{\rtf1\ansi\ansicpg1252\uc1\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033{\fonttbl{\f0\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f1\fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial{\*\falt Arial};}{\f40\froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f41\froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\f43\froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\f44\froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f45\froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\f46\froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\f47\froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f48\froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\f50\fswiss\fcharset238\fprq2 Arial CE{\*\falt Arial};}{\f51\fswiss\fcharset204\fprq2 Arial Cyr{\*\falt Arial};}{\f53\fswiss\fcharset161\fprq2 Arial Greek{\*\falt Arial};}{\f54\fswiss\fcharset162\fprq2 Arial Tur{\*\falt Arial};}
{\f55\fswiss\fcharset177\fprq2 Arial (Hebrew){\*\falt Arial};}{\f56\fswiss\fcharset178\fprq2 Arial (Arabic){\*\falt Arial};}{\f57\fswiss\fcharset186\fprq2 Arial Baltic{\*\falt Arial};}{\f58\fswiss\fcharset163\fprq2 Arial (Vietnamese){\*\falt Arial};}}
{\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;}{\stylesheet{\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 \styrsid8215946 Normal;}{\s1\ql \li0\ri0\sb240\sa60\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 
\b\f1\fs32\lang3081\langfe3081\kerning32\cgrid\langnp3081\langfenp3081 \sbasedon0 \snext0 \styrsid8215946 heading 1;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \snext11 \ssemihidden Normal Table;}{\s15\ql \li0\ri0\sa120\sl480\slmult1
\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 \sbasedon0 \snext15 \styrsid8215946 Body Text 2;}{\s16\ql \li0\ri0\widctlpar
\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext16 \styrsid8215946 header;}{\*\cs17 \additive \sbasedon10 \styrsid8215946 page number;}{\*\ts18\tsrowd
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \sbasedon11 \snext18 \styrsid12859383 Table Grid;}}{\*\latentstyles\lsdstimax156\lsdlockeddef0}{\*\rsidtbl \rsid673343\rsid811014\rsid862776\rsid933470\rsid1009808\rsid1058644\rsid1598413\rsid1966131
\rsid1972231\rsid2193419\rsid2309175\rsid2371452\rsid2504626\rsid2506087\rsid3176464\rsid3422714\rsid3810279\rsid3822112\rsid3829537\rsid3831056\rsid4091900\rsid4160285\rsid4329331\rsid4331392\rsid4744076\rsid4815830\rsid4855016\rsid4931203\rsid5052173
\rsid5062183\rsid5123780\rsid5450309\rsid5592493\rsid5636785\rsid5643559\rsid6060947\rsid6160848\rsid6514138\rsid6782860\rsid6953338\rsid7366506\rsid7483118\rsid7958375\rsid8016262\rsid8083724\rsid8215946\rsid8270074\rsid8524331\rsid8598875\rsid8790013
\rsid8852607\rsid8866877\rsid9189166\rsid9452663\rsid9455426\rsid9776131\rsid10712439\rsid10749241\rsid11014019\rsid11282567\rsid11292607\rsid11355540\rsid11404427\rsid11880640\rsid11887304\rsid11928628\rsid12063525\rsid12081942\rsid12211158\rsid12859383
\rsid12921552\rsid12931985\rsid12983114\rsid13138269\rsid13198352\rsid13531707\rsid13788612\rsid14055906\rsid14105686\rsid14108652\rsid14496123\rsid14510136\rsid14695321\rsid14942392\rsid14967201\rsid15032169\rsid15159555\rsid15297671\rsid15405516
\rsid15541791\rsid15560408\rsid15864576\rsid15945946\rsid16007345\rsid16149890\rsid16592213\rsid16597937\rsid16671932}{\*\generator Microsoft Word 11.0.5604;}{\info{\title \'93this is a quote, has said, of me saying \'91this is a quote\'92\'94}
{\author raikatalau_l}{\operator raikatalau_l}{\creatim\yr2011\mo6\dy14\hr11\min23}{\revtim\yr2011\mo6\dy14\hr13\min37}{\version17}{\edmins8}{\nofpages10}{\nofwords3612}{\nofchars17919}{\*\company Pacific Legal Information Institue}{\nofcharsws21438}
{\vern24689}}\widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\hyphcaps0\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1008\dghshow1\dgvshow1
\jexpand\viewkind4\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct
\asianbrkrule\rsidroot8215946\newtblstyruls\nogrowautofit \fet0{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid5636785 \chftnsep 
\par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid5636785 \chftnsepc 
\par }}{\*\aftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid5636785 \chftnsep 
\par }}{\*\aftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid5636785 \chftnsepc 
\par }}\sectd \linex0\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\header \pard\plain \s16\ql \li0\ri0\widctlpar\brdrb\brdrs\brdrw15\brsp20 \tqc\tx3553\tqr\tx7293\tqr\tx8789\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8215946 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs16\insrsid8215946 \tab Hari Raj Kumar v Attrorney-General (HC)}{\fs16\insrsid8215946\charrsid933470 \tab }{\field{\*\fldinst {\cs17\fs16\insrsid8215946\charrsid933470  PAGE }}{\fldrslt {
\cs17\fs16\lang1024\langfe1024\noproof\insrsid11282567 9}}}{\cs17\fs16\insrsid8215946\charrsid933470 
\par }\pard \s16\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid8215946 
\par 
\par }}{\*\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 \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid8215946\charrsid12859383 {\*\bkmkstart Harry_Kumar_v_Attorney_General}{\*\bkmkstart Hari_Rajesh_Kumar_v_Attorney_General}
