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\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5
\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang 
{\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14237992 \rtlch\fcs1 \af0\afs22\alang1025 
\ltrch\fcs0 \f37\fs22\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 [1983] 29 FLR 19}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16384344 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\scaps\f0\fs24\insrsid16384344\charrsid16384344 SUPREME COURT OF FIJI}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\scaps\f0\fs24\insrsid14237992 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 Civil Jurisdiction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14237992\charrsid16384344 CHOY JOE KONG}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14237992 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13794670\charrsid16384344 THE COMMISSIONER OF ESTATE AND GIFT DUTIES}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14237992 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344\charrsid16384344 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14237992 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344 Kermode, J.
\par 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16384344 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344 24 November 1983}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344\charrsid16384344 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Gift Duty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14237992\charrsid16384344  - }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 4 annual purported gifts of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 $4,000 each by way of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 
forgiveness}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 total $16,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid2883757\charrsid16384344 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 gifts confirmed in one deed}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Commissioner bound to treat gifts as one of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4218414\charrsid16384344  $1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13794670\charrsid16384344 6,000. Date of gift is date perfected. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 F. G. Keil}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  for Appellant 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 M. J. Scott}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  for Respondent 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8349366 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Appeal by way }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992\charrsid16384344 of case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 stated against Gift Duty levied on appellant pursuant to the Estate and Gift Duties Act (Cap. 203) in respect of four purported gifts each of $4,000 by way of "forgiveness }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
of part}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of debt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
" owing to him by his two sons. $4,000 was the maximum amount that could be given away without attracting Gift Duty. The gifts were alleged to have been made on 6, 7,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344  1}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 1 and 18 July in years 1977 to 1980 both years inclusive. In respect of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 first}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  gift the app
ellant completed a gift duty statement in the form referred to s.46 of the Act. The Commissioner of Estate and Gift Duties enquired how the debt was forgiven, and asking if there was a document that it be forwarded for inspection. Appellant}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 s accountants replied that there was no document; the debt had been forgiven by journal entry in appellant}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
s books. On receiving the second statement in July 1978 the Commissioner wrote pointing out that forgiveness by journal entry such gift, whereby no property had been transferred to the donee did not amount to a disposition of property. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The Court held that a debt can only be released either for consideration or by deed. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 With the 1979 and 1980 Gift Duty Statements the appellant furnished a written }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6037406\charrsid16384344 u}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 nwitnessed statement but after further correspondence, finally a formal deed of Gift relea}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 s}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 e was on 20 March 1981 executed by appellant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 confirming}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  the four gifts and formally releasing the four amounts of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 $4,000, totalling $16,000. The Commissioner treated the deed a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  creating one gift of $16,000. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
The Court found that the deed perfected 4 separate gifts totalling $16,000. The four gifts would be treated as one gift for the assessment of gift duty. The questions submitted for the court were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2883757\charrsid16384344 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8546576 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 "(}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14237992\charrsid16384344 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 ) Whether the respondent has correctly assessed the appellant the sum shown in Exhibit 14. 
\par (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344 ii}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 ) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348016\charrsid16384344 Whether the}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344  respondent was correct in regarding himself as bound to consider }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348016\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 gifts' prior to 20 March 1981 as imperfect." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14237992 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344 
\par Held: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 The deed was in proper form and effective to complete or perfect the four annual gifts. The date of the gifts is the date the gifts were perfected. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
\par The answers to the questions were}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8546576 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13794670\charrsid16384344 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 ) Yes 
\par (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 ii}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 ) Yes 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
\par Cases Referred to: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Gould v Commissioner of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13794670\charrsid16384344 Stamp Duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348016\charrsid16384344 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 1934}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7348016\charrsid16384344 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  AC 69. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Strong v Bird}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  (1874) 18 Eq 315. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Foakes v Beer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  (1884) 9 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7348016\charrsid16384344 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  605. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 KERMODE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8812834\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 Mr Justice D 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14237992 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid13794670\charrsid16384344 Judgment
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 This appeal by way of case stated was heard at the same time as Civil Appeal No. 8 of 1983 (Reported p. 23 post) because one issue was common to both. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Both cases involved alleged gifts which the Commissioner contends were not perfected at the time the respective appellants alleg}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992\charrsid16384344 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  the gifts were made. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Judgment in the other appeal was delivered before this judgment and in it the relevant authorities were
 discussed. There was judgment in that appeal for the appellant as a result }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 negative answers to the two questions posed for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 opinion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  of this Court. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The appellant in the instant case purported to make four gifts by way of "forgiveness of part }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of
 debt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 " owing to him by his two sons. Each purported gift was for $4,000 the maximum amount that can be given away in any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14247810\charrsid16384344  o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 ne year without attracting gift duty. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The gifts were alleged to have been made on the 6th, 7th, 11th and 18th days of July in the years 1977 to 1980 both years inclusive. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 In respect of each annual }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 gift}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 the appellant completed and filed a Gift Duty Statement in the form referred to in section 46 of the Estate and Gift Duties Act. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 On receipt of the first statement the Commissioner wrote to the appellant enquiring as to how the debt was forgiven and asking }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992\charrsid16384344 if there}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  was a document that it be forwarded for inspection. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14247810\charrsid16384344 appellant's}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 accountants, Messrs. Wilberfoss and Aidney replied that apart from the Gift Dut}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 Statement that there was no document but that the debt was forgiven by way }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 journal entry in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 s books. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 When the Commissioner received the second statement in July 1978 he later wrote to the appellant pointing out that forgiveness }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992\charrsid16384344 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  debt by way of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 jou}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 rn}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
