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\ts17\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2268\clshdrawnil \cellx2160\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6588\clshdrawnil \cellx8748\row }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \f40\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par Carrying out a Business without licence \endash appeal against acquittal - operator apartments \endash meaning of }{\i\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 business}{ \i\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \endash whether operating for profit or gain where income goes into a trust - whether residential property can fall under definition of }{\i\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator apartments}{\i\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 - Business Licensing Act ss2, 5 and 18 \par }{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Suva City Council issued two notices requesting the Respondent to pay a business licence fee of $220.00 for operator apartments at Charles Street.}{ \f0\lang2057\langfe1033\langnp2057\insrsid3762516 }{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Respondent objected on the basis that he was not operating a business. The Appellant summonsed him to Court and the magistrate found doubt about the business and acquitted the Respondent. The Appellant appealed on grounds that the business of renting out property was for profit or gain, that }{\f0\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator-apartments}{ \f0\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 did apply to rented property and that the schedule in Business Licensing Act included businesses operating on residential property. Appellant counsel submitted that the Respondent was operating the flats for a profit for the estate he was administering, and that the rent received was taxable. The Court considered the purpose of the Business Licensing Act, and interpreted the words }{ \f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 business}{\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 , }{ \f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 apartments}{\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 and }{\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator apartments}{\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{ \f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 . \par }{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Held \endash }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 A business is any trade or activity carried on for the purpose of gain.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It does not matter whether the ga in accrues to the manager of the business, or not. The plain and simple meaning of apartments, is two or more suites of rooms allotted to a person or persons within a building.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The inclusion of the words }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator apartments}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 in the Schedule clearly indic ated the intention of the Minister to include a category of residential accommodation which is not a motel nor an hotel, nor a guest-house.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Such category clearly intended to include operators of two or more apartments. The words }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator apartments}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 are clear and simple and apply to the Respondent}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 s premises. Any accommodation let for profit which is two or more suites of rooms within a building, is subject to the payment of business licence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 There is nothing ambiguous about the use of the word }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 apartmen ts}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 in the Business Licensing Act. It is artificial to differentiate between licenses and leases, and between short leases and long ones.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \f40\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Appeal allowed, acquittal set aside and substituted with a conviction, case referred back to the Magistrates}{\f0\lang2057\langfe1033\langnp2057\insrsid3762516 '}{ \f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Court for mitigation and sentence. \par }{\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\b\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Case referred to in judgment \par 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\cltxlrtb\clftsWidth3\clwWidth7128\clshdrawnil \cellx8748\pard\plain \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid15991518 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 26 April, 2001} {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \cell }\pard \qc \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3762516 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 JUDGMENT }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \trowd \irow0\irowband0\lastrow \ts17\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt \brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1728\clshdrawnil \cellx1620\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth7128\clshdrawnil \cellx8748 \row }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \f40\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\b\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Shameem, J.}{\i\f0\lang2057\langfe1033\langnp2057\insrsid3762516 }{\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337 \par }{\f0\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 This is an appeal from a decision of the Suva Magistrates}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Court on 9th August 1999 to acquit the Respondent for an offence under the Business Licensing Act.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Appellant is the Suva City Council and the appeal is brought with the sanction of the Director of Public Prosecutions. \par \par On the 26th of March 1998 the Respondent who operates a building with four apartments in Charles Street, Toorak was charged as follows: \par \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Statement of Offence}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 ENGAGED IN BUSINESS WITHOUT A BUSINESS LICENCE}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 : Contrary to {\*\bkmkstart s5_1_Business_Licencing_SCC_v_OM_Prakash}Sections 5(1){\*\bkmkend s5_1_Business_Licencing_SCC_v_OM_Prakash} and {\*\bkmkstart s18_1_Business_Licencng_SCC_v_OM_Prakash}18(1) {\*\bkmkend s18_1_Business_Licencng_SCC_v_OM_Prakash}of Business Licensing Act Cap 204 and By-Law No. 2 of the Suva (Business Licence Fees) (Amendment) By-Laws 1995. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Particulars of Offence}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 OM PRAKASH f/n DAYA RAM of Suva in the Central Division did on the 23rd day of May 1997 carry out an Operator Apartments business without a valid Business Licence. \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par The Respondent pleaded not guilty, and the parties agreed to file a statement of agreed facts.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It was agreed that the Respondent was the registered proprietor of a property at 14 Charles Street, together with one Nitya Nand.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The property contains four flats rented out by the Respondent at monthly rents of $130.00, and $270.00.