{\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;}{\f34\fbidi \froman\fcharset1\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\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;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;
\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;}{\*\defchp }{\*\defpap \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 \snext0 \sqformat \spriority0 \styrsid5261006 Normal;}{\*\cs10 
\additive \ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused \sqformat Normal Table;}{\*\cs15 
\additive \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2 \sbasedon10 \sunhideused \styrsid5731476 Hyperlink;}{\*\cs16 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid5731476 apple-converted-space;}}{\*\pgptbl {\pgp\ipgp0\itap0\li0\ri0\sb0\sa0
}}{\*\rsidtbl \rsid341690\rsid811014\rsid862776\rsid1598413\rsid1972231\rsid2193419\rsid2309175\rsid2371452\rsid2500489\rsid2504626\rsid2506087\rsid3176464\rsid3422714\rsid3810279\rsid3822112\rsid3831056\rsid4160285\rsid4329331\rsid4331392\rsid4744076
\rsid4815830\rsid4855016\rsid4931203\rsid5052173\rsid5062183\rsid5123780\rsid5261006\rsid5592493\rsid5643559\rsid5731476\rsid6060947\rsid6160848\rsid6514138\rsid6782860\rsid6953338\rsid7366506\rsid7483118\rsid7958375\rsid8016262\rsid8083724\rsid8270074
\rsid8524331\rsid8598875\rsid8790013\rsid8866877\rsid9189166\rsid9452663\rsid9455426\rsid9776131\rsid10184263\rsid10712439\rsid10749241\rsid11014019\rsid11292607\rsid11355540\rsid11404427\rsid11880640\rsid11928628\rsid12063525\rsid12081942\rsid12211158
\rsid12921552\rsid12931985\rsid12983114\rsid13198352\rsid14055906\rsid14105686\rsid14108652\rsid14496123\rsid14510136\rsid14695321\rsid14967201\rsid15032169\rsid15159555\rsid15297671\rsid15405516\rsid15541791\rsid15560408\rsid15864576\rsid15945946
\rsid15993047\rsid16592213\rsid16597937\rsid16671932}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info
{\title \'93this is a quote, has said, of me saying \'91this is a quote\'92\'94}{\author senikuraciri_r}{\operator baleimatuku_l}{\creatim\yr2016\mo1\dy27\hr14\min35}{\revtim\yr2016\mo1\dy27\hr14\min35}{\version2}{\edmins0}{\nofpages9}{\nofwords3479}
{\nofchars18378}{\nofcharsws21814}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1800\margr1800\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata0\grfdocevents0\validatexml1\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors1\noxlattoyen
\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1800\dgvorigin1440\dghshow1\dgvshow1
\jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct
\asianbrkrule\rsidroot5731476\newtblstyruls\nogrowautofit\usenormstyforlist\noindnmbrts\felnbrelev\nocxsptable\indrlsweleven\noafcnsttbl\afelev\utinl\hwelev\spltpgpar\notcvasp\notbrkcnstfrctbl\notvatxbx\krnprsnet\cachedcolbal \nouicompat \fet0
{\*\wgrffmtfilter 013f}\nofeaturethrottle1\ilfomacatclnup0\ltrpar \sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2
\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang 
{\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15993047 HYPERLINK "http://www.paclii.org.vu/fj/cases/FJHC/1997/91.html" \\o "View Case"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 [1997] 43 FLR 155}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qc \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 HIGH COURT OF FIJI ISLANDS}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 ARULA INVESTMENT COMPANY LIMITED}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476\charrsid2500489 v}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476\charrsid2500489 
\par }{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 COMMISSIONER OF STAMP DUTIES & THE ATTORNEY GENERAL}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 [HIGH COURT, 1997 (Fatiaki J) 22 July]}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Civil Jurisdiction}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par 
\par }\pard \ltrpar\qj \li720\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
Stamp duty- whether sale and purchase agreement relates to several distinct matters- whether made for more than one consideration-}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cs16\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cs15\i\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cs16\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
(Cap 205) Section 29.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
The Plaintiff agreed to purchase a sawmilling operation. The sale and purchase agreement apportioned the total purchase price partly to land and buildings and partly to plant, equipment and machinery. The Commissioner of Stamp Duties raised du
ty on the whole sum at the rate applicable to land and buildings. The High Court examined and explained the meaning of Section 29 of the Act and HELD: that despite the apparent apportionment the agreement was in reality unitary and indivisible and therefo
re the Commissioners assessment was upheld.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Cases cited:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 A.G. v. Cohen}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 [1937] 1 K.B. 478}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Commissioner of Stamp Duties v. International Packers Ltd & Anr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 [1954]}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~\~\~\~\~\~\~\~\~\~\~ NZLR 25}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Controller of Stamps v. Martin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (1967) V.R. 369}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Great Western Railway Co. v. IRC}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cs16\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (1894) 1 QB 507}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 IRC v. G. Angus & Co.}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cs16\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281889%29%2023%20QBD%20579" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 