al entry is an incomplete and invalid gift. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 Commissioner apparently}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  had in mind the case }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344 Gould}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344  v. Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14237992\charrsid16384344  of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 
 Stamp Duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16384344  (1934) A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 69 a New Zealand case which went to the Privy Council. It was held in that case that mere entry in the books }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 ccount }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 whereby}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  no property }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 ha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 been transferred to the donee did not amount to a disposition of property. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 Commissioner also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  pointed out}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3112931\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 completion }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  Gift Duty Statement in itself wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 not sufficient and that it must be accompanied by a deed or some other instrument. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Adams in "Law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 of}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Estate and Gift Duties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 " in New}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 Zealand 3rd Ed. (1956) at page 278 states: 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8349366 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8546576 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 "The filing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14237992\charrsid16384344 of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  gift statement does not in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 any way}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  create estoppel.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344  I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
t is still open }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11760699\charrsid16384344 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 the intended donor or to the Crown to aver that the intended gift has not been constituted." 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 A debt can only be released either for consideration or by a deed. (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Foakes v. Beer}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  (1884) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 9 App. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11760699\charrsid16384344 c}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 as.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 . 605). 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 With the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
1979 and 1980 Gift Statements, the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
s accountants attached with each statement a signed but unwitnesse}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 d s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
tatement by the appellant in the following form: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8546576 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
"I, Choy Joe Kong hereby gift the sum of $4,000 in partial settlement of a mortgage given to Chris and Francis Choy by me". 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 He dated and signed each statement. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The Commissioner was still not satisfied and he pointed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 out that}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  the documents were not deeds. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 There then ensued correspondence between the appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 s solicitors and the Commissioner. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Finally a formal deed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 of Gift}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  Release and Confirmation dated the 20th March, 1981, was executed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 y the appellant in which he confirmed the four annual gifts }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  way }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 of partial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  forgiveness }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid14237992\charrsid16384344 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 debt}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  due under mortgage No. 14311 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
y the donees and formally releasing the four amounts of $4,000 each totalling $16,000. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The Commissioner treated the de}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 ed as creating one gift of $1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
000 made on the 20th March, 1981, and assessed the appellant for gift duty accordingly. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 I do not consider the Commissioner was strictl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  correct in his view that the appellant made one gift of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 $16}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 000 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11816675\charrsid16384344 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 ut that is immaterial. The deed perfected four separate gift of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3112931\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 $4,000 which when aggregated totalled $16}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 000. The four gifts would }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11760699\charrsid16384344 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344 e treated as one gift for assessment of gift duty. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Sir George Jessel M. R. in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Strong v. Bird}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  (1874) 18 Eq. 315 said: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1911370 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 "First of all}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3112931\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  it is said}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  and said quite accurately}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  that the mere saying}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 by}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 creditor to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  a }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 debtor, I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  forgive you the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 debt,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  will not operate as a release at law. It is w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 hat the law calls }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 nudum pactum}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 ",}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  a promise made without an actual consideration passing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13794670\charrsid16384344  and which consequently cannot }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11816675\charrsid16384344 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
e supported as a contract. It is not a release}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 , because}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  it is not un}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 der seal. Therefore the mere circumsta}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 nces }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
of saying,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 'I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 will forgive you}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2308174\charrsid16384344 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 will not do..... The gift is not perfect until what has }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
een generally called a change of the property at law has taken place.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3112931 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 Unlike the documents in the Civil Appeal No}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2308174\charrsid16384344 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  8 of 1983 which did not complete }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3112931\charrsid16384344 or perfect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  the proposed gifts, the deed in the instant case is in proper form and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3112931\charrsid16384344 effective}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  to complete or perfect the four annual gifts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2308174\charrsid16384344 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The date of the gifts is the date the gifts were perfected in this case the 20th March 1981. 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The questions for this Court are: 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1911370 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 (i) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2308174\charrsid16384344 W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 hether the respondent has correctly assessed the appellant the sum shown in Exhibit 14. 
\par (ii) Whether the respondent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2308174\charrsid16384344 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 as correct in regarding }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3112931\charrsid16384344 himself as}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344  bound to consider }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 gifts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2883757\charrsid16384344 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
 prior to 20th March 1981 as imperfect 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3112931\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 The answers to these questions are: 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1911370 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 (i) Yes. 
\par (ii) Yes. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2883757 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13794670\charrsid16384344 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13794670\charrsid16384344 Appeal dismissed. 
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