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The rents are paid to the accused}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 s business name of Prakash Estate Agency.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 } {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 On 15th May 1997, the Suva City Council issued a notice to the Respondent requesting him to pay by the 22nd of May 1997 a business licence fee of $220.00 (VAT inclusive) for the period 1 st January 1997 to 31st December 1997. \par \par The Respondent objected to the payment of the fee.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Suva City Council again requested payment on 15th October 1997.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Respondent did not pay.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 On 26th March 1998, summons was issued in the Magistrates}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Court at Suva, under sections 5(1) and 18(1) of the Business Licensing Act Cap 204, and By-Law No. 2 of the Suva (Business Licence Fees) (Amendment) By-Laws 1995. \par \par At the hearing the only issue for the learned Magistrate was whether the Respondent required a business licence for operating the flats at 12 Charles Street.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 After hearing extensive submissions by counsel, the learned Magistrate decided that the wording of the by-law which required a business licence for }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator-apartments}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 was ambiguous, and that as a matter of the statutory interpretation of a penal provision, the ambiguity ought to be resolved in favour of the Respondent.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The grounds of appeal are as follows:}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337 \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par {\listtext\pard\plain\s16 \lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \s16\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid3762516 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 That the learned magistrate has erred in law and in fact in holding that the Respondent being a trustee was not carrying on any bus iness for gain in letting out the properties for rent.}{\lang2057\langfe1033\langnp2057\insrsid7749337 \par }\pard \s16\ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid3762516 {\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par {\listtext\pard\plain\s16 \lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \s16\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid3762516 { \lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 That the learned magistrate has erred in law and in fact in holding that there was a doubt created as to the meaning of the words }{\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator apartments}{\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 and the word }{ \lang2057\langfe1033\langnp2057\insrsid3762516 "}{\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 business}{\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 in so far as they applied to the Respondent}{\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 s activities of renting out his property and thereby giving the benefit of the doubt to the Respondent.}{\lang2057\langfe1033\langnp2057\insrsid7749337 \par }\pard \s16\ql \li720\ri0\nowidctlpar\faauto\rin0\lin720\itap0\pararsid3762516 {\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par {\listtext\pard\plain\s16 \lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \s16\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid3762516 { \lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 That the learned magistrate has erred in law and in fact in holding that the Business Licensing Act Cap 204 and the By-Laws m ade thereunder apply to licence businesses and not to licence a property used for residential/domestic accommodation. \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par On appeal, counsel largely re-argued the grounds they had argued before the learned Magistrate.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Appellant submitted that there is no ambiguity in the legislation and the by-laws.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The definition of a }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 business}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 under {\*\bkmkstart s2_Business_Licencing_SCC_v_OM_Prakash}section 2{\*\bkmkend s2_Business_Licencing_SCC_v_OM_Prakash} of the Business Licensing Act Cap 204 was any activity carried out for gain.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Counsel submitted that the Respondent was operating the flats for a profit for the estate he was administering, and that the rent received was taxable.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 He said that the Respondent was clearly carrying out a business activity which was the operation of apartments.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 He said it made no difference whether the occupants were there for long leases, or for short periods, the only issue being whether the premises contained two or more apartments rented for gain.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Nor, counsel submitted, was it relevant whether VAT was payable on the rentals or that the premise were used for residential purposes. \par \par Counsel for the Respondent argued that apartments rented out which were VAT exempt were also exempt from the payment of business licenses.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 He said that residential dwellings should not be classed together with flats or apartments built on commercial zoned land.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 He further submitted that only hotels, guest-houses and apartments built on commerciall y-zoned land would require business licences, and that such accommodation normally advertised short-term rentals rather than the longer leases in apartments built on residentially zoned land. \par \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Law}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 {\*\bkmkstart s4_Business_Licencing_SCC_v_OM_Prakash}Section 4{\*\bkmkend s4_Business_Licencing_SCC_v_OM_Prakash} of the Business Licensing Act Cap 204 provides as follows: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Minister may by notification in the Gazette, designate any business as being one in respect of which a licence is required by the provisions of this Act.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par Section 5 provides: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 (1) No person shall engage in any business designated under the provisions of section 4 in Fiji without a licence issued by a licensing authority in respect of each place in which such business is carried on or, in the case of a hawker or other person carrying on business from or at no fixed address in Fiji, in respect of such businesses. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 (2) Any person who acts in contravention of the provisions of subsection (1) shall be guilty of an offence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \fi-748\li748\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin748\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Section 18(1) of the Act provides: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 (1) Any person guilty of an offence against any of the provisions of this Act shall be liable on conviction to a fine not exceeding five hundred dollars, or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par The words }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator-apartments}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 did not appear in the list of designated businesses until 1995.