(1889) 23 QBD 579}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 McInnes v. Inland Revenue}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cs16\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (1934) S.C. 424}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 W.T. Ramsay Ltd v. IRC}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1981%5d%20UKHL%201" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 [1981] UKHL 1}}}
\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1981%5d%201%20All%20ER%20865" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 [1981] 1 All ER 865}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Action for declaratory Judgment in the High Court.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 R. Gordon}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \cs16\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 for the Plaintiff}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Ms. N. Basawaiya}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 for the Defendants}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Fatiaki J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 By a contract of Sale and Purchase dated the 12th of November 1991, the plaintiff company Arula Investment Company Limited (\lquote Arula\rquote ) \'93... a
greed to purchase (a) sawmilling operation for the purchase price of $500,000 (Five Hundred Thousand Dollars) ...\'94 (the Agreement) from Pacific Lumber Company Limited (\lquote Pacific\rquote ).}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 It is common ground that the Agreement in question is an \lquote instrument\rquote  for the purposes of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (Cap. 205) and therefore chargeable with stamp duty for which Arula as the purchaser/transferee was by Clause 11 of the Agreement made solely liable.}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 On the 27th of May 1992, Solicitors acting for Arula sent the Agreement to the Commissioner of Stamp Duties (\lquote The Commissioner\rquote 
) together with a covering letter and a cheque for $4,003 being for stamp duty calculated at the rate of 2% on $200,000 (i.e. the
 consideration for the land and buildings) plus a nominal stamp duty of $1.00 for the plant equipment and machinery and $2 for two copies.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 The Commissioner disagreed with the solicitor\rquote s submission and in the exercise of his powers under the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
(Cap. 205) assessed the stamp duty payable on the Agreement \'93... on the consideration amount at the rate of 2% which amounts to $10,000.00\'94. The assessed amount was duly paid under protest.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 On the 9th of September 1996, Arula
 issued an Originating Summons in which it sought a declaration that it was only liable to pay the sum of $4,001.00 stamp duty on the above-mentioned Agreement and it sought the refund of $5,999.00 being the sum it claims was an over-payment together with
 interest at the rate of 13.5% per annum.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\ql \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 The plaintiff\rquote 
s Originating Summons was supported by an affidavit sworn not by an official of Arula but, by a clerk in the firm of solicitors acting for Arula and which, in large part, quite improperly advanced not \'93
... facts as the deponent is able of his own knowledge to prove\'94 (see : Order 41 r.5), but opinions as to the meaning of the Agreement and the proper interpretation to be given to the provisions of Section 29 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (Cap. 205).}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 I state the above advisedly because a copy of the Agreement which formed Annexure \lquote A\rquote 
 to the affidavit indicates on its back cover that it emanated out of the offices of Messrs. Bulewa Inoke Vuataki & Semisi in Suva and not out of the law firm in which the deponent was an employee.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Be that as it may the Agreement is before the Court and in its most relevant parts reads :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li567\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin567\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
(indecipherable) 12th day of November 1991}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 BETWEEN}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 PACIFIC LUMBER COMPANY LIMITED}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
a duly incorporated company having its registered office in Lautoka (hereinafter together with its successors and assigns referred to as \'93the Vendor\'94) of the one part}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 ANDARULA INVESTMENT COMPANY LIMITED}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 a duly incorporated Company having its regis
tered office in Ba, (hereinafter together with its successors and permitted assigns referred to as \'93the Purchaser\'94) of the other part.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-1134\li1701\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin1701\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (a)\~\~\~\~\~\~\~\~\~
