{\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;}
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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};}
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{\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};}
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{\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};}
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{\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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{\author blake_r}{\operator baleimatuku_l}{\creatim\yr2010\mo5\dy26\hr15\min39}{\revtim\yr2015\mo10\dy15\hr16\min7}{\version5}{\edmins46}{\nofpages3}{\nofwords3621}{\nofchars16678}{\*\company scims}{\nofcharsws20259}{\vern32859}}{\*\xmlnstbl {\xmlns1 http
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{\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\faauto\adjustright\rin0\lin0\itap0\pararsid9129557 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid9129557\charrsid9129557 [1993] 39 FLR 82
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9129557 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 HIGH COURT OF FIJI
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9129557 Civil Jurisdiction
\par 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9129557 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9129557 Civil Appeal No 8 of 1987}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9129557\charrsid9129557 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 RAMESH SAMJI
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9129557 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9129557 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9129557 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9129557\charrsid9129557 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 THE COMMISSIONER OF INLAND REVENUE
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par Mr. F.G. Keil for the Appellant
\par Mr. G.A. Keay for the Respondent
\par 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 JUDGMENT
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par This is an appeal against the decision of the Court of Review upholding the assessment of the Commissioner of Inland Revenue in which a sum in excess of $135,000 was included in the taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
s income for the year 1984 on the basis that the gain or profit from the sale of the taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 s property was assessable for income tax in terms of Section 11(e) of the Income Tax Act.
\par 
\par The facts in this case are not in dispute and are conveniently summarised in the judgment of the Court of Review as follows: (at pp. 13, 14 and 15 of the record)
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid16667287 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 Ramesh Samji is the son of Samji Jadavji some time storekeeper of Nadi Town. He was born in 1944 and went to India with his parents in 1948. There his f
ather established a small clothing shop at Rajkot Bombay. He returned in 1965 and his uncle Manji as his father}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 s attorney transferred to him his father}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 s two lots of Vadawa Subdivision, then contained in one Native Lease No. 7190, although he was as yet n
ot quite 21 years of age. There is no evidence as to how he came, but when he got to Fiji he had himself issued with a Fiji passport. He left Fiji in March 1966, and returned to Bombay in that same month. He came again to Fiji in August, 1978 by which tim
e
 he had a new Fiji passport. He was accompanied this time by his wife and daughter, both of whom were born in India, but had Fiji passports, but he did not bring his son. He said that the son had examinations in June in India and was to follow later. In t
he even he stayed in India. He also had a Fiji passport.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid16667287 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
The taxpayer said in evidence that he came to Fiji to start his own business in the premis
es which he had bought from his father and which were occupied by his uncle Manji. I would mention here that when he bought, the lease there were two buildings upon it, one a concrete building occupied for both business and private purposes by his uncle M
anji who was conducting business as Samji Jadavji & Co., and one }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
a wood and iron building. The taxpayer told the Court that he replaced the wood and iron building in 1972 with a concrete building containing four shops and offices; when he got here in 1978 
he found that Manji refused to vacate the premises he occupied, and had further, used the taxpayer}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 s powers of attorney granted to him in 1965 and 1973 to grant himself and his firm a ten year tenancy from 1976 with a right of renewal for a further ten yea
rs. The taxpayer said that he took counsel with his other relatives in Nadi and as a result in April 1979 advertised the whole property for sale, intending however, to sell only the building occupied by Manji. This would necessitate a further subdivision 
o
f the land. He accepted an offer from Karsanji, who also gave evidence, who agreed to give $200,000 for that part of the property occupied by Manji. The agreement between the taxpayer and Karsanji was at this stage oral only, and nothing was put on paper 
until 1981 when Karsanji came to India and was given an option in writing to buy the property. The taxpayer had returned to India in August 1979, and has not been to Fiji since until he came to give evidence in this appeal.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid16667287 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 Among the terms upon which Karsa
nji bought the property were that taxpayer was to subdivide the lease, and also to get Manji and his family out and give him vacant possession of the building. The taxpayer was not able to do this until he had engaged in costly litigation, and it was not 
until March 1985 that the transfer to Karsanji}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
s company was executed. A deposit of $20,000 had been paid in 1981 when the option agreement was signed, and the balance of $ 180,000 in 1985. The Commissioner of Inland Revenue took the view that at that time 
the taxpayer was normally residing out of Fiji and he wished to tax him under section 11(e) of the Income tax Act.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par The taxpayer has appealed against the decision of the Court of Review on the following 3 grounds:
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 1. The Court of Review erred in law and in fact in holding that, the taxpayer was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 normally resident outside Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557  for the purpose of Section 11(e) of the Income Tax Act at the relevant period.

