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\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 Scott J:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 On 13 December 1993 the Respondent pleaded guilty to 13 counts of failing to furnish a tax return contrary to section 71 (c) of the Value Added Tax Decree 1991.}{
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 
On 14 February 1994 the Chief Magistrate sentenced the Respondent by imposing fines on him in respect of the 13 offences ranging between $150 and $300. Each fine carried a separate 6 months imprisonment default period but the sente
nces were specified to be concurrent. In other words the total amount payable by the Respondent was $300. Three days later the Commissioner appealed against the sentence.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 With lamentable inefficiency the record of appeal (which apart from 13 pages of pho
tocopying only required the transcription of 2 or 3 pages of written notes - say, in all, 3 hours work) took almost 3 years to reach the High Court. This type of delay in the preparation of appeal records by the Suva Magistrates' Court is totally inexcusa
ble and unacceptable, as has been pointed out many times before.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 
In view of the delay Mr. Blakeley did not proceed with grounds of appeal 2 and 3 which involved quantum and mode of calculation. The only remaining question is whether fines imposed for separate offences can be made "concurrent".}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 Mr. Blakeley filed a helpful and well-researched written submission for which I am grateful.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 So far as is relevant to this appeal the sentencing powers of a Resident Magistrate are contained in sections 7, 11 and 12 of the}{\field\fldedit{\*\fldinst {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15684421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/cpc190/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid4927809 Criminal Procedure Code}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid11492090\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 
(Cap 21) and sections 28 and 35 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15684421 
HYPERLINK "http://www.paclii.org/fj/legis/consol_act/pc66/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid4927809 Penal Code}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid11492090\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 (Cap 17).}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 As is clear from sections 12 and 2
8 a person sentenced at the same time to separate sentences of imprisonment for discrete offences must serve those sentences consecutively unless the Court orders them to be served concurrently. There is however no section in either Code specifically allo
wing or disallowing fines to be "served" concurrently. The closest seems to be section 28 (4) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15684421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/pc66/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid4927809 Penal Code}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid11492090\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 
which provides that a sentence of imprisonment in default of payment of a fine must be served consecutively to a former sentence. This means that, default periods associated with individual fines must be served individually.}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 Mr. Blakeley told me that he had been unable to locate any authority on the point. He also told me that the prac
tice of imposing concurrent fines (which had in any event been confined to this particular Magistrate) has now ceased.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 In my view the absence of authority on the question stems from the fact that upon reflection it must be seen that the notion of "servin
g" fines concurrently makes no sense since concurrence or running together can only apply to a sentence being served, not a fine being paid.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 In my opinion Magistrates' Courts do not have the power to order fines to be accumulated concurrently: fines impo
sed for discrete offences must be added to each other and the total sum ordered must be paid.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 
If properly calculated the total fine imposed on the Respondent by the Chief Magistrate was $3,000 but the default period was, in view of section 28(4) an obviously excessive 6 1/2 years, far longer then the maximum of 9 months allowed by section 35(2) of
 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15684421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/pc66/"}}{\fldrslt {\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid4927809 Penal Code}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid11492090\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 . As however already noted the Appellant is content to let the final sum rest at $300 which was the highest single fine imposed and which has already been paid.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 The appeal is 
allowed. The sentences imposed on 21 January 1994 are set aside. In substitution fines of $24 will be imposed in respect of Counts 1 - 12 and $12 in respect of Count 13. Payment already having been made a default of payment period is not required. In view
 of the unique circumstances of this case the sentences now imposed cannot amount to any type of sentencing precedent.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid4927809 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid4927809 (Appeal allowed; sentences varied).}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid4927809 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1972231 
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