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\fs16\insrsid10500829 v}{\fs16\insrsid10500829\charrsid14567563  Commissioner }{\fs16\insrsid10500829 o}{\fs16\insrsid10500829\charrsid14567563 f Inland Revenue}{\fs16\insrsid10500829  & Ors. }{\fs16\insrsid10500829\charrsid14567563 (No. }{
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\f180\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 {\*\bkmkstart Jokapeci_Koroi_MPC_FLP_v_Inland_R_No_2}JOKAPECI KOROI, MAHENDRA PAL CHAUDHARY, DR. 
GANESH CHAND & FIJI LABOUR PARTY v COMMISSIONER OF INLAND REVENUE, ATTORNEY-GENERAL AND THE REPUBLIC OF FIJI }{\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 (No. 2)}{
\b\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
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{\*\bkmkend Jokapeci_Koroi_MPC_FLP_v_Inland_R_No_2}High Court Civil Jurisdiction
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \f180\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 31 August, 2001
\tab \tab \tab \tab \tab \tab HBC 179/01L 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \f180\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
Value Added Tax Decree \endash  urgent interim stay by First Defendant \endash  judgment imposing permanent stay on imposition of VAT on 6 essential food items WEF 2 September 2001 - depriving Plaintiff obtaining fruits of judgment \endash  
appeal by D1 but no appeal lodged by present government D2 - where does balance of advantage and convenience lie? - no special circumstances offered}{\i\f0\lang2057\langfe1033\langnp2057\insrsid13000338  }{
\i\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 to suspend normal laws and apply doctrine of necessity.
\par }{\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
\par In (No. 1), the Court imposed a permanent injunction against re-imposing VAT on 6 essential food items with effect from 1st September 2001. D1, who is the applicant in these proceedings, filed a Notice of Appeal against the judgment impugned. Although D2 
had not filed an appeal, it supported the application for stay, pending the decision of a new incoming government. The Court queried D1}{\f0\lang2057\langfe1033\langnp2057\insrsid13000338 '}{
\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 s appeal, given that government departments normally abide by the decision of the Court, and where the decision impugned was a political decision made by a caretaker government.}{
\f0\lang2057\langfe1033\langnp2057\insrsid13000338  }{\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 The }{\caps\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 d}{
\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 efendants}{\f0\lang2057\langfe1033\langnp2057\insrsid13000338 '}{\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  affidavits had not descended into 
factual particulars in order for the Court to suspend the normal laws of the land, in order to apply the doctrine of necessity. Special circumstances were not offered here. The Court found on the other hand, the Plaintiff}{
\f0\lang2057\langfe1033\langnp2057\insrsid13000338 '}{\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 s two affidavits useful in setting out the market}{\f0\lang2057\langfe1033\langnp2057\insrsid13000338 '}{
\f0\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 s preparedness for the change to accounting procedures for the removal of VAT to essential food items.
\par }\pard\plain \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\b\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 
\par Held \endash  }{\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 The principles of stay are well established: the Appellant has to show special circumstances. The Court}{\lang2057\langfe3081\langnp2057\insrsid13000338 '}{
\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 s approach in holding a balance of advantage is to give full and proper weight to the starting principle that there has to be a good reason for depriving a Plaintiff from ob
taining the fruits of a judgment.}{\lang2057\langfe3081\langnp2057\insrsid13000338  }{\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 The }{\caps\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 d}{
\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 efendants failed to supply factual particulars of special circumstances to enable the Court to assess whether to suspend the normal laws of the land, in order to apply the 
doctrine of necessity.}{\lang2057\langfe3081\langnp2057\insrsid13000338  }{\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 The balance of convenience favoured 850,000 people not to have to pay VAT on essential food items. 
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 Winchester Cigarette Machinery Limited v Payne & Anor (No. 2) }{\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 (1993) TLR 647 appl.
\par 
\par Obiter dicta \endash (1) The First Defendant}{\lang2057\langfe3081\langnp2057\insrsid13000338 '}{\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 s lack of authority for use of public funds on litigation on matters outside its 
independent and neutral role is a matter of concern, when the Commissioner deposed he was not concerned with policy decisions, only with administration, collection and enforcement of VAT.}{\lang2057\langfe3081\langnp2057\insrsid9203937 
\par }{\lang2057\langfe3081\langnp2057\insrsid13000338\charrsid13000338 
\par }{\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 (2) Witnesses are not assessed by rank or by virtue of their high office, but by the quality of their factual, relevant, and credible evidence. 