{\*\bkmkstart John_Ali_v_Local_Government_Committee}HARI RAJESH KUMAR v ATTORNEY GENERAL
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid8215946\charrsid12859383 {\*\bkmkend Harry_Kumar_v_Attorney_General}
{\*\bkmkend Hari_Rajesh_Kumar_v_Attorney_General}
\par High Court Civil Jurisdiction 
\par }\trowd \irow0\irowband0\lastrow \ts18\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx8748\pard\plain 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383\yts18 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid12859383\charrsid12859383 
26 October, 2000, 18 January, 2001\cell }\pard \ql \li1440\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\pararsid12859383\yts18 {\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid12859383\charrsid12859383 HBC 0239/00S\cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid12859383\charrsid12859383 \trowd \irow0\irowband0\lastrow 
\ts18\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx4320\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4428\clshdrawnil \cellx8748\row }\pard 
\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Stamp duty - conditional exemption from \endash  m}{\i\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid8215946\charrsid12859383 ortgage \endash  refinancing \endash }{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  amount of duty chargeable on an instrument \endash }{\i\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid8215946\charrsid12859383  whether assessable by 
1% on amount of indebtedness less stamp duty paid earlier or earlier exempted or assessable to the extent of the indebtedness being refinanced - on }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 wide}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 ramifications}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 - }{\i\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid8215946\charrsid12859383 purpose of Stamp Duties Act 1998 amendment \endash  rules in aid of interpreting revenue legis
lation - Stamp Duties Act s3, 43; Stamp Duties (Amendment) Act 1982 s2; Stamp Duties (Amendment) Act 1998 Schedule; }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Stamp Duties (Budget Amendments) Act 1999; Victorian Stamps Act 1958 22(a)}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\i\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid8215946\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par The Plaintiff borrower refinanced two mortgages and applied for exemption of stamp duty under the }{\fs24\lang2057\langfe1033\cgrid0\langnp2057\insrsid8215946\charrsid12859383 Stamp Duties Act.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
 The amount sought to be refinanced was duly calculated, and stamp duty was assessable on the difference. The Commissioner of Stamp Duties assessed his liability at 1% of the amount of indebtedness less 0
.5% of the exemption allowed for the two HFCo mortgages. The Plaintiff filed an originating summons asking the Court to determine the amount of stamp duty payable on the document evidencing the re-financing. He sought declarations that he was entitled to 
exemption from stamp duties on the refinancing of two mortgages being 1% of the difference between the amount of indebtedness and the exemption allowed for the two HFCo mortgages.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Counsel gave an example which the Judge endorsed: }{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 A mortgage is taken (prior to 1/1/99) by a lender to secure a debt of, say, $50,000.00. Ad valorem stamp duty is paid on this.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 This would be $250 (computed at the stamp duty rate of \'bd
%). The debt is then reduced to, say $40,000.00 by the mortgagor at which time he seeks to have the
 same refinanced by another lender (again prior to 1/1/99). The 2nd lender then takes a mortgage security to secure its advance of $40,000.00 to the mortgagor. Under the Stamp Duties (Amendment) Act 1998, the mortgagor is entitled to exemption from stamp 
duties on the refinanced amount of $40,000.00 (i.e. $200 (computed at the rate of \'bd%)).}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
If the mortgagor had incurred additional debt \endash  say of a further $20,000.00 \endash  then the mortgagor would be liable to pay stamp duty on the additional debt (at \'bd% on $20,000.00).}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
 The Court examined the purpose of the 1998 amending Act, the purpose of revenue legislation generally, and the rules in aid of interpretation of revenue legislation. Finding that the bill reasons stated }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Stamp Duty is to be paid only once on the amount charged with duty}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
 the Court held that there was no ambiguity in the purpose of the amendment, which was to assist mortgagors to re-pay their debts to existing credit providers without further additional stamp duty liability.
