were his responsibility}{\f0\fs24\insrsid1389237 }{\f0\fs24\insrsid7753402\charrsid9128747 -}{\f0\fs24\insrsid1389237 }{\f0\fs24\insrsid7753402\charrsid9128747 and essential to giving the purchasers a clear title. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid596173 The Court said }{\f0\fs24\insrsid1389237 -}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid215684 {\f0\fs24\insrsid7753402\charrsid9128747 "In our judgment (the purchasers) received a registrable document}{\f0\fs24\insrsid1389237 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 though they had to pay the duty (and pay the registration fee}{\f0\fs24\insrsid596173 ).}{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid215684 {\f0\fs24\insrsid596173\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid215684 {\f0\fs24\insrsid7753402\charrsid9128747 "In order to change the normal burden}{\f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 it would be necessary to use clear words and this has not been done in Clause 6(}{\i\f0\fs24\insrsid7753402\charrsid1389237 h}{\f0\fs24\insrsid7753402\charrsid9128747 )." \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid596173 Appeal allowed. \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Cases referred to: \par \par }{\i\f0\fs24\insrsid7753402\charrsid596173 The Commonwealth v New South Wales}{\f0\fs24\insrsid7753402\charrsid9128747 (1918) 25 CLR 325}{\f0\fs24\insrsid1389237 .}{\f0\fs24\insrsid7753402\charrsid9128747 \par }{\i\f0\fs24\insrsid7753402\charrsid596173 Mayna}{\i\f0\fs24\insrsid15405189 rd v Consolidated Kent }{\i\f0\fs24\insrsid15405189\charrsid13392319 Collier}{\i\f0\fs24\insrsid13392319 ies}{\i\f0\fs24\insrsid7753402\charrsid596173 Corporation Ltd}{ \f0\fs24\insrsid7753402\charrsid9128747 (1903) 2 KB 121}{\f0\fs24\insrsid1389237 .}{\f0\fs24\insrsid7753402\charrsid9128747 \par }{\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid7753402\charrsid9128747 GOULD, Vice President: \par }{\f0\fs24\insrsid596173 \par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid596173 {\f0\fs24\insrsid7753402\charrsid13778658 Judgment of the Court \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par The first and second respondents commenced proceedings against the present appellant by Originating Summons in the Supreme Court of Fiji at Lautoka seekin}{\f0\fs24\insrsid596173 g}{\f0\fs24\insrsid7753402\charrsid9128747 a declaration that the appellant was liable to pay the stamp duty payable under a}{\f0\fs24\insrsid15405189 n}{\f0\fs24\insrsid7753402\charrsid9128747 agreement for sale and purchase dated the 15th May 1980, of land at Nadi, Fiji, called the Melanesian Hotel. The appellant was the vendor and the respondents were the purchasers; the stamp duty was $4,000. The learned Judge in the Supreme Court, having h eard evidence, gave judgment for the respondents for the declaration sought and the costs of the action; from this judgment the pre}{\f0\fs24\insrsid596173 s}{\f0\fs24\insrsid7753402\charrsid9128747 ent appeal is }{\f0\fs24\insrsid596173 brought}{ \f0\fs24\insrsid7753402\charrsid9128747 . }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 It will }{\f0\fs24\insrsid596173 b}{\f0\fs24\insrsid7753402\charrsid9128747 e convenient to refer to the appellant as the vendor and to the first and second respond}{\f0\fs24\insrsid596173 e}{ \f0\fs24\insrsid7753402\charrsid9128747 nts as the purchasers. The agreement recited that the vendor }{\f0\fs24\insrsid596173 w}{\f0\fs24\insrsid7753402\charrsid9128747 as the sole owner of the hotel, and that the purchaser Standring was the lessee thereof under an existing lease}{\f0\fs24\insrsid15405189 ;}{\f0\fs24\insrsid7753402\charrsid9128747 it appeared from evidence given that Standring had the necessary licence and the vendor did not have to transfer any licence for the hotel. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid15405189\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 The vendor now resides in Canada where the ne}{\f0\fs24\insrsid596173 goti}{\f0\fs24\insrsid7753402\charrsid9128747 ations for the sale took place. He acted through his lawyer}{\f0\fs24\insrsid15405189 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 Mr R. E. Prouse}{\f0\fs24\insrsid596173 , }{\f0\fs24\insrsid7753402\charrsid9128747 a }{\f0\fs24\insrsid596173 b}{\f0\fs24\insrsid7753402\charrsid9128747 arrister and solicitor of Brampton}{\f0\fs24\insrsid596173 , }{\f0\fs24\insrsid7753402\charrsid9128747 Ontario. The purchaser}{\f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 Edwards}{\f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 is also a practising barrister in Alberta. The unfamiliarity of these gentlemen with Fiji law seems to have been accepted }{\f0\fs24\insrsid596173 by}{\f0\fs24\insrsid7753402\charrsid9128747 counsel on }{\f0\fs24\insrsid596173 both}{ \f0\fs24\insrsid7753402\charrsid9128747 sides as falling within the realm of "surrounding circumstances" and in the event a good deal of evidence of at least doubtful }{\f0\fs24\insrsid596173\charrsid9128747 admissibility}{ \f0\fs24\insrsid7753402\charrsid9128747 had been put in without }{\f0\fs24\insrsid596173 objection}{\f0\fs24\insrsid7753402\charrsid9128747 . No point has been made }{\f0\fs24\insrsid596173 about}{\f0\fs24\insrsid7753402\charrsid9128747 this on the appeal and we do not propose to pursue it. The learned Judge correctly directed hims}{\f0\fs24\insrsid596173 el}{\f0\fs24\insrsid7753402\charrsid9128747 f that he had to construe the document as a whole. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Section 3 }{\f0\fs24\insrsid596173\charrsid9128747 of the}{\f0\fs24\insrsid7753402\charrsid9128747 Stamp Duties Act (Cap. 205) provides that duty shall be levied in respect }{ \f0\fs24\insrsid596173\charrsid9128747 of the}{\f0\fs24\insrsid7753402\charrsid9128747 instruments specified in the Schedule. A transfer on sale attracts duty on a scale according to the consideration money and by section 98 of the Act an agreement for the sale }{\f0\fs24\insrsid596173\charrsid9128747 of any}{ \f0\fs24\insrsid7753402\charrsid9128747 estate or interest in any property shall be charged with "the same ad valorem duty to }{\f0\fs24\insrsid15405189 b}{\f0\fs24\insrsid7753402\charrsid9128747 e paid by the purchaser as if}{\f0\fs24\insrsid596173 }{ \f0\fs24\insrsid7753402\charrsid9128747 it}{\f0\fs24\insrsid596173 }{\f0\fs24\insrsid7753402\charrsid9128747 were an actual transfer on sale.....