{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
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{\f337\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f339\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f340\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f341\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\f342\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\f343\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\f344\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f676\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f677\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}
{\f679\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f680\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f683\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f684\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
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\qr \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16588058 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16588058\charrsid10163366 [1990] 36 FL}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16588058\charrsid10163366  148}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14037024\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16588058 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid16588058\charrsid10163366 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid10163366 HIGH COURT OF FIJI
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\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10163366\charrsid10163366 Appellate Jurisdiction
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid10163366 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 BURNS PHIL}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid16588058\charrsid10163366 I}{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 P TRUSTEE COMPANY LIMITED}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14037024 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14037024\charrsid10163366 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10163366\charrsid10163366 v}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14037024 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14037024\charrsid10163366 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 THE COMMISSIONER OF ESTATE & GIFT DUTIES

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Estate}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid13514531\charrsid10163366  }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 -}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  estate and gift duty}{\rtlch\fcs1 
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\i\fs24\lang2057\langfe5129\langnp2057\insrsid4397897\charrsid10163366  valuation o}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 f real estate}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid13514531\charrsid10163366  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 -}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  now effected}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid13514531\charrsid10163366  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 -}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  Estate and Gift Duties Act (Cap 203) Section 62.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4397897\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
Executor and Trustee of a deceased estate and the Commissioner of Estate and Gift duties were unable to agree valuation of the estate for duty purposes. On appeal against an official }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 valuation,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  the Hig
h Court explained the way in which such valuations should be carried out, ruled that the proper approach in the circumstances was on a lot by lot basis and fixed the value of the subject property.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Cases cited:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14037024\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid7633381\charrsid10163366 Abrahams v.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  F}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3086977\charrsid10163366 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 C}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3086977\charrsid10163366 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 T}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3086977\charrsid10163366 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  [1944] 70 CLR 23}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Duke of}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366  }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3086977\charrsid10163366 Buc}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 cleue}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3086977\charrsid10163366 c}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 h v}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid7633381\charrsid10163366 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  Inland Revenue Commission}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  [1967] AC 506}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid7633381\charrsid10163366 Ganadabhai Kalyan Hari &}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  Anr v}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid7633381\charrsid10163366 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  Gould & Anr}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 . 10 FLR 105}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 McCathie v}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid7633381\charrsid10163366 .}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  F}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3086977\charrsid10163366 C}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3086977\charrsid10163366  [1944] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 69 CLR 1
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Ratanji Motiram Narsey & Ors v}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid7633381\charrsid10163366 .}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  Gould}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  19 FLR 91}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Spencer v}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid7633381\charrsid10163366 .}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  The Commonwealth of}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366  }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Australia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  (1907) 5 CLR 419
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 P. Knight}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  for the Plaintiff}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 B. Hayhow }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 for the Defendant.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Appeal against official valuation for estate duty.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Palmer J:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 This is an appeal against the Defendant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s valuation for t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 
he purposes of Estate Duty. The}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14037024\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
Plaintiff is the Executor and Trustee of the Estate of the late Thomas Fowler Pickering. The property in question of which the testator was the registered proprietor at the time of his death consists of nine blocks of land of approximately 5 acres each si
t
uated on the island of Taveuni. They are described as Lots 7 to 15 inclusive on deposited Plan No. 3532 and contained in Certificates of Title No. 14626 to 14634. The Plaintiff had instructed Messrs Harrison and Grierson Consultants Limited to do a Valuat