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Held }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \endash  Stamp duty is not a tax on transactions as such, but a tax on documents which record and give effect to certain transactions. Ad}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 valorem duty}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 is}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 payable}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 on}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 document}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 which}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 has}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 effect}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 of transferring or creating a beneficial interest.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
If a document does not have this effect then, subject to any specific provisions in the Stamp Duties Act (or other legislation), it will attract one of the nominal fixed duties. The 1988 Amendment to the Stamp Duty Act was to allow mortgagors to 
borrow from other credit providers to help them re-pay their debts to existing credit providers without having to incur any additional stamp duty liability.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 If there was any ambiguity in the amending Act, it should be resolved in favour of the Plaintiff taxpayer.
\par 
\par }\pard \ql \fi-360\li360\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
[note: This case applies to applications for exemption of stamp duty lodged prior to 1/1/99.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
However, the case is invaluable for assisting with the method for calculating exemption of stamp duty, as provided in the example. In a refinancing situat
ion, stamp duty is thus assessable only on the portion of additional debt (over and above the reconveyed or refinanced debt)].
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383 
\par }{\b\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid673343 Cases referred to in Judgment
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131 Comptroller of Stamps v Martin}{\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383  [1967] VR 369
\par }\pard \s15\ql \fi-374\li374\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin374\itap0\pararsid12859383 {\b\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131 Donald Bull and Anor v Commissioner of Inland Revenue}{
\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383  [1998] ABU 17 and 18/97 Judgment 15 May 1998
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131 I.R. Commissioners v Ross and Coulter and Others (Bladnoch Distillery case)}{\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383  [1948] 1 All ER 616 
\par }\pard \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\b\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131 John Banks & Son Pty. Ltd. v Comptroller of Stamps}{
\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131  }{\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383 [1944] ALR 345
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131 John Danks Pty. Ltd. v Collector of Imposts}{\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383  [1944] VLR 172
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131 McGrath v Commissioner of Stamp Duties}{\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383  [1939] NZLR 950 
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid1966131 Russell (Inspector of Taxes) v Scott}{\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383  [1948] 2 All ER 1
\par 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid673343 
Subhas Parshotam for the Plaintiff 
\par Sunil Kumar for the Defendant 
\par }\pard \ql \fi-360\li360\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid12859383 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid673343 
\par }\trowd \irow0\irowband0\lastrow \ts18\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl 
\clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2088\clshdrawnil \cellx1980\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6768\clshdrawnil \cellx8748\pard\plain 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid3829537\yts18 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid673343\charrsid673343 18 January, 2001 \cell }\pard 
\ql \li1692\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1692\pararsid673343\yts18 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid673343\charrsid673343 JUDGMENT}{\fs24\lang2057\langfe1033\langnp2057\insrsid673343\charrsid673343 \cell 
}\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid673343\charrsid673343 \trowd \irow0\irowband0\lastrow 
\ts18\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2088\clshdrawnil \cellx1980\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6768\clshdrawnil \cellx8748\row }\pard 
\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid673343 Byrne, J}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid673343 :}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid673343\charrsid673343 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 From time to time borrowers under mortgages need to re}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 -}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 finance their loans, some times, as occurred in this case, from another lending institution.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 The question I have to decide is the amount of stamp duty payable on the document evidencing the re-financing.
\par 
\par Although in monetary terms the amount of stamp duty payable according to the Plaintiff and that claimed by the Defendant is not very large - in the case of the Plaintiff $56,00 in the case of the Defendant $348.00 - I am told by counsel that my decisio
n will}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 have}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 much wider}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 ramifications}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 than involving the immediate parties.
\par 
\par The matter came before me by way of Originating under {\*\bkmkstart s45_Stamp_Duties_Act_Hari_Kumar_v_AG}Section 45 {\*\bkmkend s45_Stamp_Duties_Act_Hari_Kumar_v_AG}
of the Stamp Duties Act Cap. 205 which gives High Court the power of deciding finally all questions as to the amount of duty chargeable on an instrument which in Section 2 includes every written document.
\par 
\par Before turning to the relief sought in the Originating issued on the 16th of May 2000 it is convenient to mention the following facts which are not in dispute:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8852607 {\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (1)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The Plaintiff owns the land comprised in Crown Lease No. 12172.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (2)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The Plaintiff gave a mortgage over the land to Home Finance Company Limited}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (hereinafter }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 HFCo}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 ); the mortgage is dated 7th September 1998 ("the first HFCo Mortgage").}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (3)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The Plaintiff gave another mortgage over the land to HFCo.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
This mortgage is dated 9th April 1999 ("the second HFCo Mortgage").}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (4)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The first HFCo Mortgage had earlier, on 8th October 1998, been stamped by the Commissioner under the Stamp Duties (Amendment) Act 1982.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (5)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 In}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 particular,}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 stamping}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 was}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 effected}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 under {\*\bkmkstart s2_Stamp_Duties_Amdt_1982_Har_Kumar_v_AG}Section 2{\*\bkmkend s2_Stamp_Duties_Amdt_1982_Har_Kumar_v_AG} of the Stamp Duties (Amendment) Act 1982.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (6)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Pursuant to this provision, the mortgage was exempted from payment of stamp duty but noted to secure indebtedness of $53,198.00.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (7)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The second HFCo Mortgage had also earlier on 13th April 1999 been stamped by the Commissioner under the Stamp Duties Act.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (8)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The second HFCo Mortgage was stamped to indebtedness}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
$5,200.00 with stamp duty at rate of 0.5% paid (i.e. $26.00).
