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{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
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{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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COURT OF APPEAL OF FIJI}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 THE COMMISSIONER OF INLAND REVENUE}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid4941683 v}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid4941683 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 FREDERICK ANTHONY WELLER}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 [COURT OF APPEAL - Gould, V.P. Spring, J.A., Speight, J.A.]}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
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Date of Hearing: 22 November 1982\line Delivery of Judgment: 26 November 1982}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
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Income Tax - "engages in" implies more than single transaction - sale of residence by one normally residing outside Fiji is not necessarily engaging in the sale of land by reason of a single transaction.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
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M.J. Scott for Appellant\line R. W. Mitchell for Defendant}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
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Appeal against a decision of the Supreme Court whereby on 4 November, 1981 it dismissed an appeal by the Appellant against a decision of the Court of Review which had allowed an objection 
to an assessment for income tax in respect of a capital gain made by the respondent on the sale of his house.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 The facts accepted by the Supreme Court did not differ from those recorded by the Court of Review. These included that the respondent lately retir
ed from a government post in Hong Kong had purchased land at Pacific Harbour on which he erected a villa. The intention of the respondent and his wife was to retire to Fiji and live in the villa. Occupation was delayed because the building took longer tha
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Eventually they moved in. This might have been about January, 1980. However they found living in this villa not to their liking. Mrs Weller was lonely, found it difficult to find people to make friends; the climate was more humid than anticipate
d. The applicant decided to rent out the villa and to leave Fiji. He left Fiji in April 1980. He was offered a sum of $135,000 to sell the property. He accepted this, from which sum the capital gain merged and was assessed to tax.}{\rtlch\fcs1 \af0\afs27 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Section 11 of the Income Tax Act 1914 is a wide definition of total income It begins ...}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
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'For the purpose of this Act total income means the aggregate of all sources of income including the annual net profit or gain or gratuity ...'}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 

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Then there is a proviso reading}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
'Provided that, without in any way affecting the generality of this section, total income for the purpose of this Act shall include-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
and there are twenty two matters which the section includes of which\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 (e)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~reads:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
in the case of a person, residing or having his head office
 or principal place of business outside Fiji, but carrying on business in Fiji, either directly or through or in the name of another person, the net profit or gain arising from the business of such person in Fiji:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Provided that any person normally residing
 outside Fiji who engages in the sale or other disposition either directly or by the sale of options to purchase or by any other means whatsoever of any land in Fiji or any estate or interest in any such land shall be deemed to be carrying on business in 
F
iji, and any profit or gain derived from the carrying on or carrying out of any undertaking or scheme connected with the disposition either directly or indirectly of any land in Fiji or any estate or interest in any such land, including schemes involving 
the interposition of a company, entered into or devised for the purpose of making a profit shall be deemed to be total income for the purpose of this Act.'}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
The Court of Review and the Supreme Court considered the phrase "normally residing outside Fiji" [s.1}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 (e)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
]. It was not challenged that the villa was originally purchased as a residence and not for the purpose of sale. The appellant relied on the initial paragraph of s.11 together with the provision in s.1}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 (e)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~i.e. a non resident who does not carry a busines
s in Fiji can be deemed so to be if he engages in the sale of land in Fiji.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Held:}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~The respondent was a person-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
"....... normally residing outside Fiji ..."}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
The respondent was not by reason of a single transaction a person who ..... "engages ...." in the sale of any land.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
The ordinary meaning of "engages in" connotes occupation in some activity for a period of time ...." more than a brief moment of decision making in one's affairs."}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 So far as there may have been a finding of fact on this subj