}{\f0\fs24\insrsid15405189 "}{\f0\fs24\insrsid7753402\charrsid9128747 Section 5(1) of the Act provides that duty shall be deemed a debt due to Her Majesty. Sections 5(2) and (3) read:}{\f0\fs24\insrsid9128747\charrsid9128747 -}{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid4204804 {\f0\fs24\insrsid596173 "}{\f0\fs24\insrsid7753402\charrsid9128747 5-(2) Every person who with respect to any instrument of the nature mentioned in the Schedule comes within the description specified in the column thereof headed }{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 persons primarily liable}{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 is personal}{\f0\fs24\insrsid15405189 l}{\f0\fs24\insrsid7753402\charrsid9128747 y liable to Her Majesty for the payment of the duty so chargeable on such instrument immediately upon the execution thereof. }{\f0\fs24\insrsid596173 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4204804 {\f0\fs24\insrsid7957705\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid4204804 {\f0\fs24\insrsid7753402\charrsid9128747 (3) Nothing herein shall be deemed to exonerate any other person from any liability imposed upon him by or under this Act or to exempt any instrument from any duty or disability to which it is liable under this Act." \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid7753402\charrsid9128747 By the Schedule the person primarily }{\f0\fs24\insrsid596173\charrsid9128747 liable}{\f0\fs24\insrsid7753402\charrsid9128747 in the case }{\f0\fs24\insrsid596173 of a}{\f0\fs24\insrsid7753402\charrsid9128747 transfer upon sale is the transferee and section 98 (supra) makes it clear that the same rule applies to an agreement for sale. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Before proceeding furthe}{\f0\fs24\insrsid596173 r }{\f0\fs24\insrsid7753402\charrsid9128747 we will deal with an argument put forward }{\f0\fs24\insrsid596173 by}{\f0\fs24\insrsid7753402\charrsid9128747 Mr Pate} {\f0\fs24\insrsid596173 l }{\f0\fs24\insrsid7753402\charrsid9128747 for the appellant}{\f0\fs24\insrsid15405189 ;}{\f0\fs24\insrsid7753402\charrsid9128747 he said that the effect }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 legislation to which we have referred was that because it made the purchaser personally liable that liability could not be shifted by an agreement between the parties. \par \par We re}{\f0\fs24\insrsid596173 j}{\f0\fs24\insrsid7753402\charrsid9128747 ect this argument. It is based on a dictum of}{\f0\fs24\insrsid596173 I}{\f0\fs24\insrsid7753402\charrsid9128747 saacs J. and Rich}{\f0\fs24\insrsid596173 }{ \f0\fs24\insrsid15405189 J}{\f0\fs24\insrsid7753402\charrsid9128747 . in their joint judgment in }{\i\f0\fs24\insrsid7753402\charrsid596173 The Commonwealth }{\i\f0\fs24\insrsid596173\charrsid596173 v.}{\i\f0\fs24\insrsid7753402\charrsid596173 The S}{ \i\f0\fs24\insrsid596173\charrsid596173 t}{\i\f0\fs24\insrsid7753402\charrsid596173 a}{\i\f0\fs24\insrsid596173\charrsid596173 te}{\i\f0\fs24\insrsid7753402\charrsid596173 of}{\i\f0\fs24\insrsid596173\charrsid596173 New}{ \i\f0\fs24\insrsid7753402\charrsid596173 South Wales}{\f0\fs24\insrsid7753402\charrsid9128747 (1918) }{\f0\fs24\insrsid15405189 25 C.}{\f0\fs24\insrsid7753402\charrsid9128747 L.R. 325 at 344 where they said}{\f0\fs24\insrsid596173 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 in a stamp duty matter}{\f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 that no man}{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 s legal obligatio}{ \f0\fs24\insrsid596173 n }{\f0\fs24\insrsid7753402\charrsid9128747 can }{\f0\fs24\insrsid596173 b}{\f0\fs24\insrsid7753402\charrsid9128747 e performed by another unless as agent }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 first. We would agree that in the}{\f0\fs24\insrsid15405189 }{\f0\fs24\insrsid7753402\charrsid9128747 present case the parties could not}{\f0\fs24\insrsid15405189 ,}{\f0\fs24\insrsid7753402\charrsid9128747 so far as the Crown is concerned}{ \f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 negative the primary liability }{\f0\fs24\insrsid596173\charrsid9128747 of t}{\f0\fs24\insrsid596173 he}{\f0\fs24\insrsid7753402\charrsid9128747 purchaser to the Crown for the duty payable}{\f0\fs24\insrsid596173 , b}{\f0\fs24\insrsid7753402\charrsid9128747 ut that does not prevent the parties from making}{\f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 as part }{ \f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 ir bargain}{\f0\fs24\insrsid596173 ,}{\f0\fs24\insrsid7753402\charrsid9128747 an agreement binding on themselves and as between themselves that one or other shal}{ \f0\fs24\insrsid596173 l}{\f0\fs24\insrsid7753402\charrsid9128747 pay the duty. There is nothing in the legislation to render such an agreement invalid. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 We proceed to consider the agreement. There was first a written offer by the purchasers to purchase the hotel. A draft agreement dated the 9th April 1980, was prepared by the vendor and submi tted to the purchasers a number }{\f0\fs24\insrsid596173 of a}{\f0\fs24\insrsid7753402\charrsid9128747 mendments were made and these were agreed and the agreement signed. A good deal }{\f0\fs24\insrsid596173 of time}{ \f0\fs24\insrsid7753402\charrsid9128747 was taken up in the Supreme Court in evidence and discussion }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 intention }{\f0\fs24\insrsid596173 of the}{ \f0\fs24\insrsid7753402\charrsid9128747 purchaser}{\f0\fs24\insrsid5061021 ,}{\f0\fs24\insrsid7753402\charrsid9128747 Edwards, in making these amendments, but we are }{\f0\fs24\insrsid596173\charrsid9128747 of opinion}{ \f0\fs24\insrsid7753402\charrsid9128747 that the task }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 Court is to construe the final agreement as it stands. This, in the end}{\f0\fs24\insrsid596173 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 appears to have been the course adopted by the learned Judge. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid596173\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 The full te}{\f0\fs24\insrsid596173 rms}{\f0\fs24\insrsid7753402\charrsid9128747 of the agreement are as follows: }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15945906 {\f0\fs24\insrsid596173\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 "MEMORANDUM OF AGREEMENT made this 15 day of May 1980 between: }{\f0\fs24\insrsid7753402 \par }\pard \ql \li-142\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin-142\itap0\pararsid5000790 {\f0\fs24\insrsid596173\charrsid9128747 \par }\pard \ql \li2860\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2860\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 T. ALLAN EDWARDS and WILLIAM STANDRING \par (hereinafter called the }{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 Purchasers}{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 )}{\f0\fs24\insrsid596173 \par }\pard \ql \li3630\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin3630\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 OF THE FIRST PART}{\f0\fs24\insrsid596173 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15945906 {\f0\fs24\insrsid5339636 \par }\pard \ql \li2860\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2860\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 AND}{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15945906 {\f0\fs24\insrsid5339636 \par }\pard \ql \li2860\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2860\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 MAGANLAL GANDHI}{\f0\fs24\insrsid596173 \par }{\f0\fs24\insrsid7753402\charrsid9128747 (hereinafter called the }{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 Vendor}{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 )}{ \f0\fs24\insrsid5339636 \par }\pard \ql \li3630\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin3630\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 OF THE SECOND PART \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15945906 {\f0\fs24\insrsid5339636 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 WHEREAS the Vendor is the sole owner of the Melanesian Hotel, in Nadi, Fiji. }{\f0\fs24\insrsid7753402 \par }\pard \qj \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15945906 {\f0\fs24\insrsid5339636\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 AND WHEREAS William Standring}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 one of the purchasers, is Lessee thereof under existing Lease. }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5000790 {\f0\fs24\insrsid5339636\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 AND WHEREAS the Purchasers are desirous of purchasing the same. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid5339636 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15945906 {\f0\fs24\insrsid7753402\charrsid9128747 NOW THIS AGREEMENT WITNESSETH AS FOLLOWS: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid5339636 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid5339636 1}{\f0\fs24\insrsid7753402\charrsid9128747 . The Vendor agrees to sell and the Purchasers agree to purchase the whole of the real estate being an estate in fee simple and buildings comprising the Melanesian Hotel in Nadi}{\f0\fs24\insrsid10290782 ,}{\f0\fs24\insrsid7753402\charrsid9128747 Fiji at and for the price }{\f0\fs24\insrsid5339636\charrsid9128747 of Two}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid16393611 Hundred Thousand ($200.}{\f0\fs24\insrsid7753402\charrsid9128747 000.00) Dollars in Fijian currency in manner following: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid5339636 a}{\f0\fs24\insrsid7753402\charrsid9128747 ) Ten Thousand ($10}{ \f0\fs24\insrsid10290782 ,}{\f0\fs24\insrsid7753402\charrsid9128747 000.00) Dollars Canadian ($7}{\f0\fs24\insrsid16393611 .}{\f0\fs24\insrsid7753402\charrsid9128747 092.19 Fijian) as deposit to apply on account }{\f0\fs24\insrsid596173 of the}{ \f0\fs24\insrsid7753402\charrsid9128747 purchase price and to }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 e deposited in a Fijian }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 ank on closing}{ \f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid5339636\charrsid9128747 if the}{\f0\fs24\insrsid7753402\charrsid9128747 transaction is closed. }{\f0\fs24\insrsid5339636\charrsid9128747 If the}{ \f0\fs24\insrsid7753402\charrsid9128747 transaction is not closed through no fault of the Vendor the said deposit shall }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 e forfeited to the Vendor. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid5339636\charrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 ) Two Hundred Thousand ($200}{\f0\fs24\insrsid16393611 .}{\f0\fs24\insrsid7753402\charrsid9128747 000.00) Dollars (Fijian) less the deposit aforesaid on closing su}{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 ject to usual adjus tments. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid5339636 2. }{\f0\fs24\insrsid7753402\charrsid9128747 The Purchasers may assign this agreement to a limited company (Fijian authority) in which they hold a major interest and upon supplying the Vendor with a copy }{\f0\fs24\insrsid5339636\charrsid9128747 of such}{\f0\fs24\insrsid7753402\charrsid9128747 }{ \f0\fs24\insrsid5339636\charrsid9128747 assignment the}{\f0\fs24\insrsid7753402\charrsid9128747 transaction whall }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 e closed out }{\f0\fs24\insrsid596173 by}{ \f0\fs24\insrsid7753402\charrsid9128747 the }{\f0\fs24\insrsid5339636\charrsid9128747 Vendor with}{\f0\fs24\insrsid7753402\charrsid9128747 such limited company and thereafter }{\f0\fs24\insrsid5061021 all }{\f0\fs24\insrsid10290782 liabilities}{ \f0\fs24\insrsid7753402\charrsid9128747 hereunder on the part of the Purchasers shall }{\f0\fs24\insrsid5061021 b}{\f0\fs24\insrsid7753402\charrsid9128747 e }{\f0\fs24\insrsid5061021 born}{\f0\fs24\insrsid7753402\charrsid9128747 e }{ \f0\fs24\insrsid596173 by}{\f0\fs24\insrsid7753402\charrsid9128747 the limited company. }{\f0\fs24\insrsid7753402 \par }\pard \qj \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid5000790\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid5339636 3. }{\f0\fs24\insrsid7753402\charrsid9128747 The purchase price shall include all }{\f0\fs24\insrsid5339636 b}{ \f0\fs24\insrsid7753402\charrsid9128747 uildings}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 improvements}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 fixtures}{\f0\fs24\insrsid5339636 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 appurtenances and attachments}{\f0\fs24\insrsid5339636 , b}{\f0\fs24\insrsid7753402\charrsid9128747 linds}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 awnings}{\f0\fs24\insrsid5339636 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 storm and screen doors and windows}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 curtain rods}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 tracks, valances, fixed mirrors, carpeting, electric plum}{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 ing and heating fixtures and including a}{\f0\fs24\insrsid5339636 ll licences,}{\f0\fs24\insrsid7753402\charrsid9128747 }{ \f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 enefits and rights presently associated with the property. }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid5339636\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 4. Adjustments for taxes}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 rents}{ \f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 insurance}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 etcetera shall }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 e made as }{ \f0\fs24\insrsid5339636\charrsid9128747 of July}{\f0\fs24\insrsid7753402\charrsid9128747 1st, 1980 herein specified as the date of closing and time shall be of the essence. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 5. A}{\f0\fs24\insrsid5339636 ll}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid5339636 b}{ \f0\fs24\insrsid7753402\charrsid9128747 uildings sha}{\f0\fs24\insrsid5339636 ll}{\f0\fs24\insrsid7753402\charrsid9128747 remain at the risk of the Vendor until closing and if a fire or other catastrophe should occur the pu rchasers may elect in writing within ten days thereof to take the insurance proceeds and close the transaction or avoid the transaction and be entitled to the return of all monies paid on account. }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid5339636\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 6. This agreement is subject to the following conditions precedent to be made on or before July 1st, 1980: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid5339636 a}{\f0\fs24\insrsid7753402\charrsid9128747 ) Purchase price in Fijian funds and the amount is to be payable in those funds and is subject to adequate financing. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid10290782 b}{\f0\fs24\insrsid7753402\charrsid9128747 ) Fijian Company in which T. A}{\f0\fs24\insrsid5061021 ll}{\f0\fs24\insrsid7753402\charrsid9128747 an Edwards and William Standring have an equal interest and equal control to be the registered owner of the property which Company is to be properly registered as a Limited Company. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid5339636\charrsid10290782 c}{\f0\fs24\insrsid7753402\charrsid9128747 ) Subject to Fijian licensing approval and subject to approva1 of Fijian authorities }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 purchase by the Company hereinbefore referred to in which the Purchasers are to be equal shareholders. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid10290782 d}{\f0\fs24\insrsid7753402\charrsid9128747 ) Any dispute between the parties is to be resolved in accordance with the laws of Fiji and any triable issue between the parties is to be heard in Fijian Court. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid5339636 e}{\f0\fs24\insrsid7753402\charrsid9128747 ) Any monies paid }{ \f0\fs24\insrsid596173 by}{\f0\fs24\insrsid7753402\charrsid9128747 way of deposit are to }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 e invested in a term saving Certificate in Canada with interest accruing to the purchasers until such time as all of the conditions precedent have }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 een met. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid5339636 f}{\f0\fs24\insrsid7753402\charrsid9128747 ) Land is to }{ \f0\fs24\insrsid10290782 b}{\f0\fs24\insrsid7753402\charrsid9128747 e valued to Ten Thousand (10}{\f0\fs24\insrsid10290782 ,}{\f0\fs24\insrsid7753402\charrsid9128747 000.00) Fijian and the }{\f0\fs24\insrsid5339636\charrsid9128747 balance}{ \f0\fs24\insrsid7753402\charrsid9128747 applied to }{\f0\fs24\insrsid5339636\charrsid9128747 buildings}{\f0\fs24\insrsid7753402\charrsid9128747 and fixtures. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3551228 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid5339636 g}{\f0\fs24\insrsid7753402\charrsid9128747 ) The Purchasers are to receive clear title with all adjustments as of July }{\f0\fs24\insrsid5061021 1}{\f0\fs24\insrsid5061021\charrsid5061021 st}{\f0\fs24\insrsid5061021 , }{\f0\fs24\insrsid7753402\charrsid9128747 19}{\f0\fs24\insrsid5339636 80}{ \f0\fs24\insrsid7753402\charrsid9128747 . }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid5339636\charrsid9128747 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid5339636\charrsid5061021 h}{\f0\fs24\insrsid7753402\charrsid9128747 ) The Vendor to be responsible for all costs in providing the Purchasers with registrable documents and any costs which may }{\f0\fs24\insrsid10290782 b}{\f0\fs24\insrsid7753402\charrsid9128747 e incurred in clearing title. }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5000790 {\f0\fs24\insrsid5339636\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 7. On closing hereof the Purchasers will assume the existing Lease agreement with Bill Standring an d the Vendor shall thereafter }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 e freed there}{\f0\fs24\insrsid5339636 from.}{\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid5339636 8. }{\f0\fs24\insrsid7753402\charrsid9128747 Closing hereof shall }{\f0\fs24\insrsid5339636 b}{ \f0\fs24\insrsid7753402\charrsid9128747 e at the }{\f0\fs24\insrsid5339636\charrsid9128747 offices}{\f0\fs24\insrsid7753402\charrsid9128747 of the Vendor}{\f0\fs24\insrsid9128747\charrsid9128747 '}{\f0\fs24\insrsid7753402\charrsid9128747 s solicitors in Fiji viz Bhupendra C. Patel (Stuart Redd}{\f0\fs24\insrsid5339636 y}{\f0\fs24\insrsid7753402\charrsid9128747 & Co,) Barristers and Solicitors}{\f0\fs24\insrsid5061021 ,}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid5339636 P }{\f0\fs24\insrsid7753402\charrsid9128747 .}{\f0\fs24\insrsid5339636 O}{\f0\fs24\insrsid7753402\charrsid9128747 . Box}{\f0\fs24\insrsid5339636 }{\f0\fs24\insrsid7753402\charrsid9128747 60}{\f0\fs24\insrsid10290782 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 Lautoka}{\f0\fs24\insrsid10290782 ,}{\f0\fs24\insrsid7753402\charrsid9128747 Fiji Islands at 2.00 p.m. Fiji time or at such }{\f0\fs24\insrsid5339636\charrsid9128747 other time}{ \f0\fs24\insrsid7753402\charrsid9128747 and place as the parties may in writing}{\f0\fs24\insrsid5339636 agree upon. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid5339636 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 9. Each of the parties shall pay his own legal expenses attendant upon this transaction and the Purchasers shall search the title at their own expense within }{\f0\fs24\insrsid5339636\charrsid9128747 forty}{\f0\fs24\insrsid7753402\charrsid9128747 days }{ \f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 date }{\f0\fs24\insrsid5339636\charrsid9128747 of execution}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid5339636 hereof by}{\f0\fs24\insrsid7753402\charrsid9128747 the Purchasers and }{\f0\fs24\insrsid5339636\charrsid9128747 submit}{\f0\fs24\insrsid5339636 }{\f0\fs24\insrsid7753402\charrsid9128747 requisitions}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid5339636 if }{ \f0\fs24\insrsid7753402\charrsid9128747 any}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 on tit}{\f0\fs24\insrsid5339636 le}{\f0\fs24\insrsid7753402\charrsid9128747 to the Vendor}{\f0\fs24\insrsid9128747\charrsid9128747 '}{ \f0\fs24\insrsid7753402\charrsid9128747 s solicitors within that time and if there }{\f0\fs24\insrsid5339636 be any}{\f0\fs24\insrsid7753402\charrsid9128747 which the vendor is una}{\f0\fs24\insrsid5339636 ble}{\f0\fs24\insrsid7753402\charrsid9128747 or unwillin}{\f0\fs24\insrsid5339636 g}{\f0\fs24\insrsid7753402\charrsid9128747 to remove notwithstand}{\f0\fs24\insrsid5339636 i}{\f0\fs24\insrsid7753402\charrsid9128747 ng any int}{\f0\fs24\insrsid5339636 e}{\f0\fs24\insrsid7753402\charrsid9128747 r mediate negotiations the transaction}{\f0\fs24\insrsid5339636 s}{\f0\fs24\insrsid7753402\charrsid9128747 hall }{\f0\fs24\insrsid5339636 b}{\f0\fs24\insrsid7753402\charrsid9128747 e at an end }{\f0\fs24\insrsid5339636 w}{ \f0\fs24\insrsid7753402\charrsid9128747 ith all monies paid on account thereof refunded to the Purchasers. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 10. }{\f0\fs24\insrsid5339636\charrsid9128747 If there}{\f0\fs24\insrsid7753402\charrsid9128747 be any assessment or dues payable to governmental authorities in respect }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid5339636\charrsid9128747 transfer}{\f0\fs24\insrsid5339636 of}{\f0\fs24\insrsid596173 a} {\f0\fs24\insrsid7753402\charrsid9128747 ny licences and without limiting the }{\f0\fs24\insrsid5339636\charrsid9128747 generality}{\f0\fs24\insrsid5339636 of}{\f0\fs24\insrsid596173 the}{\f0\fs24\insrsid7753402\charrsid9128747 foregoing to include the Fijian Stamp Tax the same shall be borne by the Purchasers. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid2494801 {\f0\fs24\insrsid7753402\charrsid9128747 11. Notwithstanding that this agreement is drafted and executed by the }{ \f0\fs24\insrsid5339636\charrsid9128747 Vendor in}{\f0\fs24\insrsid7753402\charrsid9128747 Canada,}{\f0\fs24\insrsid5339636 i}{\f0\fs24\insrsid7753402\charrsid9128747 f}{\f0\fs24\insrsid5339636 }{\f0\fs24\insrsid7753402\charrsid9128747 any}{ \f0\fs24\insrsid5339636 }{\f0\fs24\insrsid7753402\charrsid9128747 disp}{\f0\fs24\insrsid5339636 ute}{\f0\fs24\insrsid7753402\charrsid9128747 should arise in respect thereto the same shall be resolved by reference only to Fijian law. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5339636 {\f0\fs24\insrsid7753402\charrsid9128747 This a}{\f0\fs24\insrsid5339636 gree}{\f0\fs24\insrsid7753402\charrsid9128747 ment}{\f0\fs24\insrsid5339636 }{ \f0\fs24\insrsid7753402\charrsid9128747 is for the benefit }{\f0\fs24\insrsid596173 of a}{\f0\fs24\insrsid7753402\charrsid9128747 nd binding upon the heirs, executors}{\f0\fs24\insrsid5339636 ,}{\f0\fs24\insrsid7753402\charrsid9128747 administrators and assigns of the parties hereto. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid5339636\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 SIGNED}{\f0\fs24\insrsid4069325 ,}{\f0\fs24\insrsid7753402\charrsid9128747 SEALED AND DELIVERED \par in the presence of: \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid5339636 \par }\trowd \irow0\irowband0\ts58\trgaph108\trleft770\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl \brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3459\clshdrawnil \cellx4229\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx7797\pard\plain \ql \li1102\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1102\pararsid15877642\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid13830587\charrsid13830587 (Sgd) }{\f0\fs24\insrsid13830587 \par }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9731169\yts58 {\f0\fs24\insrsid13830587 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85..}{\f0\fs24\insrsid13830587\charrsid13830587 \cell }\pard \ql \li1053\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1053\pararsid13044321\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 (Sgd)}{\f0\fs24\insrsid13830587 \par }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9731169\yts58 {\f0\fs24\insrsid13830587 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85. \par }\pard \ql \li1053\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1053\pararsid13044321\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 Maganlal Gandhi\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid13830587\charrsid13830587 \trowd \irow0\irowband0 \ts58\trgaph108\trleft770\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3459\clshdrawnil \cellx4229\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx7797\row }\pard\plain \ql \li1102\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1102\pararsid15877642\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid13830587\charrsid13830587 (Sgd)}{\f0\fs24\insrsid13830587 \par }\pard \ql \li2\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin2\pararsid1927651\yts58 {\f0\fs24\insrsid1927651 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.. \par }\pard \ql \li1102\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1102\pararsid16990\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 L. Carruthers}{\f0\fs24\insrsid13830587 \par }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9731169\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 \cell }\pard \ql \li1053\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1053\pararsid13044321\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 (Sgd)}{\f0\fs24\insrsid13830587 \par }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9731169\yts58 {\f0\fs24\insrsid13830587 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.. \par }\pard \ql \li1053\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1053\pararsid16990\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 T. Allan Edwards\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid13830587\charrsid13830587 \trowd \irow1\irowband1 \ts58\trgaph108\trleft770\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3459\clshdrawnil \cellx4229\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx7797\row }\trowd \irow2\irowband2\lastrow \ts58\trgaph108\trrh872\trleft770\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb \brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3459\clshdrawnil \cellx4229\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx7797\pard\plain \ql \li1102\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1102\pararsid15877642\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid13830587\charrsid13830587 (Sgd)}{\f0\fs24\insrsid13830587 \par }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9731169\yts58 {\f0\fs24\insrsid13830587 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85. \par }\pard \ql \li1102\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1102\pararsid15877642\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 L. Carruthers\cell }\pard \ql \li1053\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1053\pararsid16990\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 (Sgd)}{\f0\fs24\insrsid13830587 \par }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid9731169\yts58 {\f0\fs24\insrsid13830587 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.. \par }\pard \ql \li1053\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1053\pararsid16990\yts58 {\f0\fs24\insrsid13830587\charrsid13830587 William Standring\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid13830587\charrsid13830587 \trowd \irow2\irowband2\lastrow \ts58\trgaph108\trrh872\trleft770\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb \brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3459\clshdrawnil \cellx4229\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3568\clshdrawnil \cellx7797\row }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid1067582 {\f0\fs24\insrsid7753402\charrsid9128747 The parties hereto agree that the Purchasers are trustees for a Company to be }{ \f0\fs24\insrsid5339636\charrsid9128747 incorporated}{\f0\fs24\insrsid7753402\charrsid9128747 by the Purchasers in Fiji under the name of Melanesian Hotel Company Limited or such other name as may be approved by the Purchasers }{\f0\fs24\insrsid5339636 for the}{\f0\fs24\insrsid7753402\charrsid9128747 Registrar of Companies. }{\f0\fs24\insrsid5339636 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid5339636 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid1067582 {\i\f0\fs24\insrsid7753402\charrsid16066838 Signed}{\f0\fs24\insrsid7753402\charrsid16066838 by said in the presence of: }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10512829 {\f0\fs24\insrsid10512829\charrsid16066838 \par }\trowd \irow0\irowband0\ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt \brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729 \pard\plain \qr \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \qc \li0\ri0\nowidctlpar\intbl\tx1869\tx3259\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid10512829\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 (Sgd)}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow0\irowband0 \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard\plain \qr \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 .}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \ql \li0\ri0\nowidctlpar\intbl\tx1869\tx3259\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 .................................................}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow1\irowband1 \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard\plain \qr \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \ql \li0\ri0\nowidctlpar\intbl \tx1869\tx3259\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 Maganlal Gandhi (by his agent)}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow2\irowband2 \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard\plain \qc \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid10512829\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 (Sgd)}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \qc \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 (Sgd)}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow3\irowband3 \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard\plain \ql \li0\ri0\nowidctlpar\intbl\tx1869\tx3259\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \qr \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 .........................................................}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow4\irowband4 \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard\plain \ql \li0\ri0\nowidctlpar\intbl\tx1869\tx3259\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid10512829\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 T. Allan Edwards (by His Lawful Attorney)}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow5\irowband5 \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard\plain \ql \li0\ri0\nowidctlpar\intbl\tx1869\tx3259\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \qc \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid10512829\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 (Sgd)}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow6\irowband6 \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard\plain \ql \li0\ri0\nowidctlpar\intbl\tx1869\tx3259\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard \qr \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid4398330\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 ........................................................................}{\f0\fs24\insrsid10512829 \par }\pard \qc \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid10512829\yts58 {\f0\fs24\insrsid10512829\charrsid10512829 William Standring}{\f0\fs24\insrsid10512829\charrsid10512829 \cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \f40\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\f0\fs24\insrsid10512829\charrsid10512829 \trowd \irow7\irowband7\lastrow \ts58\trgaph108\trleft-108\trftsWidth3\trwWidth7837\trftsWidthB3\trftsWidthA3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid10512829\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3298\clshdrawnil \cellx3190\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4539\clshdrawnil \cellx7729\row }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid8724439\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Clause 11}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 showing that Fiji law is to be applied}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 is to be noted. Of the other clauses Clauses 6}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 9 and 10 are relevant to the present problem. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid8724439\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 In our opinion there is only one question for decision and that is whether the}{\f0\fs24\insrsid8724439 }{\f0\fs24\insrsid7753402\charrsid9128747 words "providing the Purchasers with registra}{ \f0\fs24\insrsid8724439 b}{\f0\fs24\insrsid7753402\charrsid9128747 le documents" in Clause }{\f0\fs24\insrsid8724439 6}{\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid8724439 h}{\f0\fs24\insrsid7753402\charrsid9128747 ) of the agreement are properly to be construed as meaning "}{\f0\fs24\insrsid8724439 registrable}{\f0\fs24\insrsid7753402\charrsid9128747 and stamped" }{\f0\fs24\insrsid8724439\charrsid9128747 documents}{\f0\fs24\insrsid7753402\charrsid9128747 . }{ \f0\fs24\insrsid8724439\charrsid9128747 The}{\f0\fs24\insrsid7753402\charrsid9128747 learned Judge so held}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 on the }{\f0\fs24\insrsid8724439 basis}{ \f0\fs24\insrsid7753402\charrsid9128747 that a document such as a transfer on sale would not be accepted for registration unless it were first stamped or the prior agreement had been stamped. The learned Judge said}{ \f0\fs24\insrsid9128747\charrsid9128747 -}{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid5339636\charrsid9128747 \par }\pard \ql \li284\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin284\itap0\pararsid1789898 {\f0\fs24\insrsid7753402\charrsid9128747 "It follows that payment }{\f0\fs24\insrsid5339636\charrsid9128747 of stamp}{ \f0\fs24\insrsid7753402\charrsid9128747 duty is a prerequisite to the registration }{\f0\fs24\insrsid596173 of a}{\f0\fs24\insrsid7753402\charrsid9128747 document }{\f0\fs24\insrsid8724439\charrsid9128747 of title}{ \f0\fs24\insrsid7753402\charrsid9128747 and clause }{\f0\fs24\insrsid8724439 6 (}{\i\f0\fs24\insrsid8724439\charrsid8724439 h}{\f0\fs24\insrsid7753402\charrsid9128747 ) }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 agreement requires the vendor to provide a registrable document of title and he cannot do so without paying the stamp duty. }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1789898 {\f0\fs24\insrsid8724439\charrsid9128747 \par }\pard \ql \li568\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin568\itap0\pararsid1789898 {\f0\fs24\insrsid7753402\charrsid9128747 On the basis }{\f0\fs24\insrsid8724439\charrsid9128747 of clause}{\f0\fs24\insrsid7753402\charrsid9128747 }{ \f0\fs24\insrsid8724439 6}{\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid8724439 h}{\f0\fs24\insrsid7753402\charrsid9128747 ) the }{\f0\fs24\insrsid8538791\charrsid9128747 plaintiff would}{ \f0\fs24\insrsid7753402\charrsid9128747 be entitled to the declaration unless clause 10 varies or negatives it." }{\f0\fs24\insrsid7753402 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1789898 {\f0\fs24\insrsid8724439\charrsid9128747 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9128747 {\f0\fs24\insrsid7753402\charrsid9128747 The learned Judge did not find that Clause 10 interfered with his view of Clause }{\f0\fs24\insrsid8724439 6(}{ \i\f0\fs24\insrsid8724439\charrsid8724439 h}{\f0\fs24\insrsid8724439 ).}{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid8724439\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 We }{\f0\fs24\insrsid8724439\charrsid9128747 fully}{\f0\fs24\insrsid7753402\charrsid9128747 agree that this transaction could not have been registered in the Land Registry }{ \f0\fs24\insrsid8724439\charrsid9128747 without}{\f0\fs24\insrsid7753402\charrsid9128747 the requisite duty having first been paid. Comprehensive evidence }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 practice }{ \f0\fs24\insrsid8724439\charrsid9128747 of that}{\f0\fs24\insrsid7753402\charrsid9128747 office, which was given by Suresh Chandra, Deputy}{\f0\fs24\insrsid8724439 }{\f0\fs24\insrsid7753402\charrsid9128747 Registrar }{ \f0\fs24\insrsid8724439\charrsid9128747 of Titles}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 fully supports that view. In one sense then the learned Judge was justified in finding that the document was not registrable. }{ \f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid8724439\charrsid9128747 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Yet we are convinced that this is not the correct or intended interpretation. The normal use }{\f0\fs24\insrsid596173 of the}{\f0\fs24\insrsid7753402\charrsid9128747 word registrable in a context such as this}{ \f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 is to indicate that there will be no impediment to registration}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 and regis tration relates to title. The word imports that registration will not be impeded}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 prevented or delayed by matters which lie at the door }{\f0\fs24\insrsid596173 of the}{ \f0\fs24\insrsid7753402\charrsid9128747 vendor. There might be a caveat}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 a lien or the like }{\f0\fs24\insrsid8724439\charrsid9128747 registered}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid8724439\charrsid9128747 against the}{\f0\fs24\insrsid7753402\charrsid9128747 title}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 or a mortgage or other encumbrance which should have b}{\f0\fs24\insrsid8724439 e}{ \f0\fs24\insrsid7753402\charrsid9128747 en released may not have been. Such matters prevent a transfer from being "registrable" and the references to costs in Clause }{\f0\fs24\insrsid8724439 6(}{\i\f0\fs24\insrsid7753402\charrsid8724439 h}{ \f0\fs24\insrsid7753402\charrsid9128747 ) refer to the costs of making the transfer registrable in this sense. }{\f0\fs24\insrsid8724439\charrsid9128747 It is}{\f0\fs24\insrsid7753402\charrsid9128747 logical to provide that the vendor shall pay the costs of remedying matters which are his responsibility and are essential to give the intending purchasers a }{\f0\fs24\insrsid8724439\charrsid9128747 clear title}{\f0\fs24\insrsid7753402\charrsid9128747 . }{\f0\fs24\insrsid8724439\charrsid9128747 It is}{\f0\fs24\insrsid7753402\charrsid9128747 the reverse to seek }{\f0\fs24\insrsid8724439\charrsid9128747 by interpretation}{\f0\fs24\insrsid7753402\charrsid9128747 to include a payment which}{ \f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 by law and practice}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 has nothing to do with the vendor but is the responsibility }{\f0\fs24\insrsid596173 of the}{ \f0\fs24\insrsid7753402\charrsid9128747 purchasers.}{\f0\fs24\insrsid8724439 }{\f0\fs24\insrsid7753402\charrsid9128747 In the context the latter}{\f0\fs24\insrsid8724439 , }{\f0\fs24\insrsid7753402\charrsid9128747 in }{ \f0\fs24\insrsid8724439\charrsid9128747 our judgment}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 received a registrable document}{\f0\fs24\insrsid8724439 ,}{\f0\fs24\insrsid7753402\charrsid9128747 though they had to pay the duty (and pay the registration fee) to complete the process of registration. In order to change the normal burden in relation to stamp duty it would be necessary to use clear words and this has not been done in Clause }{ \f0\fs24\insrsid8724439 6}{\f0\fs24\insrsid7753402\charrsid9128747 (}{\i\f0\fs24\insrsid7753402\charrsid8724439 h}{\f0\fs24\insrsid7753402\charrsid9128747 ). \par }{\f0\fs24\insrsid5339636 \par }{\f0\fs24\insrsid7753402\charrsid9128747 Havin}{\f0\fs24\insrsid8724439 g }{\f0\fs24\insrsid7753402\charrsid9128747 regard to the }{\f0\fs24\insrsid4201257\charrsid9128747 view we}{\f0\fs24\insrsid7753402\charrsid9128747 take }{ \f0\fs24\insrsid4201257\charrsid9128747 of Clause}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid4201257 6(}{\i\f0\fs24\insrsid7753402\charrsid4201257 h}{\f0\fs24\insrsid7753402\charrsid9128747 ) we do not need to discuss Clause 10. Whate}{ \f0\fs24\insrsid4201257 v}{\f0\fs24\insrsid7753402\charrsid9128747 er}{\f0\fs24\insrsid4201257 }{\f0\fs24\insrsid7753402\charrsid9128747 its purport}{\f0\fs24\insrsid4201257 ,}{\f0\fs24\insrsid7753402\charrsid9128747 it obviously does not relieve the purchasers }{\f0\fs24\insrsid4201257\charrsid9128747 of liability}{\f0\fs24\insrsid7753402\charrsid9128747 for stamp duty. Neither does Clause 9 assist the purchasers in any way. They must pay }{ \f0\fs24\insrsid4201257\charrsid9128747 their own}{\f0\fs24\insrsid7753402\charrsid9128747 "}{\f0\fs24\insrsid4201257 l}{\f0\fs24\insrsid7753402\charrsid9128747 egal