\~\~\~\~\~ The Vendor is the proprietor of a sawmilling operation together with the buildings, machinery and equipment situate on the land comprised in Certificate of Title No. 23022 (hereinafter referred to as \'93the said Sawmilling Operation\'94).}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (b)\~\~\~\~\~\~\~\~\~\~\~\~\~ The Vendor has been carrying on the said sawmilling operation at Vatukoula has agreed to sell and the pu
rchaser has agreed to purchase the said sawmilling operation for the purchase price of $500,000.00 (Five Hundred Thousand Dollars) ($200,000.00 for Land and Buildings and $300,000.00 for plant equipment and machinery) under the terms and conditions herein
.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-1134\li1134\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin1134\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-1134\li1701\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin1701\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
Now therefore this Agreement witnesseth as follows:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-1134\li1134\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin1134\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-1134\li1701\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin1701\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 1.\~\~\~\~\~\~\~\~
\~\~\~\~\~\~\~ THE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
Vendor will sell and the Purchaser will purchase the said sawmilling operation for the purchase price of $500,000.00 (Five Hundred Thousand Dollars) free of all encumbrances in the manner hereinafter provided.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-1134\li1134\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin1134\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-1134\li1701\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin1701\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 5.\~\~\~\~\~\~\~\~
\~\~\~\~\~\~\~ THE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
Vendor shall give possession of the said sawmilling operation to the Purchaser on the Approval Date and the Purchaser shall be entitled to have access to same for the purposes of installing new equip
ment and buildings or repairing existing equipment and buildings and making the said Sawmilling Operations ready for production but shall not be entitled to operate same for profit or otherwise without the consent of the Vendor.}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 As for the introductory part of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Agreement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
it is deposed in the affidavit in support :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li850\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin850\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 5. THAT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
... in its preamble at paragraph (b) specifically and expressly provided for separate and distinct items to be sold and purchased with their respective values specified.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 and}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li850\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin850\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 6. THAT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
the respective values specified the separate and distinct items were $200,000 ... for the land and building and $300,000 to the (plant, equipment and machinery) - making a total consideration sum of $500,000 ...\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 For his part the Acting Commissioner of Stamp Duties in denying in his affidavit that the Agreement fell within the ambit of Section 29(1) and (2) of the}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (Cap. 205) deposed that :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li850\ri708\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin708\lin850\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93... stamp
 duties of 2% was levied on the total consideration of $500,000 for the sale of the Sawmilling Operation\'94,}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 in so far as he was of the view that :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri720\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
the sale and purchase agreement was for the sale of Sawmilling Operation as a going concern and not as separate and distinct items.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Counsel for Arula in support of the application referred to the recitals to the Agreement and argued that \lquote 
it was made very clear that the sale was specifically in respect of separate and distinct items with the values separately specified\rquote  and, as an alternative argument, counsel submitted that the Agreement is clearly comprised in \lquote 
an instrument made for more than one consideration\rquote  and therefore, in both respects fell within the clear wording of Section 29 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}
{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}
\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
(Cap. 205).}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Counsel also forcefully argued that the intention and purpose of Section 29 was to obviate the necessity of drawing up or preparing separate instruments to deal with 
distinct matters or with more than one consideration where such matters and considerations are sufficiently plainly set out or apportioned in the one instrument.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 State Counsel for her part relying on dicta in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 A.G. v. Cohen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