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Prior to 1995, motels were a designated business in some towns and not others.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Hotels and motels were listed as designated businesses in the Suva (Business Licence F ees) By-Laws by Legal Notice No. 5 of 1979 and 48 of 1980, but were not included in the Business Licence (Fees) Regulations Cap 204 passed by Legal Notice No. 2 of 1979. \par \par However by Legal Notice No. 46 of 1995 the Suva (Business Licence Fees) By-Laws 1986, and the Suva (Business Licence Fees) (Amendment) By-Laws 1993 were revoked and the Suva (Business Licence Fees) By-Laws 1995 came into effect.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 {\*\bkmkstart byl_2_Suva_B_Licenc_Fee_SCC_v_OM_Prakash}By-Law 2 {\*\bkmkend byl_2_Suva_B_Licenc_Fee_SCC_v_OM_Prakash}states: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Every perso n who, within the boundaries of the City of Suva engages in any of the businesses set out in the Schedule, whether jointly or otherwise shall take out a business licence and pay a business licence fee at the rate per year set out in such Schedule.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \fi-748\li748\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin748\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Sc hedule includes the following categories of persons who require business licences: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par }\trowd \irow0\irowband0\ts17\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1443\clshdrawnil \cellx2055\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6693\clshdrawnil \cellx8748\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13903057 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 A03\cell Accommodation, Hostels/Boarding Houses\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \trowd \irow0\irowband0 \ts17\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1443\clshdrawnil \cellx2055\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6693\clshdrawnil \cellx8748\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13903057 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 A02\cell Accommodation, Guest Houses/Tourist Flats\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \trowd \irow1\irowband1 \ts17\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1443\clshdrawnil \cellx2055\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6693\clshdrawnil \cellx8748\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13903057 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 H24\cell Hotel, with Liquor Licence and/or Restaurant}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 and/or Refreshment Bar\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 { \fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \trowd \irow2\irowband2 \ts17\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1443\clshdrawnil \cellx2055\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6693\clshdrawnil \cellx8748\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13903057 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 M79\cell Motels\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \trowd \irow3\irowband3 \ts17\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1443\clshdrawnil \cellx2055\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6693\clshdrawnil \cellx8748\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13903057 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 004\cell Operator, Apartments\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \trowd \irow4\irowband4\lastrow \ts17\trgaph108\trleft612\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid3762516\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1443\clshdrawnil \cellx2055\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6693\clshdrawnil \cellx8748\row }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par It is clear that the schedule in 1995 intended to include different categories of residential accommodation which had not been included before. Such accommodation included premis es which usually let out premises on short term leases (hotels and motels) and those which may involve longer term tenancies (Tourist Flats and Apartments). \par \par There is no definition of any of the words used in the Schedule, and there is no definition of }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 flat}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 , }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 motel }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 or }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 apartment.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 " }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Section 2 of the Act provides that: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 business}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 means any form of trade, commerce, craftsmanship, calling or other activity carried out for the purpose of gain.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par A }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 hotel}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 is defined by the Hotels and Guest Houses Act as follows: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 hotel}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 includes a boarding-house, lodging-house, guest-hose and any building, vessel, premises, structure, caravan, or house on wheels or any part of any such building, vessel, premises, structure, caravan or house on wheels, not being a public i nstitution, some part of which is used or occupied for the business of receiving guests or travellers desirous of remaining or dwelling therein for any period of time or to which persons are entitled to resort for accommodation for hire or reward of any k ind.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par Under the {\*\bkmkstart reg9_Hotel_Guest_Houses_SCC_v_OM_Prakash}Hotels and Guest Houses Act{\*\bkmkend reg9_Hotel_Guest_Houses_SCC_v_OM_Prakash} Cap 195, all hotels and guest-houses must have a licence, which is issued by a Hotels Licensing Board appointed by the Minister.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Under the Act, and the Regulations, hotels must have managers who keep registers of all the guests, the premises must be declared to be suitable for a hotel, and the manager must remain on the premises except for absences of up to one month.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Under Regulatio n 9, university and school hostels, YWCA hostels, Government hostels and hostels run by charitable bodies, are exempted from the provision of the Act. \par \par Under the {\*\bkmkstart Housing_Act_SCC_v_OM_Prakash}Housing Act {\*\bkmkend Housing_Act_SCC_v_OM_Prakash}Cap 267, a hostel is defined as }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 a building wherein is provided for persons generally or for any class or classes of persons residential accommodation (otherwise than in separate or self-contained sets of premises) and board.