i
on for the purposes of Estate Duty of the property in question. That Valuation was made by Mr J.C. Kershaw who arrived at a value of $43,000. The Defendant took the view that that Valuation was too low and wrote a letter suggesting instead values totallin
g $164,000. At a subsequent meeting between the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 parties,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  the Defendant agreed to reduce the Valuation to $119,000 subject to a further Valuation being carried out by the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366  Government Valuer. That Valuation was subsequently carried out and arrived at a figure 
of $106,100. This was carried out by a Mr Kumar. It is convenient to mention at this stage that subsequently a further Valuation was carried out by Harrison and Grierson, this time by Mr Dakuidreketi, who gave evidence, and who arrived at a figure of $85,
000.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The Estate and Gift Duties Act (Cap. 203) provides in section 62 as far as relevant, as follows:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 (1) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
For the purpose of assessing estate duty if the Commissioner is not satisfied as to the value as stated by the administrator... he may determine it 
either by agreement between himself and the administrator or, in the event of a failure to agree, by a valuation made by an official valuer appointed under the Stamp Duties Act.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 (3) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Any administrator .... or the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15022979\charrsid10163366 Commissioner .. .. may within on}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 e month from the date upon which a valuation by an official valuer is communicated to him, appeal by way of Originating Summons against such valuation to the Supr}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 eme Court.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The Plaintiff duly appealed in pursuance of that section by way of Originating Summons. The 
point was taken by the Defendant in his submissions, although not pressed, that the Summons does not show sufficient or adequate grounds for an appeal. It seems to me clear that nothing in the nature of a prima facie case needs to be put in the Summons wh
i
ch serves as a Notice of Appeal and that the parties mentioned in the section have a right to simply lodge the appeal, the result of which is that the Court is left to fix the appropriate value for Estate Duty purposes. I hold therefore that the appeal is
 
procedurally in order. Another procedural point is that it was agreed by both parties that no Official Valuer under the Stamp Duties Act has ever been appointed. No point is taken by the parties as to this and it was agreed that the Principal Valuer of th
e Lands Department would be accepted as answering the purpose.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
The issue before me is a twofold one, namely which of the three valuations if any to adopt, and what method of valuation is appropriate to the particular circumstances of this property. As to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 latter,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
 the contest is between the block valuation method contended for by the Plaintiff and the individual lot valuation method contended for by the Defendant. That issue arises because the property was subdivided in the testator}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s lifetime but it is s
aid that none of the lots has as yet been sold. The Plaintiff points out that the entire property comprising those 9 lots passes to the Executors under the Will. The parties are agreed that the appropriate date for the valuation is the date of the death o
f the testator, which was the 28th June 1984. All valuations are of the unimproved capital value. It is convenient for ease of reference to set out the details of the various valuations side by side.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260
\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \cell January 86
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Suggested}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16284145\charrsid10163366  Valuation"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \cell July 86
\par Narayan\cell Novem}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4397897\charrsid10163366 b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 er 86
\par Kumar\cell May 88
\par Dakuidreketi\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\trowd \irow0\irowband0\ltrrow\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc
\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone 
\clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil 
\cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \cell \cell \cell \cell \cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow1\irowband1\ltrrow\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \cell $\cell $\cell $\cell }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow2\irowband2\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Lot 7\cell }\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 20,000\cell 15,000\cell 12,400\cell 10,000\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow3\irowband3\ltrrow\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 8\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 18,500\cell 13,500\cell 11,500\cell 10,000\cell }\pard \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow4\irowband4\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 9\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 18,500\cell 13,500\cell 11,700\cell 10,000\cell }\pard \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow5\irowband5\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 10\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 18,500\cell 13,500\cell 11,100\cell 9,500\cell }\pard \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow6\irowband6\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 11\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 18,500\cell 13,500\cell 11,200\cell 9,500\cell }\pard \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow7\irowband7\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 12\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 17,500\cell 12,500\cell 11,200\cell 9,000\cell }\pard \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow8\irowband8\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 13\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 17,500\cell 12,500\cell 11,200\cell 9,000\cell }\pard \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow9\irowband9\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 14\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 17,500\cell 12,500\cell 15,000\cell 9,000\cell }\pard \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow10\irowband10\ltrrow
\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 15\cell }\pard \ltrpar
\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 17,500\cell 12,500\cell 10,800\cell 9.000\cell 
}\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\trowd \irow11\irowband11\ltrrow\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row \ltrrow}\pard \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 TOTAL:\cell }\pard \ltrpar\qc \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid16284145 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 164,000\cell 119}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 000\cell 106,100\cell 85,000\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 \trowd \irow12\irowband12\lastrow \ltrrow\ts11\trleft284\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind284\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb
\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth976\clshdrawnil \cellx1260\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth2568\clshdrawnil \cellx3828\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1575\clshdrawnil \cellx5403\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1445\clshdrawnil \cellx6848
\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1657\clshdrawnil \cellx8505\row }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 However}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  I note that the Defendant is not se}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4397897\charrsid10163366 eking to maintain his original }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 suggested value}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  of $164,000. Mr. Kershaw}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
s valuation did not give any breakdown of individual Lots. The valuation of the suggested $164,000 is the result, according to the evidence, of what is known as an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 office}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
 valuation arrived at by reference to comparable transactions but without any inspec
tion of the site. The $119,000 value subsequently put forward by the Commissioner is the result of the valuation by Mr. Narayan of the Lands Department. There is no evidence as to how that figure was arrived at. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 However,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  that was put forward as being subje
ct to a further valuation, which resulted in the $106,100 valuation.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The $164,000 and $119,000 valuations are no longer being supported by the Defendant. With regard to Mr. Kershaw}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s valuation if }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\super\langnp2057\insrsid14958473\charrsid10163366 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 one looks at the other figures this appears to be very far
 outside the sort of range that has been considered here. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 Moreover,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  the valuation of Mr. Dakuidreketi of the same firm is almost double his. Although it is not made clear in Mr. Kershaw}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s valuation it appears that he valued the proper
ty on a block value basis. In his report he makes reference to two comparable sales, one of which results, after deduction of the value of improvements, in an assessment of $2,500 per hectare. The other one is a property with seafrontage 1 kilometre from 
the airport consisting of 8 hectares and including a developed site with a large dwelling and 8 adjoining units. It is difficult to see what assistance Mr. Kershaw could have derived from that sale.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16127669\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 It appears from the submissions that that too has been abandoned. Th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 e parties appear to have recogni}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
sed that upon removal of the extremes the contest is now between the Dakuidreketi valuation of $85,000 contended for by the Plaintiff and the Kumar valuation of $106,100 contended for by the Defendant. It is only 
necessary to add that in the course of his evidence Mr. Dakuidreketi was asked to calculate the value on a block as opposed to an individual Lot basis and his evidence after doing so is that on that basis the value would be $50,000.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 I now turn to the law on the subject.
\par 
\par What has become known as the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
willing buyer willing seller}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
 rule has become generally accepted as the authoritative rule in land and also share valuation cases, which proceed on the same principles. The rule was laid down in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Spencer v. The Commonwealth of Australia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  [1907}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 ] 5 CLR 419. At page 432 Griffith}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s CJ said:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The necessary mental process is to put yourself as far as possible in the position of persons conversant with the subject at the relevant time and from that point of view to asce
rtain what, according to the then current opinion of land values, a Purchaser would have to offer for the land to induce such a willing Vendor to sell it, or, in other words, to inquire at what point a desirous Purchaser and a not unwilling Vendor would c
ome together.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 And at page 441 Isaacs J said as follows:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 To arrive at the value of the land at that date, we have, as I conceive, to suppose it sold then not by means of a forced sale, but by vo
luntary bargaining between the Plaintiff and a Purchaser, willing to trade, but neither of them so anxious to do so that he would overlook any ordinary business consideration. We must further suppose both to be perfectly acqu}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid2111474\charrsid10163366 ainted with the land, and cogniz}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
ant of all circumstances which might affect its value, either advantageously or prejudicially, including its situation, character, quality, proximity to conveniences or inconveniences, its surrounding features, the then present demand for land and the lik
elihood, as then appearing to persons best capable of forming an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 opinion, of a rise or fall for w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 hat reasons soever in the amount which one would otherwise be willing to fi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
x as the value of the property.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The dicta in Spencer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s case have been adopted in two Estate and Gift Duties cases in Fiji. The first is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Ganadabhai Kalyan Hari and Another v. Gould and Another}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
 10 FLR 105. In that case, which concerned the valuation of shares Hammett A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15022979\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 CJ on page 109 cited one of the issues in the appeal before him which was under the same section of the Act as the present and one, as being }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
should the valuation of these shares be arrived at on the willing Buyer and willing Seller basis, i.e. the estimated market value basis on the lines laid down in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Spencer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 . On page 110 His Lordship clearly adopted the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Spencer}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  principle for Fiji when after referring to a number of Australian and New Zealand cases he said, at letter H,:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 It appears to me to be clear, therefore, that the principle that underlies the decisions of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 the Courts