ect adverse to the respondent the Appeal Court could intervene if such a view could not reasonably be entertained ... (or) "if it is a misconception of law".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Appeal dismissed.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Cases referred to:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Watts v. Smith}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12717630 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=1890%20LT%20453" \\
o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 1890 L.T. 453.}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5397262\sftnbj {\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Bantine v. Hume}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(1943) L.R. 123.}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Commonwealth Taxation of Review Case}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~
77 25 CTBR (NSW) 585.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 R. v. Savvas}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(1955) 1 S.A.L.R. 452.}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Edwards v. Bairstow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(1956) A.C. 14.}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
SPEIGHT.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~Judge of Appeal}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\qc \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\caps\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 JUDGMENT}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Respondent was assessed by the appellant Commissioner as being liable to pay income tax in respect of a capital gain which he made on the sale of a house in Fiji in 1980, on the basis that it formed par
t of his total income-Section 11 Income Tax Act (Cap. 201). Respondent objected to the assessment: his objection was disallowed by the Commissioner: he appealed pursuant to Section 62(6) to the Court of Review - currently Mr K. A. Stuart.}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Mr Stuart upheld 
the appeal. The Commissioner appealed to the Supreme Court pursuant to Section 69 and on 4th November 1981 Mr Justice Kermode dismissed the Commissioner's appeal. From that decision the Commissioner now further appeals to this Court under Section 12(1)(c)
 of the\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12717630 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/coaa157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf2\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Court of Appeal Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5397262\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(Cap. 12) i.e. on grounds of appeal on question of law. Mention will be made of these later.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 In the Supreme Court no further evidence was produced by either party, 
and the learned Judge did not differ from any of the narrative which had been recorded by the Court of Review, so a recital taken from that judgment of the brief history and certain findings of fact will suffice:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
"Frederick Anthony Weller first came to Fi
ji in 1973. He came because he had bought some land at Pacific Harbour, Deuba and instructed the developers to build a villa upon it. He expected that villa would be ready for occupation, and since he had retired from service with the Hong Kong Government
 
he and his wife to occupy their villa. They had secured permits to enter and reside in Fiji. The villa was not ready and the developers put Mr and Mrs Weller up at the Beachcomber Hotel. After a month the villa seemed unlikely to be ready for occupation i
n
 the foreseeable future, so the Wellers returned to Hong Kong where Mr Weller took up a new contract with the Hong Kong Government. By the end of 1979 his contract had expired and he essayed to come to Fiji to occupy his villa. He tried to re-activate his
 permit to reside in Fiji but found that could not be done, so he and his wife secured new permits. They arrived in Fiji on 31}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\super\langnp2057\insrsid3014965\charrsid3014965 st}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
January 1980. By 15th February Mrs Weller had made up her mind not to stay in Fiji. They sold their villa for $135,000 and left 
Fiji in April 1980. Mr Weller made a return of income for the period from 1st January to 31st March 1980 disclosing income of $372,56. He disclosed also that he had made a profit of $48,811 on the sale of his land at Pacific Harbour but contended that thi
s
 was a capital appreciation. The Commissioner demurred and assessed him for tax on his profit claiming payment of $18,181.60. Mr Weller appealed and I shall hereinafter refer to him as the appellant. Mr Scott told the Court that the claim arose under sect
ion 11(e) of the Income Tax Act 1974.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Mr and Mrs Weller both gave evidence for the appellant as well as Mr D.H.P. Ragg of Fiji Property Centre who acted as Mr Weller's agent. From the whole of the evidence I am fully satisfied that Mr and Mrs Weller came to
 Fiji in January 1980 intending to settle, but they found living in their own villa at Pacific Harbour quite different from living at the Beachcomber Hotel, and Mrs Weller made up her mind and that of her husband not to stay in Fiji. The appellant stated 
that after he decided to leave Fiji he wanted to rent out the villa, but Mr Ragg asked him if he wanted to sell and he sold at a price of $135,000.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 I reject the Commissioner's submission that the appellant came to Fiji with the object of selling his propert
y at Pacific Harbour. Mr Scott pointed to their short stay as evidence in support of his submission, but my view is that they intended to settle here. Matters turned out unsatisfactorily-the climate was more humid than they expected. Mrs Weller was lonely
 
and found it difficult to find anyone with whom to make friends as the population of Pacific Harbour always seemed to be on the move, she found the midges voracious and when Mr Ragg brought them a satisfactory buyer they jumped at the opportunity of selli