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 2. The Court of Review erred in law and in 
fact in holding that the steps the taxpayer took at the relevant periods to sell the said property, comprised }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 engaging in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557  for the purposes of Section 11(e) of the Income Tax Act.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 3. 
The Court of Review erred in law and in fact in holding that Section 11(e) of the Income Tax Act applied to the taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 s transaction concerning the sale of the said property being Lot 2 on Plan N.D. 5772 now N.L. 18128.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par It is clear from the above grounds that the outcome of the appeal rests upon the interpretation of Section 11(e) of the Income Tax Act and its application to the undisputed facts of the case (including any inferences drawn from those facts).
\par 
\par Section 11 of the Income Tax Act begins with a wide definition of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 total income}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557  from various well known }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 sources}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 . This is then followed by a proviso which in clear terms seeks to widen the meaning of the phrase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 total income}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557  by including income from various less 
obvious sources and of less obvious taxpayers. It is in this latter category that paragraph (e) occurs. It refers to }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 non-resident taxpayers}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557  in the following terms:
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 Non-resident
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li1440\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid16667287 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
(e) in the case of a person, residing or having his head office or principal place of business outside Fiji, but carrying on business in Fiji, either directly, or through or in the
 name of any other person, the net profit or gain arising from the business of such person in Fiji:
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid16667287 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
\par }\pard \ltrpar\ql \li1440\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid6174375 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16667287\charrsid9129557 
Provided that any person normally residing outside Fiji who engages in the sale or other disposition either directly or by the sale of options to purchase 
or by any other means whatsoever of any, land in Fiji or any estate or interest in any such land shall be deemed to be carrying on business in Fiji, and any profit or gain derived from the carrying on or}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 carrying out of any undertaking or scheme connected 
with the disposition either directly or indirectly o}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 f }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 any land in F}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 ij}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
i or any estate or interest in any such land, including schemes involving the interposition of a company, entered into or devised for the purpose of making a profit shall be deemed to be total income for the purpose of this Act;
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\highlight7\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li2160\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin2160\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 i) a person, residing}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  outside}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Fiji}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ;
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li2160\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin2160\itap0\pararsid6174375 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (ii) That person }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 carrying on business in Fiji}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ;
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li2160\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin2160\itap0\pararsid6174375 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (iii) The obtaining of }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
net profit or gain arising from the business of such person in Fiji}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ; and
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li2160\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin2160\itap0\pararsid6174375 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (iv) The existence of each of th}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 e elements (i}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
), (ii) and (iii) at the same time}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 In dealing with the first e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
lement the Court of Review said:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  (at p.15 of the record)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 The word }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 normally}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  in the F}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 ij}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 i Act has been held to correspond with the term }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ordinarily}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  used in the English legislation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 See}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Weller v. C.I.R.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  in the Court of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 .)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
Then after citing from 3 well known decisions of the House of Lords and outlining the relevant evidence on the matter, the Court of Review said: (at p.17 of the record).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 In order to better understand the meaning of the paragraph it is necessary to break it down into its component }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 elements}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 parts}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  of which there are 2 - a general part which identifies the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 source of taxable income and a '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 proviso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 which in turn may be broken down into 2 mutually exclusive limbs - the first, which clarifies the meaning of the phrase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 residing outside Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  and extends the meaning of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 carrying on business in Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  and the second, which identifies a particular source from which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  a taxable '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 profit or gain}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  may be derived.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 It will be immediately obvious that the specific type of transaction or activity in the contemplation of the 2 limbs of the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 proviso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  relates to dealings with land (to adopt as neutral a term as possible).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