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par On 4th January 2000 the Plaintiff gave a mortgage to Colonial National Bank ("CN Bank") to secure the facilities proposed to be given by it to the Plaintiff set out in a letter to the Plaintiff dated 22nd November 1999.
\par }\pard \ql \li43\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin43\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par The facility to be given by CN Bank was a total of $64,000.00 and was stated as being for the following purposes:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8852607\charrsid12859383 
\par }\trowd \irow0\irowband0\ts11\trgaph108\trleft1309\trftsWidth3\trwWidth5236\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3712\clshdrawnil \cellx4913\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth402\clshdrawnil \cellx5309\clvertalt\clbrdrt
\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1122\clshdrawnil \cellx6545\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (1)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 To re-finance his debt with HFCo}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell -\cell $62000.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow0\irowband0
\ts11\trgaph108\trleft1309\trftsWidth3\trwWidth5236\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3712\clshdrawnil \cellx4913\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth402\clshdrawnil \cellx5309\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1122\clshdrawnil \cellx6545\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (2)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 For documentation costs}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell -\cell }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid4091900 $2000.00 \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow1\irowband1
\ts11\trgaph108\trleft1309\trftsWidth3\trwWidth5236\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3712\clshdrawnil \cellx4913\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth402\clshdrawnil \cellx5309\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1122\clshdrawnil \cellx6545\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell \cell }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid4091900 $64000.00\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow2\irowband2\lastrow 
\ts11\trgaph108\trleft1309\trftsWidth3\trwWidth5236\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3712\clshdrawnil \cellx4913\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth402\clshdrawnil \cellx5309\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1122\clshdrawnil \cellx6545\row }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par At that time, the amount that was owed by the Plaintiff as at 29th December 1999 was as stated in HFCo}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
s letter of 29th September 1999 to the Plaintiff, namely $61,513,68.
\par }\pard \ql \fi720\li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
On or about 26th January 2000, the Plaintiff made an application for exemption from stamp duty under the Stamp Duties (Amendment) Act 1998.
\par In this application, the Plaintiff requested that exemption from stamp duty be given to him to the extent of the stamp duties paid whether earlier exempted or paid on the first HFCo Mortgage and the second HFCo Mortgage.
\par 
\par The computation of this appears in a statutory declaration of Isikeli Kini Taoi, Bank Manager of CN Bank made on the 15th of December 1999 and is as follows:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }\trowd \irow0\irowband0\ts11\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1258\clshdrawnil \cellx2590\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1337\clshdrawnil \cellx3927\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx5423\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13531707 No.\cell Date:\cell Amount\cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13531707 \trowd \irow0\irowband0
\ts11\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth1258\clshdrawnil \cellx2590\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1337\clshdrawnil \cellx3927\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx5423\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 59530
\cell 1998\cell (exempt)\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow1\irowband1
\ts11\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth1258\clshdrawnil \cellx2590\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1337\clshdrawnil \cellx3927\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx5423\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell 
\cell ($53,198.00)\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow2\irowband2
\ts11\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth1258\clshdrawnil \cellx2590\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1337\clshdrawnil \cellx3927\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx5423\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 19657
\cell 1999\cell }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13531707 ($5,200.00)\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13531707 \trowd \irow3\irowband3
\ts11\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth1258\clshdrawnil \cellx2590\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1337\clshdrawnil \cellx3927\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl 
\clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx5423\row }\pard \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell 
\cell }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13531707 ($58,398.00)\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\trowd \irow4\irowband4\lastrow \ts11\trgaph108\trleft1332\trftsWidth1\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1258\clshdrawnil \cellx2590\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1337\clshdrawnil \cellx3927\clvertalt\clbrdrt\brdrtbl \clbrdrl
\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx5423\row }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par These stamp duties were paid on the HFCo Mortgages. The amount of $58,398.00 was rounded off to $58,400.00 for computation purposes.
\par 
\par The application was that exemption be granted to the Plaintiff to the extent of the stamp duty paid and/or exempted on}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 HFCo}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Mortgages,}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 to}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 extent of the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 amount of indebtedness being re-financed, namely $58,398.00 with further stamp duty to be paid on the difference of $5,602.00.