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 " }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 A }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 dwelling-house}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 or }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 house}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 is defined to }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 include any part of a building which is occupied or intended to be occupied as a separate dwelling.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par \par The word }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 apartment}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 is not defined in any of the statutes referred to above. \par \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Ground (a)}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337 \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The first ground of appeal is that the learned Magistrate erred in finding that the Respondent was not conducting the business of renting out the property at 12 Charles Street, for profit or gain. \par \par At pages 7 and 8 of her judgment, the learned Magistrate wrote: \par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 \par "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 If different conclusions are possible as to the ordinary meaning of the word }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 business}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 then it is necessary to decide which is the correct conclusion and that becomes a question of fact.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It is clear that from the facts that all the four flats are occupied by tenants for the purpose of residence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Rental income derive d are banked and held in trust for the beneficiaries until the beneficiaries attain the age of 21 years.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The accused being a trustee does not derive any beneficial interest or profit.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par The learned Magistrate found that there was doubt as to whether the premises were let for profit or gain, and therefore as to whether the Respondent was running a business. \par \par Section 2 of the Business Licensing Act is very clear.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 A business is any trade or activity carried on for the purpose of gain.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It does not matter whether the gain accrues to the manager of the business, or not.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It is not suggested by the Respondent that the beneficiaries of the estate, will not profit from the rental income. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Counsel referred to the decision of Pearson J in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 {\*\bkmkstart Rolls_v_Miller_SCC_v_OM_Prakash}Rolls v Miller}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 {\*\bkmkend Rolls_v_Miller_SCC_v_OM_Prakash}(1884) Ch 71, which is authority for the proposition that profit and gain are not essential components of a business.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 In that case a charitable institution running a home for working girls, was held to be a business, although no profits were made.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The activity was therefore in breach of a covenant not to carry out any business on the premises. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 However, the common law definition of a business, in the context of a covenant relevant to a lease, can be of little relevance in Fiji, where the Business Licensing Act provides a clear unambiguous definition of a business.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 In Fiji, if an activity is not conducted for profit or gain (irrespective of who receives the profits) then it is not a business, and cannot be required to apply for a business licence. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 As to the facts before the learned Magistrate, it was not suggested that the rentals were spent on c haritable purposes, or that there were no profits after deduction of the necessary expenses of running rental properties.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The Respondent was running the business as trustee for beneficiaries who will gain from them when they come of age.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The same princip le would apply if the beneficiaries had inherited a bus company, or a supermarket.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The profits would simply be held in trust for the estate until the beneficiaries came of age.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The business of running the supermarket or bus company, would still be a business, because they would still be run for the purpose of profit or gain.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The fact that the trustee is required to pay the licence on behalf of the estate, is irrelevant.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The cost of the business licence would simply be part of the expenses of running the estate. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 I find therefore as a matter of law and fact that the learned Magistrate erred when she said that there was doubt as to the meaning of the word }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 business}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 and secondly when she found that the Respondent was not running a business for the purposes of section 5 of the Business Licensing Act. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Ground (a) is successful. \par \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Ground (b)}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Is there a doubt as to whether the word }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator-apartments} {\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 applies to the Respondent}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 s rental property? \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The insertion of the word }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator-apartments}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 in the 1995 By-L aws, suggests that a category of residential property was intended to be included in the list of businesses to be licensed, which had not been included before. Prior to 1995, and after 1995, motels and hotels were separately listed.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The words tourist flat s were included after 1995, referring presumably to flats let to people whose usual place of residence is abroad, and who are visiting Fiji for a short term holiday.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Hotels and guest-houses provide accommodation (usually but not exclusively for short periods) where the manager is required to live on the premises.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The word }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 motel}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 is not defined by statute, but The Concise English Dictionary defines a motel as }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 an hotel for motorists with adjacent parking.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 " }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The same dictionary defines }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 apartment}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 as }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 a room or rooms in a building, a flat.