[1937] 1 K.B. 478, submitted that if there was an interdependence between the seemingly distinct matters contained within the same instrument then Section 29 did not apply.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In this particular case, State Counsel submitted that properly and fairly viewed, the Agreement relates to a sin
gle transaction namely, the sale of a sawmilling business as a going concern (see : Clauses 5 & 9) and the notional separation and apportionment which the parties sought to make in \lquote recitals (b)\rquote 
 was a mere device to evade the stamp duty payable.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In order to resolve these opposing submissions it is necessary briefly to consider the provisions of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (Cap. 205). In this regard Section 3 provides for Stamp Duty to be levied in 
respect of various instruments specified in the Schedule to the Act and, in particular, the Schedule provides that a transfer on sale attracts duty on a scale according to the consideration money at the rate of $2.00 \lquote 
for every $100 ... of consideration money\rquote  i.e. 2%.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Reference may also be made to Section 98 which provides that an agreement for the sale of any estate or interest in any property shall be charged with \'93
... the same ad valorem duty to be paid by the purchaser as if it were an actual transfer on sale of the estate ... or property contracted or agreed to be sold\'94.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 The Act also relevantly defines in Section 2 a \lquote transfer on sale\rquote  as including :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li567\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin567\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93... every
 instrument ... whereby any property or any estate or interest in any property upon the sale thereof is transferred to or vested in the purchaser ...\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 It is sufficiently plain from the charging section and from numerous authorities that stamp duty is imposed on instruments and}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 on transactions.}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In this latter regard it is sufficient to refer to the dicta of Lord Esher M.R. in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 IRC v. G. Angus & Co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281889%29%2023%20QBD%20579" \\o "View LawCiteRecord"}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 (1889) 23 Q.B.D. 579}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 when he said at p.589 :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li567\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin567\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
The first thing to be noticed is, that the thing which is made liable to the duty is an \'93instrument\'94 ... It is not the transaction of purchase and sale which is struck at ; it is the instrument whereby t
he purchase and sale are effected which is struck at ... The next thing is that it is not every instrument which is brought into being ... which is struck at. It is the instrument whereby any property upon the sale thereof is legally or equitably transfer
red. The taxation is confined to the instrument whereby the property is transferred ...\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Nothing in this case turns however on those observations since it is common ground that the Agreement is an \lquote instrument\rquote 
 for stamp-duty purposes in so far as it is a written document through which Arula acquired the legal ownership and equitable interest in both the land and sawmill the subject-matter of the Agreement.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 I turn then to consider the meaning and effect of Section 29 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}
{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/sda157/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 Stamp Duties Act}}}
\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
(Cap. 205) which Arula seeks to invoke and which provides :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \fi-698\li1418\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin1418\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93(1)\~\~\~\~\~
 Except where express provision to the contrary is made by this or any other Act an instrument containing or relating to several 
distinct matters is to be separately and distinctly charged with duty in respect of each of such matters as if each matter were expressed in a separate instrument.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (2)\~\~\~\~\~\~ An instrument made for more than 1 consideration is to be charged with duty in r
espect of each such consideration according to the rate with which each is chargeable as though such consideration were expressed in a separate instrument.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In construing the above provision I recall the frequently quoted passage in the judgment of Lopes L.J. in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Great Western Railway Co. v. I.R.C}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 . [1894] 1 Q.B. 507 at 513 when he said:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
It is an established rule in cases under the Stamp Acts that the substance of the transaction is alone to be looked at in determining the question whether an instrument is liable to stamp duty.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In similar vein North J. said in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Commissioner of Stamp Duties v. International Packers Ltd. and Anor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 . [1954] N.Z.L.R. 25 (C.A.) at p.50 :}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