n
g. It is true that Mr Ragg and the appellant had discussed the sale of the villa by letter before the latter decided to live in Fiji and that the appellant had rejected offers of $100,000 and $120,000 in 1977 and 1979. The appellant had not made up his mi
nd in 1977 whether he would retire to Fiji, but by 1979 it would appear that he had decided to come to Fiji to settle. At any rate the last mentioned offer does not seem to have attracted him.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Section 11 of the Income Tax Act 1974 is a very wide definition of total income and it starts off:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
'For the purpose of this Act total income means the aggregate of all sources of income including the annual net profit or gain or gratuity....'}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 

\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Then there is a proviso reading:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
'Provided that, without in any way affecting the generality of this section, total income for the purpose of this Act shall include-'}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
and there are twenty two matters which the section includes of which\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 (e)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~reads:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
'.... in
 the case of a person, residing or having his head office or principal place of business outside Fiji. but carrying on business in Fiji, either directly or through or in the name of any other person, the net profit or gain arising from the business of suc
h person in Fiji.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Provided that any person normally residing outside Fiji who engages in the sale or other disposition either directly or by the sale of options to purchase or by any other means whatsoever of any land in Fiji or any estate or interest in an
y such land shall be deemed to be carrying on business in Fiji, and any profit or gain derived from the carrying on or carrying out of any undertaking or scheme connected with the disposition either directly or indirectly of any land in Fiji or any estate
 or interest in any such land, including schemes involving the interposition of a company, entered into or devised for the purpose of making a profit shall be deemed to be total income for the purpose of this Act.'}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~
The first matter for consideration is whe
ther the appellant can properly be said to be normally resident outside Fiji. It is my view that when the Wellers came to Fiji intending to stay permanently they, established a domicile of choice in Fiji. But that is not the whole story, for when the appe
llant sold his property he abandoned his domicile of choice, and since he was born in Hong Kong. He doubtless reverted to his Hong Kong domicile unless he had established a new domicile of choice.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Mr Stuart then discussed two cases concerning "residing" and "resident"-\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Levene v. IRC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(1928) A.C. 217 and\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 IRC v. Lysaght}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(1918) A.C. 234 and concluded:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
"Here the appellant was not a Fiji citizen, nor had he up to the time he arrived in 1980, ever had his home here. For a short period in 1973 he intended to become
 a resident in Fiji but the intention never came to fruition. Hence he would appear to come within the scope of Section 11(e) of the Act as normally residing outside Fiji."}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Neither counsel has since challenged that finding, nor the findings that the house 
was originally bought as a residence and not for the purpose of sale, nor that the change of mind occurred after the Wellers took up residence in 1980 and found conditions at Pacific Harbour not to their liking, because of the climate, and other factors. 
T
he argument on behalf of the Commissioner, both in the Court of Review and on appeal to the Supreme Court has been that the gain on sale is included in total income by virtue of the initial paragraph in Section 11 (referred to by Mr Stuart in the passage 
above) taken together with the provision in sub para. 11(e) whereby a non resident who does not carry on business in Fiji can be deemed to do so if he engages in the sale of land in Fiji.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 The Court of Review rejected this submission. At page 6 of the decisi
on (p.108 of the Case) it was held that there was no trace of any undertaking or scheme in the way provided in the later part of the proviso. No submission is made to the contrary by the Commissioner. But liability was and is claimed to arise from the "ca
r
rying on business" provision. In considering whether a person who had sold land was one who "engages in the sale of land" the Court of Review said that it would only construe subsection (e) as enlarged by the proviso if the non resident engaged in an unde
rtaking or scheme for profit. This interpretation of engaging in a scheme as an ingredient of the proviso is challenged by Mr Scott.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 The Court of Review acknowledged that the argument advanced on behalf of the Commissioner was that the proviso was in two in
dependent limbs and the carrying on of an undertaking or scheme is only mentioned in the second. Mr Stuart then went on to say:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
'Even if it were, the words 'engages in' suggest something more than a single sale is required to bring a person within the taxing net ....it seems to me that there has to be something more than a single sale.'}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
We shall return to and discuss this viewpoint later, but it is necessary to continue with the course that the appeal followed thereafter. Based primarily on this constructi