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 " }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The learned Magistrate referred to the Shorter Oxford Dictionary definition which is }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 a suite of rooms in a house or building allotted to the use of an individual or party.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 " }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 A }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 flat}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "} {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 is defined by the Shorter Oxford Dictionary as }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 a suite of rooms on one floor, forming a complete residence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It would appear from these definitions of }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 flat}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 and }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 apartment}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 , that there is no real or appreciable difference between them.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The plain and simple meaning of apartments, is therefore two or more suites of rooms allotted to a person or persons within a building.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It also appears clear that the By-Laws intended a business licence to be payable by any person or person who lets such suites out for profit or gain.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The inclusion of the words }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator apartments}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 clearly indicates the intention of the Minister to include a category of residential accommodation which is not a motel nor an hotel, nor a guest-house.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Such category clearly intends to include operators of two or more apartments. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Counsel for the Respondent suggest that the operators of apartments such as the Duncan Apartments, are covered by the By-Law.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 He says that such apartments are built on commercially-zoned land.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 He says that apartments built on residential zone must be exempt from paying business licences, because it was unlawful to run a business from a residential locality.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 He also points to the exemption from VAT for rentals on residential accommodation. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 I cannot accept these submissions.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The purpose of exempti ng persons from the VAT Decree is many-fold, and may well be, in the case of tenancies of residential property, to protect tenants from hardship.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 In respect of the zoning by-laws, the requirement that certain businesses may not be carried out in residenti al areas, may be to protect residents of such property, from disruption of the quiet enjoyment of their land.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 These are legitimate concerns of the zoning by-laws, and the VAT Decree.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 They are not relevant to the question of what a business is, for the purpose of the Business Licensing Act.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Furthermore, as counsel for the Appellant points out, there are some businesses which are carried out from residential premises, just as there are some businesses such as pharmaceuticals, which are exempt from paying VAT on their products. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 I find therefore that any accommodation let for profit which is two or more suites of rooms within a building, is subject to the payment of business licence.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 I see nothing ambiguous about the use of the word }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 apartments.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Ground (b) is upheld. \par \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Ground (c)}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The last ground of appeal is that the learned Magistrate erred in finding that residential property was not included in the schedule of the Business Licensing Act. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The schedule of designated businesses under the Act clearly includes residential accommodation.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 A motel, hotel and a guest house are all residential.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 A business which lets out property on long-term leases is no less a business, simply because of the length of the leases.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 To suggest otherwise, would be to give the by-laws an interpretation which is difficult to apply, and which may result in absurdities.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 If an apartment available for a two-week lease, and a one-year lease, is a business, then so is an apartment available for a one-year lease, or a lease with no definite length but where the rental is payable monthly rather than weekly or daily. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The by-law exempts the owners of one apartment.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 It requires licences for operators of two or more apartments. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 I find therefore that it is artificial to differentiate between licenses and leases, and between short leases and long ones.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The words }{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 operator apartments}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3762516 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 are clear and simple and apply to the Respondent}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 s premises at 12 Charles Street. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 This ground is also successful. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Result}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7749337 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid16214445\charrsid3762516 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 For the reasons given above, this appeal is successful.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 The acquittal ordered by the learned Magistrate is set aside and substituted with a conviction.}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 }{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 I refer the case back to the Suva Magistrates}{\fs24\lang2057\langfe1033\langnp2057\insrsid3762516 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Court for mitigation and sentence. \par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \f40\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 \par }{\i\f0\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Appeal allowed. \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3762516 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid7749337\charrsid3762516 Mereseini Rakuita and Marie Chan}{\fs24\lang2057\langfe1033\langnp2057\insrsid1972231\charrsid3762516 \par }}