... once the Commissioner has before him an instrument, he is entitled to examine the whole of the circumstances and is entitled to have regard to the substance of the transaction or transactions, and is not bound by the form of the instrument.\'94}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 More recently the House of Lords held inter alia in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 W.T. Ramsay Ltd. v. I.R.C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}
{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1981%5d%20UKHL%201" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 [1981] UKHL 1}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 ;}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10184263 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1981%5d%201%20All%20ER%20865" \\
o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid5731476 [1981] 1 All E.R. 865:}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid5261006\sftnbj {\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93It was the
 task of the Revenue and the Courts to ascertain the legal nature of any transaction to which it is sought to attach a tax or tax consequence, and ... where a taxpayer used a scheme comprising a number of separate transactions with the object of avoiding 
tax, the Revenue and the Courts was not limited to considering the genuineness or otherwise of each individual step or transaction in the scheme, but could consider the scheme as a whole ...\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 At this stage bearing the above in mind, I would highlight from Section 29(1), the word \lquote distinct\rquote  in the phrase \lquote several distinct matters\rquote 
, and, in Section 29(2), the words \lquote made for\rquote  in the phrase \lquote ... instrument made for more than 1 consideration\rquote .}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 The simple question in this case is, - What in substance is the transaction expressed by the Agreement entered into by Arula and Pacific ? or to put the question in \lquote 
Section 29\rquote  language, - Does the Agreement between Arula and Pacific contain or relate \lquote to several distinct matters\rquote  ? or was the Agreement \lquote made for more than 1 consideration\rquote ?}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
In this regard having carefully considered the various provisions of the Agreement, and the submissions of counsel, I am driven to the conclusion that in substance the Agreement was an entire contract for the sale and purchase of a
 sawmilling operation intended to be continued and operated as such and not for several distinct matters or more than 1 consideration.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 I am fortified in my view by the judgment of Adam J. in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Controller of Stamps v. Martin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (1967) V.R. 369 where his honour in rejecting the appropriation of the purchase price in the contract of sale in that case between the land and the personalty, said at p.373:}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri720\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
In my opinion, the appropriation by the contract of part of the price to the chattels is ... clearly one for convenience in the apportionment for duty purposes of the entire consideration, the assumption no doubt being that the resulting transfer of the l
and would be assessed with transfer duty on a sale at the consideration apportioned to the land, and I do not consider that this warrants my finding that the transaction is other than one entire indivisible transaction and I so hold.\'94}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Later in his judgme
nt, his honour in considering the provisions of Section 22(a) of the Stamps Act 1958 (Vic) which is in identical terms to our Section 29(1) observed that, so far as he was aware from his researches, Section 22(a) had only ever been successfully invoked by
 the revenue authority with the object of obtaining a higher duty than would otherwise be chargeable and never by a taxpayer seeking to reduce the amount of duty.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In rejecting the applicability of the section to the contract before him Adam J. said at p.374:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
Section 22(a) ... deals with the case of one instrument, and would appear to be directed to the ... purpose of protecting the revenue ... The explanation and justification for the section, ..., would seem to be a long-settled and well established ru
le of stamp law that one instrument attracts one duty only. The appropriate duty being determined by its leading object.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Then in dealing in greater detail with the wording of Section 22(a) his honour said (also at p.374):}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93(the Section) applies where 
an instrument contains or relates `to several distinct matters\rquote 
, and contemplates that if each of such matters were dealt with in a separate instrument, duty would be chargeable thereon. Certainly the contract of sale covers both real property and personal
 property - that is, distinct classes of property - but is it for this reason an instrument relating to distinct matters within the meaning of the Section ? As already stated, I consider that the contract although dealing with two different classes of pro
p