\par 
\par The Commissioner allowed the application but the Plaintiff rejects the manner in which she has carried out her computations.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 These were as follows:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }\trowd \irow0\irowband0\ts11\trgaph108\trleft1496\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4114\clshdrawnil \cellx5610\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx7106\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Amount of indebtedness to be stamped}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell $64,000.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow0\irowband0
\ts11\trgaph108\trleft1496\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4114\clshdrawnil \cellx5610\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx7106\row }\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 1.0% of this}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell $640.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\trowd \irow1\irowband1\ts11\trgaph108\trleft1496\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4114\clshdrawnil \cellx5610\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx7106\row }\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Exemption allowed for the two HFCo mortgages:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 
\par $292.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 \trowd \irow2\irowband2
\ts11\trgaph108\trleft1496\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4114\clshdrawnil \cellx5610\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx7106\row }\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (being 1/2% of $58,400.00)\cell \cell }\pard 
\ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow3\irowband3
\ts11\trgaph108\trleft1496\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4114\clshdrawnil \cellx5610\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx7106\row }\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Stamp duty payable:}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  
}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 $348.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow4\irowband4\lastrow 
\ts11\trgaph108\trleft1496\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth4114\clshdrawnil \cellx5610\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1496\clshdrawnil \cellx7106\row }\pard 
\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par For his part the Plaintiff contends that he is liable to pay only $56.00 computed as follows:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }\trowd \irow0\irowband0\ts11\trgaph108\trleft748\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5152\clshdrawnil \cellx5900\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1206\clshdrawnil \cellx7196\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Amount of indebtedness to be stamped}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  
}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell $64,000.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\trowd \irow0\irowband0\ts11\trgaph108\trleft748\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb
\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth5152\clshdrawnil \cellx5900\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1206\clshdrawnil \cellx7196\row }\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Exemption allowed for the two HFCo mortgages}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell $58,400,00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow1\irowband1
\ts11\trgaph108\trleft748\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth5152\clshdrawnil \cellx5900\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1206\clshdrawnil \cellx7196\row }\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Amount of indebtedness for which stamp duty is payable}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell $5,600,00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow2\irowband2
\ts11\trgaph108\trleft748\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth5152\clshdrawnil \cellx5900\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1206\clshdrawnil \cellx7196\row }\pard 
\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Stamp duty payable}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \cell }{\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 $56.00\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 \trowd \irow3\irowband3\lastrow 
\ts11\trgaph108\trleft748\trftsWidth1\trftsWidthB3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth5152\clshdrawnil \cellx5900\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1206\clshdrawnil \cellx7196\row }\pard 
\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par It is on these facts that the Plaintiff seeks the following relief in his Originating Summons:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13788612 {\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 A.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
A Declaration that the Commissioner of Stamp Duties had acted incorrectly in assessing stamp duty of $292.00 on a "Mortgage}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  as described herein) lodged for stamping by the Plaintiff at her office.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 B.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 A Declaration:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \li1440\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13788612 {\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (i)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 That the Plaintiff is entitled to 
exemption from stamp duties on the said Mortgage lodged by him with the Commissioner of Stamp Duties for stamping, for indebtedness of $58,400.00;}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (ii)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
That the Plaintiff is not obliged to make payment of any stamp duty to secure the said indebtedness of $58,400.00; and}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (iii)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
That the Plaintiff is obliged to payment of stamp duty of only $56.00 for indebtedness of $5,600.00.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13788612 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 C.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 An Order that the Defendant do pay back to the Plaintiff
 the sum of $292.00 paid by him to the Commissioner of Stamp Duties as stamp duty on this instrument, together with interest at the rate of 7.75% per annum from 1 April 2000 till the date of payment.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13788612\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 D.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 An Order that the Defendant do pay the Plaintiff the
 costs of and incidental to this action.
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par It is not in issue that the Plaintiff is not seeking exemption on the entire loan that is being provided to him by CN Bank; he is only seeking exemption to the extent of the amount that he is re-paying to HFCo.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1058644\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 It is also not in dispute that the Commissioner accepts that no distinction is to be drawn between:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1058644 {\fs24\lang2057\langfe1033\langnp2057\insrsid1058644\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Stamp duty that has been paid prior to 1/1/99;}{\fs24\lang2057\langfe1033\langnp2057\insrsid1058644  A}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1058644\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Stamp 
duty that has been exempted from being paid prior to 21/1/99 under the Stamp Duties (Amendment) Act 1982}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \fi-402\li1122\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1122\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid1058644\charrsid12859383 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 for the purpose of determining whether an application for exemption}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 from}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 stamp duty under}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Stamp Duties}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (Budget Amendments) Act 1999 applies and that if it applies a rate of one half percent is imputed on the exemption allowed under the 1982 amendment.