 and the Statute Law in England, Australia and New Zealand is one and the same. Wherever it is possible to do so and there are no exceptional or extraordinary circumstances arising, the value of shares should be arrived at on the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 market value}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  or the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 willing Bu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 yer, willing Seller}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366  principle.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 And on page 111 his Lordship said at Letter C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The mere fact that it may be difficult, as it is in this case, t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
o arrive at a valuation on the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
market value}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  basis is, in my view, no re}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 ason for not using that method.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The second case is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
Ratanji Motiram Narsey and Others v. Gould}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  19 FLR 91 unreported, on page 3 of that judgment Stuart J said:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 I think the important thing to bear in mind about }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Spencer}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  case is that it concerns the value of the land to the Vendor and not the value to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\cf1\lang2057\langfe5129\langnp2057\insrsid8208036\charrsid10163366 Purchaser. That}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\cf1\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  the basis of the statement of Williams J in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Abrahams v. F.C.T.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  (944) 70 CLR 23 at 31, that the value to be ascertained is the value to the Seller at the date of death with all its existin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 g advantages and possibilities.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 And at page 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
 think therefore that the criterion is value to the Seller and that the proper approach to the matter in Fiji is that laid down by William}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s J in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 McCathie v. FCT}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4397897\charrsid10163366 (1944) 69 CLR 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Abrahams v. FCT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 (1944) 70 CLR 23.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx2592\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 It is clear therefore that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 S}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 pe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 ncer }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 principle has been adopted in Fiji and should form the basis of the valuation in the present case.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 I next consider which method of valuation is appropriate to be applied in the present case. The Plaintiff submits tha
t the block valuation method is the appropriate one on two grounds, firstly, that under the terms of the Will all the Lots in question will be transmitted as one block to the Executor and then in turn transferred as one block to the named Beneficiary who 
is the Testator}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
s son Ian Fowler Pickering. This, it is contended, is equivalent to one Purchaser acquiring all the Lots as one block. No authority has been cited for that proposition and I do not accept it. As to the first part thereof it must inevitably b
e the case that the whole of a Testator}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
s Estate, whatever it may consist of, passes to the Executor in the first instance. That does not prevent the various component parts thereof being valued separately, see for example }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 Duke of Buccl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 euch v. Inland Revenue Commissioners}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
 [1967] AC 506 in the House of Lords. Equally it can be of no relevance in my view whether the property passes to one or more Beneficiaries. Indeed in this case the Will expressly devises to Ian Fowler Pickering the 9 separate pieces of lan
d each of which is set out by reference to the Certificate of Title.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14094098\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
The second argument in favour of the block valuation is that although the subdivision was carried out in the seventies no lots thereof had been sold at the time of the Testator}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s death i
n 1984. This, it is said, suggests on the balance of probabilities that there was not a ready market for the lots at the time of death. I do not think that inference follows. In my view it would be contrary to the principle in }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Spencer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  case and the authorities cited earlier on to the effect that the value in}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
question is the value of the land to the Vendor.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 In this case the Testator as the notional Vendor obviously took the view that the best value is to be obtained by sub}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 dividing the la
nd comprised in the deposited plan and bearing the expense of doing so and creating 15 separate Titles.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 I have had no evidence as to what became of blocks 3 to 6 of this property. But I presume since they were not devised under the Will, except possibly un
der the residual devise, and since they are not the subject of these proceedings, that they were sold by the Testator during his lifetime. There is evidence that blocks 1 and 2 were sold in 1989. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 Since they do not form part of the subject matter of this action which was instituted in 1987 I
 must conclude that those blocks were not sold by the Plaintiff but by other persons who had purchased them from the Testator during his lifetime. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
However I do not think that the inference sought can be drawn from the abs
ence of sales. That situation could be referable to a number of unknown factors, such as a lack of endeavour on the part of the Testator to dispose of the Lots or a desire on his part to hold on to them until the market might rise. The mere fact of the su
bdivision points to the separate Lot method of valuation being appropriate on the facts of the present case.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid22451\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 That brings me then to a consideration of the two competing valuations. They are not all that far apart, something in the order of 20%. There is ev
idence that variation of between 5 and 15% between Valuers of the same property is quite common and acceptable. However one of the Defendants Witnesses said that, 20% was too high to leave any room for negotiation. Hence these proceedings. Looking at the 
c
omparative table set out above it is interesting to note that three of four valuations proceed by three steps. Mr. Kumar on the other hand has 7 values for the 9 blocks, some only one or two hundred dollars different. This suggests that he gave deeper con
s
ideration to the assessment of each individual block. The qualifications of the two Valuers appear to be broadly comparable. As to comparable sales evidence Mr. Kumar relied on three comparable sales taking place in July October and November of 1984. Mr. 