on of the words "engages in" and with some assistance from the historical background of Section 11(a) and 11(e) the Court of Review upheld the taxpayer's objection.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 On appeal in the Supreme Court Kermode J. dismissed the Commissioner's appeal, but his reas
oning followed a different path from the earlier decision. At page 7 of his judgment (page 13 of the case) he appears (and perhaps for arguments sake) to have accepted Mr Scott's submission that the taxpayer was "deemed" to be carrying on business in Fiji
 
because of the sale of the villa. We have some reservations as to whether the learned Judge was accepting this as unequivocally as the passage quoted would at first sight suggest, for earlier on the same page Kermode J. had expressed the matter somewhat a
mbivalently.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 However he did assume that the "deeming" provision applied, but went on to hold against the Commissioner by applying an exception found in Section 11(a).}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Section 11(a) deals with persons (whether resident or not) who derive profit or gain from 
the sale of property if (a) the taxpayer's business is dealing in property, or (b) the property was acquired for sale, or (c) was part of an undertaking or scheme but an exception to 11(a) excludes purchase and sale which comprise a single transaction.}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 For
 the reasons advanced by Mr Scott we are of the view that the exception only relates to persons who fall within the ambit of Section 11(a) and does not apply to a person who is "deemed" to carry on business in the context of Section 11(e). But that is by 
no means the end of the matter for the heart of this case is the meaning of the phrase "engages in".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Although Mr Scott has persuaded us that Kermode J's use of the exception to clause 11(a) was erroneous, that does not mean that we accept the interpretation
 given to the crucial phrase by the learned Judge, to which reference has already been made.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
If the conclusion that respondent engaged in sale of land because of the single if fact. nevertheless this Court can interfere the transaction under discussion is a finding of fact if it is a view which could not reasonably be entertained - (}{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Edwards v. Bairstow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~
(1956) A.C. 14) and a fortiori of course if it is a misconception of law.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Mr Scott in his initial argument before us submitted that as no cross notice had be
en given, it must be taken that Kermode J's finding as to the meaning of the phrase was not challenged by the respondent. We think it fair to say that the members of the Court were not entirely happy with that position, and it became apparent from Mr Mitc
hell's submissions that he was not conceding that Kermode J. had unequivocally made such a finding. He made submissions to the contrary based on an examination of the page in the judgment already mentioned.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 The position needed clarifying. Rule 19 of the Court of Appeal Rules - Cap. 12 Subsidiary Legislation - reads as follows:-}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
"19.(1) A respondent who. not having appealed from the decision of the Court below. desires to contend on the appeal that the decision of that Court shall be varied. either in any. 
event or in the event of the appeal being allowed in whole or in part. shall give notice to that effect. specifying the grounds of that contention and the precise form of the order which he proposes to ask the Court of Appeal to make. or to make in that e
vent. as the case may be.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
(2) A respondent who desires to contend on the appeal that the decisions of the Court below should be affirmed on grounds other than those relied upon by that Court shall give notice to that effect specifying the grounds of that contention.}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
(3) Except with the leave of the Court of Appeal. a respondent shall not be entitled on the hearing of the appeal to contend that the decision of the Court below should be varied upon grounds not specified in a notice given under this rule to app
ly for any relief not so specified or to support the decision of the Court below upon any grounds not relied upon by that Court or specified in such a notice.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 (4) .........................}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
(5) ..."}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Accordingly we indicated that we would allow Mr Mitchell t
o support the decision of the Supreme Court on grounds different from those in the judgment - viz. on the reasoning which found favour in the Court of Review. Mr Scott was then given the opportunity, which he took, of re-enunciating the argument which he 
had apparently earlier advanced in the Supreme Court.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
The foregoing-has been a lengthy digression on the course the case has taken so far, and we now return. as promised to the question of whether the "deeming" provision in clause 11(e) on the facts of this
 case brings the respondent within the concept of carrying on business in Fiji.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 It is a simple question to which the answer in our view is equally simple. It does not.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 In the course of his submission Mr Scott quite frankly acknowledged that the Commissione
r's case was that "a non-resident who sells a plot of land, thereby and without more, is deemed to be carrying on business in Fiji because he thereby engages in the sale of land" - and to repeat, for the sake of absolute clarity - he agreed that his conte