In his written submissions in support of the appeal learned counsel for the taxpayer identifies 4 elements which may be adopted for convenient analysis, in the general part of Section 11 (e) as follows:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 In my view, although it seems rather hard, he is habitually and normally resident outside Fiji .... }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Learned counsel for the taxpayer however seeks to challenge that view by drawing a distinction between the expression }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 residing outside Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  to be found in the general part of Section 11(e) and }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 normally residing outside Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  as it occurs in the first limb of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 proviso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 . Reference was also made to the definition of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 resident}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  as incorporating the concept of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 domicile}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  into the definition.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  cannot ag
ree that such a distinction may be validly drawn between expressions or phrases that occur within the same Section. The clear undoubted purpose of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 proviso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 is to clarify the principal provision to which it relates and not to enact or impose an entirely different basis for the liability of a taxpayer.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 The use of the adverb }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 normally}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 proviso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  is not intended in my view to differentiate or distinguish the phrase}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 residing outside Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  but rather to clarify it so as to exclude a temporary absence or presence in Fiji.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 The headnote in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Leverridge v. 
Kennedy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  treads inter alia:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 of life and the place where in fact he was lived ... }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 There is no merit in the taxpayers first }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ground of appeal which is accordingly dismissed.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
... it is a general rule of statutory interpretation that a proviso is intended to operate by way of qualification on, or exception out of, something which would otherwise be within the ambit of the substantive or enacting provision, the object of that ru
le is to ensure that effect shall be given to the true intention of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  Legislat}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ure, and is not designed for the purp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 ose of defeating that intention"}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  am satisfied that the Court of Review correctly directed itself in law and was perfectly entitled to form the view that the taxpayer was }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 normally resident outside Fiji}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  based on the evidence in the case.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
Needless to say it is not the function of this Court to seek to substitute its own view of the evidence unless it is shown that the Court of Review misdirected itself in law or made a finding inconsistent with and unsupport}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 ed by the evidence.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 On neither footing has the taxpayer succeeded in this instance.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Learned counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 s reference to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 domicile}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  is best answered by Lord Scarman when his lordship said in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
Shah v. Barnet London B.C.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 :
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ... The long and notorious existence of t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 his diff}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
icult concept in our law, dependent on a refined, subtle and frequently very expensive judicial investigation of the devious twists and turns of the mind of man, must have been 
known to Parliament when enacting the ...Act... the language of the regulation lays emphasis not on intention or expectation for the future which is implicit in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 idea of permanence, but on imm}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ediately past events, way
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 I turn next to the second and third }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 grounds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 which may be conveniently dealt with together as being matters arising from a detailed consideration of the 2 limbs of the proviso as earlier discussed.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 In this regard the Court of Review properly asked itself the question appropriate to the first limb of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 proviso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 ', namely}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 : (at p.17 of the record)
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 The question is, it be said that the taxpayer has engaged in the sale of land in Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 The Court of Review next considered the meaning of the phrase }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 engages in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  by citing a passage from the judgement of the Court of Appeal in }{\rtlch\fcs1 
\ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Weller}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \ab\ai\af0\afs24 
\ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 s Case }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
(op. Cit) and then after setting out the evidence relating to this limb, concluded that the cumulative effect of the evidence was that the taxpayer:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ... must be considered to be engaging in sale and it seems to me that the requirements of the section are complied with. Hence t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 he taxpayer is deemed to b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 e carrying on business in Fiji}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