\par 
\par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid1058644 The Stamp Duties Act
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1058644\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 {\*\bkmkstart s3_Stamp_Duties_Act_Hari_Kumar_v_AG}Section 3{\*\bkmkend s3_Stamp_Duties_Act_Hari_Kumar_v_AG} of the Stamp Duties Act (as repealed replaced b
y Section 2 of the Stamp Duties (Amendment) Act 1982) provides for documents on which duty is to be charged.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
This section reads:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 "3.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Subject}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 to}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 exemptions}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 and provisions}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 as}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 to}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 conditional}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 exemptions contained in the Schedule, there shall be raised, le
vied, collected and paid unto Her Majesty for the public uses of Fiji upon and in}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 respect}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 of}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 several}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
instruments specified in the column of Part 1 of the Schedule headed "Nature of Instrument" the several duties specified in the column of that Part of the Schedule headed "Amount of Duty"."
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par {\*\bkmkstart s43_Stamp_Duties_Act_Hari_Kumar_v_AG}Section 43 {\*\bkmkend s43_Stamp_Duties_Act_Hari_Kumar_v_AG}of the Stamp Duties Act sets out what the Commissioner is required to do when documents are presented to her for stamping:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5450309 {\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 "43. Where an instrument is brought to the head office for assessment the Commissioner shall state whether it is liable to duty and if he is of the opinion that }{
\fs24\lang2057\langfe1033\langnp2057\insrsid5450309 \endash }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
it is not so liable, he shall impress thereon the Commissioner}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 s seal and the particular
 stamp denoting that it is not so liable; or}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
it is liable to duty or fine, he shall assess the duty or fine with which it is in his opinion chargeable and, on payment of the amount so assessed, shall stamp the instrument with the Commissioner}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 s seal}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 and}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 a}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 particular}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
stamp denoting the amount of duty or fine so paid."
\par }\pard \ql \fi720\li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 In summary, the role of the Commissioner is to:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5450309 {\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (a)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Accept instruments presented to her for stamping;}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (b)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Consider whether stamp duty on the instruments so presented to her is payable or not;}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (c)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
If she is of the view that stamp duty is not payable, then she impresses her seal on the instrument and denotes that no stamp duty is payable; or}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5450309\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (d)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
If she is of the view that stamp duty (and any fine) is payable, then, on payment of the amount so assessed, she stamps the instrument with her seal and denotes what stamp duty (and any fine) has been paid.
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par Again these matters are not in dispute between the Plaintiff and the Commissioner.
\par 
\par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid11887304 The Stamp Duties (Amendment) Act 1998}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid11887304\charrsid11887304 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Under this, Part 1 of the {\*\bkmkstart sch_Stamp_Duties_Act_Hari_Kumar_v_AG}Schedule{\*\bkmkend sch_Stamp_Duties_Act_Hari_Kumar_v_AG}
 to the Stamp Duties Act (as amended), provision is made for exemption from payment of stamp duty on a Debenture or a Mortgage where these are taken for "refinancing or reconveyance".
\par 
\par In the explanatory paper to the Bill preceding the Act paragraph 1 reads:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11887304\charrsid12859383 
\par }\pard \ql \fi28\li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
"This Bill seeks to amend the Stamp Duties Act as a result of the 1998 Budget.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The Bill is designed to provide greater flexibility in refinancing or reconveyance of mortgages and debentures.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Stamp Duty is to be paid only once on the amount charged with duty.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
However, stamp duty is still payable on any amount above the original amount."
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par I take this to m
ean that if a debt owing under a Debenture or Mortgage is being reconveyed or refinanced duty has already been paid on the original Debenture or Mortgage (to secure the indebtedness), then a Debenture or Mortgage taken to secure the same debt being reconv
eyed or refinanced is exempt from payment of any stamp duty - to the extent of the debt being reconveyed or refinanced.
\par 
\par If, however, any additional debt is being taken (that is, a debt over an above the reconveyed or refinanced debt), then stamp duty is payable (at the ad valorem rate) for the additional debt.
\par 
\par Counsel for the Plaintiff in his very helpful written submissions gives the following as an example, and I agree:}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11887304\charrsid12859383 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
"A mortgage is taken (prior to 1/1/99) by a lender to secure a debt of, say, $50,000.00. Ad valorem stamp duty is paid on this.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 This would be $250.00 (computed at the stamp duty rate of 1/2%).}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11887304\charrsid12859383 
\par }\pard \ql \li726\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin726\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
The debt is then reduced to, say, $40,000.00 by the mortgagor at which time he seeks to have the same refinanced by another lender (again prior to 1/1/99).}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11887304\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 The 2nd lender then takes a mortgage security to secure its advance of $40,000.00 to the mortgagor.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11887304\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Under the Stamp Duties (Amendment) Act 1998, the mortgagor is entitled to exemption from stamp duties on the refinanced amount of $40,000.00 (i.
e. $200.00 (computed at the rate of 1/2%)).}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11887304\charrsid12859383 
\par }\pard \ql \li686\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin686\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
If the mortgagor had incurred additional debt - say of a further $20,000.00 - then the mortgagor would be liable to pay stamp duty on the additional debt (at 1/2% on $20,000.00)."