erty, is one entire and unseverable contract, the whole of the property sold being sold together for one entire consideration. It should not be inferred that the vendor would have sold for the agreed consideration the land, unless the purchaser had agreed
 also to purchase the personal property, nor that the purchaser would have agreed to purchase the personal property for the apportioned consideration, unless the vendor had agreed also to sell the real property.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
If these are the relevant considerations, I
 would certainly see no ground for concluding that this was an instrument relating to several distinct matters. Rather it relates to one matter only, that matter being a sale together of both real and personal property.\'94}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Finally Adam J. said in words that are equally applicable to the present case with only slight variations, at p.375 :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
Even were I to be persuaded that the contract of sale related to `distinct matters\rquote  within the meaning of the Section, I would be disposed to the view that the section 
could not be availed of by the appellant in this case for quite a different reason. From its very terms the section contemplates as the basis for its operation that each `distinct matter\rquote 
 would, if the subject of a separate instrument, be separately and di
stinctly charged with duty. I think that it is to such a case only that it applies ... were Section 22(a) to be applied to the Contract of Sale by reason if its relating to `distinct matters\rquote 
, the result would be that each of the matters would be chargeabl
e with duty. The sale of the livestock and effects treated in isolation from the sale of the real property, as a sale for a bona fide adequate pecuniary consideration, would not be chargeable with any duty as a gift or otherwise.\'94}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Needless to say, 
despite the apparent apportionment of the consideration in recital (b), I would nevertheless hold that the Agreement was made for and contemplated only one purchase price namely $500,000 as is clearly set out in the recital and Clause 1 and reinforced by 
C
lause 3(a) which required a single deposit ; Clause 3(d) which envisaged a single outstanding balance sum and the remaining payment Clauses where no distinction is made between payments for the land and buildings, on the one hand, and payments for the pla
nt, equipment and machinery, on the other.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 Indeed Clause 10 graphically illustrates to my mind both the unitary and indivisible nature of the Agreement insofar as it clearly requires \lquote 
payment in full of the said purchase price\rquote  before any registrable tran
sfer shall be executed and delivered, without any attempt being made in the Clause to distinguish or separate either the purchase price or the different subject-matters dealt with under the Agreement.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 McInnes v. Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 
(1934) S.C.424 a Scottish case, a man entered into a \lquote feu-contract\rquote  with reference to a plot of land in Scotland. Before the execution of the \lquote feu-contract\rquote 
 a house had been built on the land in pursuance of an agreement entered into between the purchaser and a company of builder
s in which the vendor held a controlling interest. The original offer of the land by the vendor to the purchaser which offer was accepted, was made on the same date as the building contract, that is, at a time when there was no building on the land.}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 The Commissioner of Inland Revenue assessed the duty on the \lquote feu-contract\rquote 
 on the basis that the total consideration involved in the conveyance on sale included also the value of the house. On those facts the Court came to the conclusion that the assessment which covered both the \lquote feu-duty\rquote 
 capitalised and the price of the house was right.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 The gist of the Court\rquote s decision appears in the judgment of Lord Morrison who said at p.432:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li720\ri538\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin538\lin720\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \'93
In this case there are two sets of documents, namely, the missives which are
 dated contemporaneously and which are part and parcel, in my opinion of one transaction. It seems to me that the effect of the missives is that the appellant bought a house and a site for it. That is the substance of the transaction, and a consideration 
o
f both sets of missives was necessary to ascertain the true consideration of the transaction. The value of the ground was 84/- and that was the consideration which the appellant gave for it. The value of the house was 630/-. It seems to me therefore that 
it is impossible to hold that this conveyance, which carries the right to both the site and to the house, is properly stamped with a stamp which covers only the price of the site.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5731476 \cbpat8 {\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 In the present case parapharasing the above, I am firmly of the opinion that Arula by the Agreement purchased a sawmilling operation and the land on which it stood.}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 For the foregoing reasons the assessment of the Commissioner of Stamp Duties is upheld and the Originating Summons is accordingly dismissed with costs to be taxed 