In so far as the conclusion establishes that the taxpayer was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 carrying on business in Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 there can be no dispute that that was a reasonable inference which the Court of Review was entitled to draw from the various items of evidence that it identified in its decision (at pp. 17 and 18) but in so far as the conclusion seems to assume that any 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 profit or gain}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 from such aside was necessarily taxable income the Court of Review fell into error. Indeed the Court of Review appears to have completely overlooked the second limb of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 proviso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 This is clear from the following passages of the recent judgement of the Court of Appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 C.I.R. v. Woodward}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\cf6\lang2057\langfe1033\super\langnp2057\insrsid15412233\charrsid9129557 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 of 1987 (delivered after the judgement in the present case) where the Court said at p.12 of its judgement-
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 where error appears to have crept in is in the interpretation
 of the proviso to 11(e) which is in two parts. It has been assumed in our view erroneously, that if by selling land in Fiji a non-resident makes a profit or gain, ipso facto that profit or gain is taxable. The second part of the proviso is intended to co
ver different situations. It does not refer to carrying on business which would link}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  it to the first part. There must b}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 e an undertaking or scheme connected with land entered into or devised for the purpose of making a profit before a profit or gain becomes taxable}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 ,
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 All the first part of the proviso does is to put a non-resident with no actual business in Fiji on a par with a non-resident who actually operates a business in F}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 ij}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 i. The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 income or gain}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  of bo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 th types of non residents must b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 e ascertained in th
e same manner. The final part of the proviso does not state nor can it be interpreted to mean that the profit or gain merely from a sale is taxable. There must be the carrying on or carrying out of an undertaking or scheme for}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  the purpose of making a profit"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Where a non-resident taxpayer has purchased and sold property, tax on a single sale will depend on whether the taxpayer can be considered to have }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 engaged }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 in selling the property in the clause (sic) of conducting his business or whether he was carrying out an undertaking or scheme entered into or devised for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  the purpose of making a profit"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 and later at p,13:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 While a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  non-resident selling land on (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 sic) an interest in it must be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 deemed to be carrying on business in Fiji, the sale by him of land need not necessarily be a business sale.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
The sale must he in the nature of a business transaction or one designed to make a profit from which arises a profit or gain, ...., before such profit or gain becomes liable to tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par Hav}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
ing thus failed to consider the second limb of the proviso the Court of Review inevitably failed to go on to consider the next relevant question approved by the Court of Appeal in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Woodwards}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557  (at p. 10) namely:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid6174375 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Is the sum of gain: that has been made a more enhancement of value of realising a security, or is it a gain made in an operation of business in c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 arrying out a scheme for profit"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 
\par O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 r as formulated by their lordships of the Privy Council in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 McClelland v. F.C.T.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\cf6\lang2057\langfe1033\super\langnp2057\insrsid15412233\charrsid9129557 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  when they said at p. 496:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
...The question to he asked and answered is still whether the facts reveal a mere realisation of capital or albeit in an enterprising way, or whether they justify a finding that the appellant went beyond this and engaged 
in a trade of dealing in land albeit on one occasion only }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Learned counsel for the respondent however soug}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 ht}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  to distinguish }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Woodward}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 s case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  fro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 the present on the ground that the taxpayer in that case merely dealt with an inheritance. Further counsel boldly submitted that the Court of Appeal in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Woodward}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 s case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
took a very hostile view to Section 11(e) in that they save it as an attempt to impose a tax upon capital}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 . Finally reference was made to the narrower meaning given to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 profit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  by the Court of Appeal than that which was given by Lord Donovan in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
McClelland}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 's}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  case}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 With all due regard to counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 s submissions I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  cannot agree. True the 
manner in which the taxpayer acquired the land in the cases of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557  }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Woodward}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  and }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 McClelland}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 differs from the present but that is but one of numerous factors that must be considered in seeking to arrive at a finding as to true nature of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 profit or gain}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  derived by the taxpayer.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
I am content to say nothing as to the view (if any) that the Court of Appeal may or may not have towards Section II(e) but I disagree that there is a conceptual difference to be found in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 profit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  that is derived }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 from a business venture}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  and one derived from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 an adventure in the nature of trade}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