D
akuidreketi relied on 4 sales two of which are among the three relied on by Mr. Kumar and the other two of which occurred in September 1982 and September 1983. There is a slight difference in the assessment made by the two Valuers of the value per acre to
 
be derived from the total purchase price in respect of the two sales they have in common. It has been well said that valuation is an art rather than an exact science. Apart From two specific matters to be mentioned shortly it appears that both Valuers ado
p
ted different adjustments from the comparable sale price for the peculiarities of the instant property. That is only to be expected. The Defendant makes the point that Mr. Kumar inspected the properties involved in his comparable sales whereas Mr. Dakuidr
e
keti did not do so apparently. That factor would tend to make his valuation more reliable. On the other hand Mr. Dakuidreketi mentions the fact that in order for each Lot to be separately saleable there would probably need to be access covenants registere
d
 on the Titles prior to sale, a fact which is also mentioned by Mr. Kershaw. Mr. Kumar does not mention this and it must therefore be presumed that he made no allowance for the expense involved in that exercise prior to disposal and that Mr. Dakuidreketi 
did take it into account in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
fixing his values. Counsel for the Defendant has submitted that Mr. Dakuidreketi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s valuation should not be given any weight because in disregard of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 S}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 encer}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  principle he has valued the property on the basis that the purchaser 
would be an investor and has therefore taken into account such factors as holding costs, legal costs, risk, etc. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 However,
 what happened is that during the trial Mr. Dakuidreketi was given leave to calculate the value on a block valuation basis. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 He did so a
nd came up with $50,000. He explained that he had for that purpose taken his $85,000 as a correct starting point and on the assumption that a purchaser who expected to sell the lots for a total of $85,000 could be expected to give only $50,000 for the who
le block after making the allowances just referred to. Those allowances played no part in Mr. Dakuidreketi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s original $85,000 valuation. I therefore reject that submission. One final factor to be mentioned i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8724831\charrsid10163366 s in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  relation to block 14. Mr Kumar is the only on
e of the 4 Valuers who assigned a higher value to that block, presumably on the basis that it contains some 7 acres as opposed to the others which contained approximately 5 acres each. He conceded in evidence that he made an error in overlooking the fact 
that that block contains an access road. He said that he would value that access road at $4,000 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8724831\charrsid10163366  that his valuation }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 therefore should be reduced by that figure.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx6192\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 I should mention one other matter raised by the Plaintiff and it is this: Mr. Kumar in his valuation described the purpose thereof to assess the }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 current}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
 market value of the property described hereunder and described the date of valuation as the 20th Novemb
er 1986. He said in evidence that the latter date was in fact the date of his making the valuation but that he was conscious that he was to value the property as of the date of death 20th June 1984. That evidence is borne out by the fact that he has based
 his valuation upon comparable sales occu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 rri}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 ng, as already stated, within no more than 5 months of the date of death.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 In those }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8473540\charrsid10163366 circumstances,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  I believe that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 no adverse inference can be drawn from what he has described as merely a clerical error in his valuation.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1978721 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1978721\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The result therefore is that in any event Mr. Kumar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
s valuation must be reduced to say $102,000 and to that extent the appeal must succeed in any event. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3672800\charrsid10163366 Having made that adjustment }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 I am unable to say on the evidence that either of the valuations is wrong on the facts placed before me. As already indicated the more detailed steps of Mr. Kumar}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13073847\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
s valuation suggest closer accuracy arising possibly from his
 inspection of the comparable sales properties. As against that he has omitted the probable need for access covenants clearly taken into account by Mr. Dakuidreketi. I believe that after the adjustment just referred to the difference between the two valua
tions is in the order of 9%, well within the acceptable if not expected range of difference. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13327650\charrsid10163366 Accordingly,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366  I fix the value of the subject property for Estate Duties purposes at $93,000.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14958473\charrsid10163366 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 The appeal succeeds to that extent. The Defendant must pay the Plaintiff}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8473540\charrsid10163366 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 s costs.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14094098\charrsid10163366 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 Appeal allowed.)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8736047\charrsid10163366 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3672800\charrsid10163366 
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