if not agreed.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid5731476 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid5731476 (Judgment for the Defendants).}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid5731476 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1972231 
\par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8
72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7
2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b
44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7
065bd80facb647e9e25c7fc421fd2ddb526b2e9373fed4bb902e182e97b7b461e6bfad3f010000ffff0300504b030414000600080000002100a5d6a7e7c00000
00360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4fc7060abb08
84a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b63095120f88d94fbc
52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462a1a82fe353
bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f7468656d652f7468
656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b4b0d592c9c
070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b4757e8d3f7
29e245eb2b260a0238fd010000ffff0300504b03041400060008000000210096b5ade296060000501b0000160000007468656d652f7468656d652f7468656d65
312e786d6cec594f6fdb3614bf0fd87720746f6327761a07758ad8b19b2d4d1bc46e871e698996d850a240d2497d1bdae38001c3ba618715d86d87615b8116d8
a5fb34d93a6c1dd0afb0475292c5585e9236d88aad3e2412f9e3fbff1e1fa9abd7eec70c1d1221294fda5efd72cd4324f1794093b0eddd1ef62fad79482a9c04
98f184b4bd2991deb58df7dfbb8ad755446282607d22d771db8b944ad79796a40fc3585ee62949606ecc458c15bc8a702910f808e8c66c69b9565b5d8a314d3c
94e018c8de1a8fa94fd05093f43672e23d06af89927ac06762a049136785c10607758d9053d965021d62d6f6804fc08f86e4bef210c352c144dbab999fb7b471
7509af678b985ab0b6b4ae6f7ed9ba6c4170b06c788a705430adf71bad2b5b057d03606a1ed7ebf5babd7a41cf00b0ef83a6569632cd467faddec9699640f671
9e76b7d6ac355c7c89feca9cccad4ea7d36c65b258a206641f1b73f8b5da6a6373d9c11b90c537e7f08dce66b7bbeae00dc8e257e7f0fd2badd5868b37a088d1
e4600ead1ddaef67d40bc898b3ed4af81ac0d76a197c86826828a24bb318f3442d8ab518dfe3a20f000d6458d104a9694ac6d88728eee2782428d60cf03ac1a5
193be4cbb921cd0b495fd054b5bd0f530c1931a3f7eaf9f7af9e3f45c70f9e1d3ff8e9f8e1c3e3073f5a42ceaa6d9c84e5552fbffdeccfc71fa33f9e7ef3f2d1
17d57859c6fffac327bffcfc793510d26726ce8b2f9ffcf6ecc98baf3efdfdbb4715f04d814765f890c644a29be408edf3181433567125272371be15c308d3f2
8acd249438c19a4b05fd9e8a1cf4cd296699771c393ac4b5e01d01e5a30a787d72cf1178108989a2159c77a2d801ee72ce3a5c545a6147f32a99793849c26ae6
6252c6ed637c58c5bb8b13c7bfbd490a75330f4b47f16e441c31f7184e140e494214d273fc80900aedee52ead87597fa824b3e56e82e451d4c2b4d32a423279a
668bb6690c7e9956e90cfe766cb37b077538abd27a8b1cba48c80acc2a841f12e698f13a9e281c57911ce298950d7e03aba84ac8c154f8655c4f2af074481847
bd804859b5e696007d4b4edfc150b12addbecba6b18b148a1e54d1bc81392f23b7f84137c2715a851dd0242a633f900710a218ed715505dfe56e86e877f0034e
16bafb0e258ebb4faf06b769e888340b103d3311da9750aa9d0a1cd3e4efca31a3508f6d0c5c5c398602f8e2ebc71591f5b616e24dd893aa3261fb44f95d843b
5974bb5c04f4edafb95b7892ec1108f3f98de75dc97d5772bdff7cc95d94cf672db4b3da0a6557f70db629362d72bcb0431e53c6066acac80d699a6409fb44d0
8741bdce9c0e4971624a2378cceaba830b05366b90e0ea23aaa241845368b0eb9e2612ca8c742851ca251ceccc70256d8d87265dd96361531f186c3d9058edf2
c00eafe8e1fc5c509031bb4d680e9f39a3154de0accc56ae644441edd76156d7429d995bdd88664a9dc3ad50197c38af1a0c16d684060441db02565e85f3b966
0d0713cc48a0ed6ef7dedc2dc60b17e92219e180643ed27acffba86e9c94c78ab90980d8a9f0913ee49d62b512b79626fb06dccee2a432bbc60276b9f7dec44b
7904cfbca4f3f6443ab2a49c9c2c41476dafd55c6e7ac8c769db1bc399161ee314bc2e75cf8759081743be1236ec4f4d6693e5336fb672c5dc24a8c33585b5fb
9cc24e1d4885545b58463634cc5416022cd19cacfccb4d30eb45296023fd35a458598360f8d7a4003bbaae25e331f155d9d9a5116d3bfb9a95523e51440ca2e0
088dd844ec6370bf0e55d027a012ae264c45d02f708fa6ad6da6dce29c255df9f6cae0ec38666984b372ab5334cf640b37795cc860de4ae2816e95b21be5ceaf
8a49f90b52a51cc6ff3355f47e0237052b81f6800fd7b802239daf6d8f0b1571a8426944fdbe80c6c1d40e8816b88b8569082ab84c36ff0539d4ff6dce591a26
ade1c0a7f669880485fd484582903d284b26fa4e2156cff62e4b9265844c4495c495a9157b440e091bea1ab8aaf7760f4510eaa69a6465c0e04ec69ffb9e65d0
28d44d4e39df9c1a52ecbd3607fee9cec7263328e5d661d3d0e4f62f44acd855ed7ab33cdf7bcb8ae889599bd5c8b3029895b6825696f6af29c239b75a5bb1e6
345e6ee6c28117e73586c1a2214ae1be07e93fb0ff51e133fb65426fa843be0fb515c187064d0cc206a2fa926d3c902e907670048d931db4c1a44959d366ad93
b65abe595f70a75bf03d616c2dd959fc7d4e6317cd99cbcec9c58b34766661c7d6766ca1a9c1b327531486c6f941c638c67cd22a7f75e2a37be0e82db8df9f30
254d30c1372581a1f51c983c80e4b71ccdd28dbf000000ffff0300504b0304140006000800000021000dd1909fb60000001b010000270000007468656d652f74
68656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73848f4d0ac2301484f78277086f6fd3ba109126dd88d0add40384e4350d363f24
51eced0dae2c082e8761be9969bb979dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89d93b64b060828e6f37ed1567914b284d262452282e3198
720e274a939cd08a54f980ae38a38f56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd5001996509affb3fd381a89672f1f165dfe514173d9850528
a2c6cce0239baa4c04ca5bbabac4df000000ffff0300504b01022d0014000600080000002100828abc13fa0000001c0200001300000000000000000000000000
000000005b436f6e74656e745f54797065735d2e786d6c504b01022d0014000600080000002100a5d6a7e7c0000000360100000b000000000000000000000000
002b0100005f72656c732f2e72656c73504b01022d00140006000800000021006b799616830000008a0000001c00000000000000000000000000140200007468
656d652f7468656d652f7468656d654d616e616765722e786d6c504b01022d001400060008000000210096b5ade296060000501b000016000000000000000000
00000000d10200007468656d652f7468656d652f7468656d65312e786d6c504b01022d00140006000800000021000dd1909fb60000001b010000270000000000
00000000000000009b0900007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000960a00000000}