. In my view the difference (if any) is semantic. Ultimately the determination must depend on the facts and circumstances of each case.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Wh
at then should be done in this case with the above-mentioned omission or failure(s) of the Court of Review, In my view in the absence of any findings in that regard this Court is entitled to proceed to determine the issue based upon the evidence and exhib
its produced in the case and which both counsel have sought to highlight in their respective submissions.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Counsel for the taxpayer submits that the land was not acquired with a view to selling it at a profit, and even if steps were taken to develop the land
 (which does not appear to be conceded) that was merely to achieve the benefit of capital accretion to the property over the years. All the taxpayer did was to advertise the property and very quickly enter into an agreement with Karsanji for the sale of i
t.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
With respect the submission of learned counsel for the taxpayer in an attempt to describe the conclusion which the taxpayer would wish to see arrived at on the whole of the evidence and in the course of which the nature of the transactions has been }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 down-played}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  and generalised.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Counsel for the respondent on the other hand laid emphasis on the following items of evidence and the judgement of the Court of Review:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 (i) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 price required him to grant a mortgage over the lease;
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (ii) In 1972 the taxpayer demol
ished the wood and iron buildings thereon and constructed a substantial concrete building containing 4 shops and an office;
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (iii) The property was subdivided;
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
(iv) The residence of the taxpayer in India with his family, apart from two short stays in 1955 and 1978;
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 To this may be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
added the dual findings of the C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
ourt of Review (as earlier sustained in this judgement) that the taxpayer normally resided outside Fiji and was engaged in the sale of land and thereby deemed to be carrying on business in Fiji.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Needless to say the evidence t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
o which the Court of Review ref}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 r}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
red (at p.17 of the record) in arriving at this latter finding is not completely irrelevant to a consideration of whether or not the sale of land by the taxpayer was one in the nature of a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 business sale}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Further the Court of Review found that the taxpayer derived all his income from Fiji and has done since 1965. The taxpayer}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557  income tax returns also reveal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 that his income was exclusively derived from rental charged on his property.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 In my view this was not a taxpayer who had a sepa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 rate business or trade such as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
a grocery store or tailoring shop from which he derived taxable income. Nor was this sale of land an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 isolated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  dealing with an inheritance.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 The taxpayer in this case was an absentee landlord and property developer whose sole }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 business}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
 and income was derived exclusively from his ownership of and dealing with his land and the buildings he had built thereon.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 The taxpayer purchased the pro}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
perty from his father and paid $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 20,172 for this. The
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 As }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 as said by Lord Radcliffe in }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Edwards v. Bairstow}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\cf6\lang2057\langfe1033\super\langnp2057\insrsid15412233\charrsid9129557 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 :
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7340455 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
The true question in such cases is whether the operations constitute an adventure (in the nature of trade) not whether they by themselves or they in conjunction with other operations, constitute the operator a person who carries on a trade. Dealing is, 1 
think, essentially a trading ad}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
enture, and the respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
s operations were nothing but a deal or deals in plant and machinery}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 In the circumstances I prefer the submissions of leaned counsel for the respondent and find that the profit from the sale of the taxpayer}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 
s land (as calculated by the Commissioner of Inland Revenue) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 is a gain from}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  a business venture}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557  and therefore taxable income.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 I uphold the assessment of the Commissioner of Inland Revenue and accordingly dismiss the taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6174375\charrsid9129557 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 s appeal with costs.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7340455 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (D}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\b\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 .}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 V. Fatiaki)}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\b\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 JUDGE
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid15412233 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 At Suva,
\par 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\super\langnp2057\insrsid7340455\charrsid9129557 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 April, 1993
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 ENDNOTES:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\cf6\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 1.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (1981 (1960) NZLR 1
\par s (1983) 1 ALL E.R. 276 at p.236h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 Civil Appeal No. 27
\par (1970) 120 CLR 487 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7340455\charrsid9129557 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15412233\charrsid9129557 (1956) AC 14 at p.38
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