\par }\pard \ql \li43\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin43\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par Again, there is no dispute between the Plaintiff the Commissioner on this legal position.
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid11887304 The Stamp Duties (Budget Amendment) Act 1999
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par Under the {\*\bkmkstart Stamp_Duties_Amdt_1999_Har_Kumar_v_AG}Stamp Duties (Budget Amendments) Act 1999{\*\bkmkend Stamp_Duties_Amdt_1999_Har_Kumar_v_AG}, the ad valorem rate of stamp duty payable on a Mortgage was increased from \'bd % to 1.0%.
\par 
\par The Act was brought in pursuant to the 1999 Budget under which it was sought to increase stamp duty payable on mortgage financing.
\par 
\par I am informed by both counsel that whilst the Act does not specify this, under the Budget announcement (and as also announced by the Commissioner), the new rate was to be applied on Mortgages presented to the office of the Commissioner of Stamp Duties on 
and after 1/1/99.
\par 
\par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid16149890 The Issues
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par The issue}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 therefore}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 is}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 simply}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 this,}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 should}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
the Commissioner assess stamp duty (and therefore, the exemption (if any)) by computing stamp duty at the rate of 1.0% on the amount of indebtedness being refinanced (and give credit 
for the stamp duty paid or earlier exempted (as the case may be)) or should she allow}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 exemption}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 to}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 extent}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 of}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 indebtedness}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 being refinanced i.e. $5,600.00?
\par 
\par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid14942392 The Law - Construction of Revenue Legislation
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par Stamp duty is not a tax on transactions as such, but a tax on documents which record and give effect to certain transactions: Section 3 of the Stamp Duties Act as amended in 1982.
\par 
\par A second, and fundamental, principle is that ad valorem duty}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 is}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 payable}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 on}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 a}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 document}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 which}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 has}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 effect}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 of trans
ferring or creating a beneficial interest.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
If a document does not have this effect then, subject to any specific provisions in the Stamp Duties Act (or other legislation), it will attract one of the nominal fixed duties.
\par 
\par The cardinal principle governing t
he construction of revenue laws is that the subject is not taxable by inference or by analogy, but only by the plain words of a statute applicable to the facts and circumstances of his case, and any ambiguity construed in favour of the taxpayer.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 Thus in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 
{\*\bkmkstart Russell_Inspector_Taxes_v_Scott_Hari_AG}Russell (Inspector of Taxes) v Scott}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  {\*\bkmkend Russell_Inspector_Taxes_v_Scott_Hari_AG}
[1948] 2 All ER 1 HL, Lord Simonds said at p.5.}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13138269\charrsid12859383 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
"My lords, there is a maxim of income tax law which, though it may sometimes be over-stressed, yet ought not to be forgotten.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 It is that the subject is not to be taxed unless the words of the taxing statute unambiguously impose the tax on him.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 It is necessary that the maxim should on occasion be reasserted and this is such an occasion."
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par Similar}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 statements}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 may}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 be}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 found}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 in}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 
{\*\bkmkstart McGrath_v_CSD_Hari_Kumar_v_AG}McGrath}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid13138269  }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 v Commissioner of Stamp Duties}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  {\*\bkmkend McGrath_v_CSD_Hari_Kumar_v_AG}[1939] NZLR 950 at p. 953 and }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 
{\*\bkmkstart IR_Commissioners_v_Ross_Hari_Kumar_v_AG}I.R. Commissioners v Ross and Coulter and {\*\bkmkend IR_Commissioners_v_Ross_Hari_Kumar_v_AG}Others (Bladnoch Distillery case)}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
 [1948] 1 All ER 616 at p.625 per Lord Thankerton.
\par 
\par These are just three examples and there are many others including the Fiji Court of Appeal decision in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 {\*\bkmkstart Donald_Bull_v_CIR_Hari_Kumar_v_AG}Donald Bull and Anot
her v Commissioner of Inland Revenue}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  {\*\bkmkend Donald_Bull_v_CIR_Hari_Kumar_v_AG}Civil Appeal No. ABU 17 and 18 of 1997 unreported judgment of 15th May 1998.
\par 
\par }{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid5636785 Reference to Extrinsic Materials
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par Until the House of Lords decision in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 {\*\bkmkstart Pepper_v_Hart_Hari_Kumar_v_AG}Pepper v Hart}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  
{\*\bkmkend Pepper_v_Hart_Hari_Kumar_v_AG}[1993] AC 593 there was an almost inflexible rule excluding reference to parliamentary materials as an aid to statutory interpretation but this rule was relaxed so as to permit reference when:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5636785 {\fs24\lang2057\langfe1033\langnp2057\insrsid5636785\charrsid12859383 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 (1)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
the legislation is ambiguous or obscure or leads to an absurdity;
\par (2)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the material relied upon consists of statements by}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 a Minister}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 or}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 other promoter}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 of}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 a Bill together with such Parliamentary materials as is necessary to understand such statements; and
\par (3)}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 the statements are clear.