ntion was put forward even though the original purchase had been for the purpose of residence, and the subsequent sale had been occasioned by a bona fide change of mind.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Having, we hope, clarified the crucial question, we turn our attention to the meaning of the governing phrase in the proviso to Section 11(e).}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 The Shorter Oxford Dictionary says that to engage (in) is "to occupy": "to mix up in".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Webster's Third International Dictionary (1971) dealing with the verb, lists "to involve or entangle in some affa
ir or enterprise": "to begin and carry on an enterprise": "to employ or involve oneself".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
The ordinary understanding which we take is that the word engage connotes occupation in some activity for a period of time-not whole time occupation, but certainly more than a brief moment of decision making in one's affairs.}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
With his usual industry Mr Scott provided us with some case references - none particularly decisive, but certainly none which supported his contention that a person who indulged in one effective a
ction was a person who engaged in an activity. Indeed, if anything, we think the inferences are the other way.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Watts v. Smith}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~}{\field\fldedit{\*\fldinst {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12717630 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281890%29%2062%20LT%20453" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf2\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 (1890) 62 L.T 453}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5397262\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~dealt with a restraint of trade clause - "not to engage in a similar business".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Kekewich J. said:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
"It is obviously a word of flexible meaning. Servants are engaged when a bargain is made between themselves and their employers and they are engaged for a part
icular purpose. Solicitors certainly, and I also think counsel, may be said to be engaged in a case: and ..... all persons in all classes are frequently engaged without meaning more than they are much occupied."}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Bantine v. Hume}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(1943) V.L.R. 123 is authori
ty we believe for saying that a man is not engaged in if he occasionally performs some function - intermittent employment does not make a person "engaged".}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 In\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Commonwealth Taxation Board of Review Case}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~77 25 CTBR (NS) 585:-}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
" 'engaged' has a considerable n
umber of various meanings but the most appropriate to the situation (wholly engaged as a housekeeper) is from the Shorter Oxford Dictionary and seems to be 'occupied' or 'employed' - but it has a wider meaning than employed."}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
Similarly in\~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 R. v. Savvas}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 \~(195
5) 1 S.A.L.R. 452: "engage in a trade" was wider than being fully occupied and could relate to part time participation.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 These are peripheral decisions, but they emphasise the dictionary concepts a person does not engage in an activity unless he devotes a 
period of his time to it - not full time, but more than a brief encounter.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
As has been so often said word must be construed in the context in which it is used. To engage in the selling of land means more than to decide to sell and thereafter complete the t
ransaction in a straight forward way. It could mean devoting some substantial time to achieving and perfecting a sale. Even without the association of the words with following provisions contained in the proviso to Section 11(e) which the Court of Review 
took into account we are of the view that what the respondent did here did not amount to engaging himself in the sale of land.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 He had previously been given some idea of the value of his property. He had declined offers. He came to Fiji to live on the proper
ty. Persuasive forces determined otherwise and he decided he must sell and doubtless issued the appropriate instructions to his agent to take the necessary steps to conclude a sale. One can only speculate how little time may have been involved in putting 
t
he decision into action, but it could easily have been of the briefest duration. Such documents as are on file indicate a prompt transaction. In these circumstances it would be contrary to the meaning we have discussed to say he engaged himself in the sal
e of land.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 
We do not wish however to be taken as saving that the phrase necessarily involves a plurality of dealings. One transaction may be quite complicated. It may require the vendor to devote himself and his energies to the transaction for such period o
f time as to lead one to say that he was so much occupied as to be engaged.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 But there is no justification for so holding in the present circumstances. The appeal is dismissed with costs to the respondent.}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 (GOULD, V.P. and SPRING, LA. concurred.)}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 Appeal dismissed.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\qc \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3014965 \cbpat8 {\rtlch\fcs1 \ai\af0\afs27 \ltrch\fcs0 
\i\fs27\cf1\lang2057\langfe1033\langnp2057\insrsid3014965\charrsid3014965 -------------------------------------------------------------------------------}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\lang1033\langfe1033\langnp1033\insrsid3014965\charrsid3014965 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1972231 
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