{\*\colorschememapping 3c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d22796573223f3e0d0a3c613a636c724d
617020786d6c6e733a613d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f64726177696e676d6c2f323030362f6d6169
6e22206267313d226c743122207478313d22646b3122206267323d226c743222207478323d22646b322220616363656e74313d22616363656e74312220616363
656e74323d22616363656e74322220616363656e74333d22616363656e74332220616363656e74343d22616363656e74342220616363656e74353d22616363656e74352220616363656e74363d22616363656e74362220686c696e6b3d22686c696e6b2220666f6c486c696e6b3d22666f6c486c696e6b222f3e}
{\*\latentstyles\lsdstimax267\lsdlockeddef0\lsdsemihiddendef0\lsdunhideuseddef0\lsdqformatdef0\lsdprioritydef0{\lsdlockedexcept \lsdqformat1 \lsdlocked0 Normal;\lsdqformat1 \lsdlocked0 heading 1;
\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 2;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 3;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 4;
\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 5;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 6;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 7;
\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 8;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 9;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 caption;\lsdqformat1 \lsdlocked0 Title;
\lsdqformat1 \lsdlocked0 Subtitle;\lsdpriority99 \lsdlocked0 Hyperlink;\lsdqformat1 \lsdlocked0 Strong;\lsdqformat1 \lsdlocked0 Emphasis;\lsdsemihidden1 \lsdpriority99 \lsdlocked0 Placeholder Text;\lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;
\lsdpriority60 \lsdlocked0 Light Shading;\lsdpriority61 \lsdlocked0 Light List;\lsdpriority62 \lsdlocked0 Light Grid;\lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdpriority64 \lsdlocked0 Medium Shading 2;\lsdpriority65 \lsdlocked0 Medium List 1;
\lsdpriority66 \lsdlocked0 Medium List 2;\lsdpriority67 \lsdlocked0 Medium Grid 1;\lsdpriority68 \lsdlocked0 Medium Grid 2;\lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdpriority70 \lsdlocked0 Dark List;\lsdpriority71 \lsdlocked0 Colorful Shading;
\lsdpriority72 \lsdlocked0 Colorful List;\lsdpriority73 \lsdlocked0 Colorful Grid;\lsdpriority60 \lsdlocked0 Light Shading Accent 1;\lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdpriority62 \lsdlocked0 Light Grid Accent 1;
\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;\lsdsemihidden1 \lsdpriority99 \lsdlocked0 Revision;
\lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph;\lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;\lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;
\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdpriority70 \lsdlocked0 Dark List Accent 1;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;\lsdpriority72 \lsdlocked0 Colorful List Accent 1;
\lsdpriority73 \lsdlocked0 Colorful Grid Accent 1;\lsdpriority60 \lsdlocked0 Light Shading Accent 2;\lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdpriority62 \lsdlocked0 Light Grid Accent 2;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;
\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;
\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2;\lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;\lsdpriority72 \lsdlocked0 Colorful List Accent 2;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;
\lsdpriority60 \lsdlocked0 Light Shading Accent 3;\lsdpriority61 \lsdlocked0 Light List Accent 3;\lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;
\lsdpriority65 \lsdlocked0 Medium List 1 Accent 3;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;
\lsdpriority70 \lsdlocked0 Dark List Accent 3;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdpriority72 \lsdlocked0 Colorful List Accent 3;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;\lsdpriority60 \lsdlocked0 Light Shading Accent 4;
\lsdpriority61 \lsdlocked0 Light List Accent 4;\lsdpriority62 \lsdlocked0 Light Grid Accent 4;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;
\lsdpriority66 \lsdlocked0 Medium List 2 Accent 4;\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdpriority70 \lsdlocked0 Dark List Accent 4;
\lsdpriority71 \lsdlocked0 Colorful Shading Accent 4;\lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;\lsdpriority60 \lsdlocked0 Light Shading Accent 5;\lsdpriority61 \lsdlocked0 Light List Accent 5;
\lsdpriority62 \lsdlocked0 Light Grid Accent 5;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 5;
\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;\lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 5;
\lsdpriority72 \lsdlocked0 Colorful List Accent 5;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdpriority60 \lsdlocked0 Light Shading Accent 6;\lsdpriority61 \lsdlocked0 Light List Accent 6;\lsdpriority62 \lsdlocked0 Light Grid Accent 6;
\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 6;
\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;\lsdpriority70 \lsdlocked0 Dark List Accent 6;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 6;
\lsdpriority72 \lsdlocked0 Colorful List Accent 6;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;\lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;\lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis;
\lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;\lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;\lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdsemihidden1 \lsdunhideused1 \lsdpriority37 \lsdlocked0 Bibliography;
\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 0105000002000000180000004d73786d6c322e534158584d4c5265616465722e352e3000000000000000000000060000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffffec69d9888b8b3d4c859eaf6cd158be0f000000000000000000000000004f
13cdb358d101feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000105000000000000}}