\par }\pard \ql \fi720\li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 When }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 Bull}
{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid13138269 '}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid13138269 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
 case went to the Supreme Court in March 1999 the Court perhaps went a little further than the House of Lords when it said at pages 7-8 of the majority judgment of Lord Cooke of Thorndon and Sir Anthony Mason:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5636785\charrsid12859383 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 "In
 our view, the extrinsic materials to which reference can be made as an aid to statutory construction are not limited to Parliamentary materials.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 In the past, at least for the purpose of identifying the "mischief" sought to be remedied by legislation, reso
rt has been made to the reports of committees of experts or other persons on which legislation has been based. We see no reason why reports of that kind cannot be used as an aid to statutory construction, without being confined in their use to the identif
ication of the mischief aimed at.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Indeed, we consider that it would be unwise to limit the extrinsic materials to which a court can legitimately have regard, so long as the pre-conditions of ambiguity and clarity are observed and the materials are of such a
 kind that they do throw significant light on the statutory intention."
\par }\pard \ql \fi720\li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
Thus on these authorities the Court is entitled to consider the objects and reasons to the Bill preceding the Stamp Duties (Amendment) Act 1998 which I have already quoted.
\par 
\par In my view the important words for the purposes of this case are:
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid5636785 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 "The Bill is designed to provide greater flexibility in refinancing or reconveyance of mortgages and debentures."
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par Again in the notes on objects and reasons to the Bill it is said:
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid5636785 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 "Stamp Duty is to be paid only once on the amount charged with duty."
\par }\pard \ql \li43\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin43\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 In }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid11282567 
{\*\bkmkstart Comptroller_Stamps_v_Martin_Hari_AG}Comptroller of Stamps v Martin}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  {\*\bkmkend Comptroller_Stamps_v_Martin_Hari_AG}[1967] VR 369 at p, 372 Adam J. said:
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid5636785 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 "But in any case, as one is constantly reminded, principle
 and reason afford no sure guide to the law on the subject of stamps, which is a matter positivi juris depending on the language of the legislature: see, for example, }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid11282567 
{\*\bkmkstart John_Danks_v_Collector_Imposts_Hari_AG}John Danks Pty. Ltd. v Collector of Imposts}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  {\*\bkmkend John_Danks_v_Collector_Imposts_Hari_AG}[1944] VL.R. 172, at p. 174 }{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid11282567 {\*\bkmkstart John_Banks_v_Comptroller_Stamps_Hari_AG}sub. nom.John Banks & Son Pty. Ltd. v Comptroller of Stamps}{
\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383  {\*\bkmkend John_Banks_v_Comptroller_Stamps_Hari_AG}[1944] A.L.R. 345."
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 {\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
\par At p. 374 Adam J. referred to {\*\bkmkstart s22_Victorian_Stamps_Act_Hari_Kumar_v_AG}Section 22(a) of the Victorian Stamps Act 1958 {\*\bkmkend s22_Victorian_Stamps_Act_Hari_Kumar_v_AG}
which he said dealt with the case of one instrument and would appear to be directed to protecting the revenue.
\par 
\par The only comment I make on that statement is that Section 22 of the Victorian Stamps Act is in terms noticeably different from the legislation with which I am concerned here.
\par 
\par Adopting therefore what Adam J. said in Martin}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 s at p.372 I am satisfied that the 1988 Amendment was}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
designed to allow mortgagors to borrow from other credit providers to help re-pay their debts to existing credit providers without having to incur any additional stamp duty liability.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 
 }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 I can find no ambiguity in the 1998 Amendment Act b
ut, should I be wrong in that, then I consider that ambiguity should be resolved in favour of the taxpayer, in this case the Plaintiff.
\par 
\par Accordingly I make the declarations sought in the Originating Summons.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
As to costs I order the Defendant to pay the Plaintif}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383 f}{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
s costs which I fix at $500.00 together with all reasonable disbursements.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12859383\charrsid12859383  }{\fs24\lang2057\langfe1033\langnp2057\insrsid8215946\charrsid12859383 
For the purposes of completeness I note that the Defendant made no submission opposing the interest rate of 7.75% per annum from the 1st of April 2000 until the date of payment.
\par 
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12859383 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\lang2057\langfe3081\langnp2057\insrsid8215946\charrsid12859383 Application granted.

\par 
\par }\pard \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5636785 {\insrsid8215946\charrsid12859383 Marie Chan}{\lang2057\langfe3081\cgrid0\langnp2057\insrsid1972231\charrsid5636785 
{\*\bkmkend John_Ali_v_Local_Government_Committee}
\par }}