expenses", an expression which}{\f0\fs24\insrsid4201257 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 in the case }{\f0\fs24\insrsid596173 of a}{\f0\fs24\insrsid7753402\charrsid9128747 purchaser}{\f0\fs24\insrsid4201257 ,}{\f0\fs24\insrsid7753402\charrsid9128747 includes stamp duty. This practice will be indicated in almost any text book (we select Moss on }{\i\f0\fs24\insrsid7753402\charrsid13527896 Sale of}{\i\f0\fs24\insrsid4201257\charrsid13527896 }{\i\f0\fs24\insrsid7753402\charrsid13527896 Land i}{ \i\f0\fs24\insrsid4201257\charrsid13527896 n}{\i\f0\fs24\insrsid7753402\charrsid13527896 Ne}{\i\f0\fs24\insrsid4201257\charrsid13527896 w}{\i\f0\fs24\insrsid7753402\charrsid13527896 S}{\i\f0\fs24\insrsid4201257\charrsid13527896 outh}{ \i\f0\fs24\insrsid7753402\charrsid13527896 Wales}{\f0\fs24\insrsid7753402\charrsid9128747 5th Edn p. 187) and is supported by the fact that the Stamp Duties Act places primary liability on the purchaser. }{\f0\fs24\insrsid7753402 \par }{\f0\fs24\insrsid4201257\charrsid9128747 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8724439 {\f0\fs24\insrsid7753402\charrsid9128747 We would mention that in the }{\f0\fs24\insrsid4201257\charrsid9128747 course}{ \f0\fs24\insrsid7753402\charrsid9128747 of his argument for the respondents Mr Sahu Khan referred to the case }{\f0\fs24\insrsid4201257\charrsid9128747 of }{\i\f0\fs24\insrsid4201257\charrsid4201257 Maynard}{\i\f0\fs24\insrsid7753402\charrsid4201257 }{ \i\f0\fs24\insrsid4201257\charrsid4201257 v}{\i\f0\fs24\insrsid7753402\charrsid4201257 . }{\i\f0\fs24\insrsid4201257\charrsid4201257 Consolidated}{\i\f0\fs24\insrsid7753402\charrsid4201257 Ken}{\i\f0\fs24\insrsid4201257\charrsid4201257 t}{ \i\f0\fs24\insrsid7753402\charrsid4201257 Collieries C}{\i\f0\fs24\insrsid4201257\charrsid4201257 orporation}{\i\f0\fs24\insrsid7753402\charrsid4201257 Ltd.}{\f0\fs24\insrsid7753402\charrsid9128747 [1903] 2 K.B. 121}{\f0\fs24\insrsid4201257 ,}{ \f0\fs24\insrsid7753402\charrsid9128747 the case of a company refusing registration of a share }{\f0\fs24\insrsid4201257\charrsid9128747 transfer on}{\f0\fs24\insrsid7753402\charrsid9128747 the ground that it was insufficiently stamped.}{ \f0\fs24\insrsid4201257 }{\f0\fs24\insrsid7753402\charrsid9128747 Though }{\f0\fs24\insrsid4201257\charrsid9128747 of interest}{\f0\fs24\insrsid7753402\charrsid9128747 in }{\f0\fs24\insrsid4201257\charrsid9128747 relation}{ \f0\fs24\insrsid7753402\charrsid9128747 to the effect }{\f0\fs24\insrsid4201257\charrsid9128747 of unstamped}{\f0\fs24\insrsid7753402\charrsid9128747 documents it does not have a }{\f0\fs24\insrsid4201257\charrsid9128747 bearing on}{ \f0\fs24\insrsid7753402\charrsid9128747 the meaning of the word registrable in a context such as the present. As we have indicated}{\f0\fs24\insrsid4201257 ,}{\f0\fs24\insrsid7753402\charrsid9128747 the transfer in the present case was not }{ \f0\fs24\insrsid4201257\charrsid9128747 capable}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid4201257\charrsid9128747 of registration}{\f0\fs24\insrsid7753402\charrsid9128747 without prior payment of stamp duty. It remains}{ \f0\fs24\insrsid13527896 ,}{\f0\fs24\insrsid7753402\charrsid9128747 }{\f0\fs24\insrsid13527896 h}{\f0\fs24\insrsid7753402\charrsid9128747 owever}{\f0\fs24\insrsid4201257 ,}{\f0\fs24\insrsid7753402\charrsid9128747 in our opinion}{ \f0\fs24\insrsid13527896 ,}{\f0\fs24\insrsid7753402\charrsid9128747 a }{\f0\fs24\insrsid8724439 registrable}{\f0\fs24\insrsid7753402\charrsid9128747 document in the only }{\f0\fs24\insrsid8724439\charrsid8724439 sense really germane to the essential transaction, to which the payment of sta}{\f0\fs24\insrsid13527896 mp}{\f0\fs24\insrsid8724439\charrsid8724439 duty is no more than incidental. A passage from Baalman's }{\i\f0\fs24\insrsid8724439\charrsid8724439 The To}{\i\f0\fs24\insrsid13527896 rr}{\i\f0\fs24\insrsid8724439\charrsid8724439 ens System in New South Wales }{\f0\fs24\insrsid8724439\charrsid8724439 (2nd End)}{\f0\fs24\insrsid13527896 ,}{\f0\fs24\insrsid8724439\charrsid8724439 in discussing section 43A }{\f0\fs24\insrsid4201257\charrsid8724439 of the}{\f0\fs24\insrsid8724439\charrsid8724439 Real Property Act}{\f0\fs24\insrsid10255226 ,}{\f0\fs24\insrsid8724439\charrsid8724439 1900 (N.S.}{\f0\fs24\insrsid4201257 W}{ \f0\fs24\insrsid8724439\charrsid8724439 )}{\f0\fs24\insrsid4201257 ,}{\f0\fs24\insrsid8724439\charrsid8724439 thou}{\f0\fs24\insrsid4201257 g}{\f0\fs24\insrsid8724439\charrsid8724439 h not directly in point}{\f0\fs24\insrsid4201257 ,}{ \f0\fs24\insrsid8724439\charrsid8724439 conv}{\f0\fs24\insrsid4201257 e}{\f0\fs24\insrsid8724439\charrsid8724439 ys fairly aptly the nature }{\f0\fs24\insrsid4201257\charrsid8724439 of the}{\f0\fs24\insrsid8724439\charrsid8724439 meaning w}{ \f0\fs24\insrsid4201257 e}{\f0\fs24\insrsid8724439\charrsid8724439 prefer. It reads: }{\f0\fs24\insrsid8724439 \par }{\f0\fs24\insrsid4201257\charrsid8724439 \par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15406501 {\f0\fs24\insrsid8724439\charrsid8724439 "Clearly a dealing is }{\f0\fs24\insrsid8724439 registrable}{\f0\fs24\insrsid8724439\charrsid8724439 within the meaning }{\f0\fs24\insrsid13527896\charrsid8724439 of section}{\f0\fs24\insrsid8724439\charrsid8724439 43A where the dealing is: }{\f0\fs24\insrsid8724439 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6032606 {\f0\fs24\insrsid4201257\charrsid8724439 \par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid3802797 {\i\f0\fs24\insrsid8724439\charrsid8724439 (a) }{\f0\fs24\insrsid8724439\charrsid8724439 wholly in order in a formal sense }{\f0\fs24\insrsid13527896 \par }{\i\f0\fs24\insrsid8724439\charrsid8724439 (a) }{\f0\fs24\insrsid8724439\charrsid8724439 received from, and properly executed }{\f0\fs24\insrsid13527896 by,}{\f0\fs24\insrsid8724439\charrsid8724439 the registered proprietor }{\f0\fs24\insrsid3802797 \par }{\i\f0\fs24\insrsid3802797 (c}{\i\f0\fs24\insrsid8724439\charrsid8724439 ) }{\f0\fs24\insrsid8724439\charrsid8724439 accompanied }{\f0\fs24\insrsid13527896 b}{\f0\fs24\insrsid8724439\charrsid8724439 y the}{\f0\fs24\insrsid13527896 duplicate instrument of title."}{\f0\fs24\insrsid8724439 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6032606 {\f0\fs24\insrsid4201257\charrsid8724439 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8724439 {\f0\fs24\insrsid8724439\charrsid8724439 For the reasons we have given, the appeal is allowed and the declaration sought in the Supreme Court is directed to be refused. The respondents will pay the costs of the appellant in the Supreme Court and of this appeal. }{\f0\fs24\insrsid8724439 \par }{\f0\fs24\insrsid4201257\charrsid8724439 \par }{\i\f0\fs24\insrsid8724439\charrsid8724439 Appeal }{\i\f0\fs24\insrsid8724439\charrsid15738103 allowed}{\i\f0\fs24\insrsid8724439\charrsid8724439 . }{\f0\fs24\insrsid8724439\charrsid8724439 \par }}