\par 
\par Interim stay refused. Matter adjourned to 27 September 2001 to perfect original orders.
\par 
\par }{\b\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 Other cases referred to in Ruling
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 Krishna Murti v Atul Kumar Ambalal Patel }{\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 (unrep) ABU0014/00 
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 Peter Elsworth & Anor v Yanuca Island Ltd }{\lang2057\langfe3081\dbch\af13\langnp2057\insrsid9203937\charrsid13000338 \hich\af0\dbch\af13\loch\f0 [2001] HBC015/97L Ruling 5 June 2001}{
\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 
\par }{\b\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
Vipul Mishra for the Plaintiffs 
\par Robert Smith for the First Defendant 
\par }\pard\plain \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 Akamigbo for the }{
\i\caps\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 s}{\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 econd }{\i\caps\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 d}{
\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 efendant
\par 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 31 August,}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13000338  2001
\par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 RULING
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 [Interim Stay]
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 Gates, J
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 The 1st Defendant returns to court on a Summons for interim stay dated 30 August 2001. He had filed a Notice of Appeal today, against a decision of this court in these proceed
ings delivered on 24 August 2001. He files the affidavit in support of himself as Chief Executive Officer of the Authority responsible for tax collection sworn also on 30 August 2001. I allowed this affidavit to be filed and read in photocopy form, awaiti
ng the filing of the original, because of the urgency of this application.
\par 
\par The Plaintiff filed 2 affidavits in opposition. They are the affidavits of Sanjay Kamal Prasad a Director of Rajendra Prasad Ltd. A company operating a chain of supermarkets, swo
rn and filed on 30 August 2001, and the affidavit of Dr. Ganesh Chand, who has previously testified in these proceedings, a Minister in the Coalition Government, also sworn and filed on 30 August 2001.
\par 
\par Counsel have had to file their necessary papers and affidavits as well as written submissions and cited cases with great haste. They are to be commended for doing so with such speed and effectiveness.
\par 
\par Mr. Smith}{\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 s argument is that because one of the orders in the judgment namely that there be a permanent inj
unction restraining the 1st Defendant with effect from 1st 
September 2001 from enforcing payment of VAT on 6 items of essential foods it was necessary that there be an urgent stay on such order, at least in the interim until a full stay application could b
e made. This would also allow the incoming Government following the General Election, which is presently being conducted, to consider the question of appeal when in office and be able to give full instructions to its lawyers.
\par 
\par Mr. Akamigbo for the Attorney-General the 2nd
 Defendant informs me that the present Government supports the application for stay. However there is presently no appeal filed on behalf of the caretaker Government whose re-imposition of tax has been impugned by the judgment. Whether or n
ot the judgment will be appealed by the 2nd 
Defendants will depend upon the decision of the incoming Government. That decision is being left to the new government. This is a responsible stance to be adopted by all those concerned presently for the affairs of the State.
\par 
\par This must needs to be a curtailed ruling in view of the need also for an immediate decision. I queried Mr. Smith during the course of argument as to how it was that the Commissioner of Inland Revenue, the public servant, was making an appeal
. Normally government departments, such as the Registrar of Titles, are content to abide the decision of the court, where, as here, they have no public or professional interest in the decision. The case concerned the validity of a political decision made 
by the caretaker government the 2nd
 Defendant to re-impose VAT on essential food items. As was made clear by him in the course of a lengthy affidavit the Commissioner accepts he is not concerned with policy decisions, only with administration, collection an
d enforcement of the VAT. I asked Mr. Smith to consider the position of public funds being incurred on litigation matters outside of the Commissioner}{\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 s role and to consider the repercussions of lack of authority for such public expenditure.
\par 
\par It was strange
 therefore for the Commissioner to go outside of his independent and neutral role to advocate a decision made by the Government of the day. I allowed time for instructions for careful consideration on this matter to be taken by Mr. Smith from the Commissi
oner. In due course Mr. Smith informed me that his instructions were to continue.
\par 
\par I have next to consider the stay itself. The principles for stay are well established. I refer to the Court of Appeal}{\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
s decision in}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 {\*\bkmkstart Krishna_Murti_v_Patel_Koroi_v_CIR_2}Krishna Murti v AtuI Kumar Ambalal 
{\*\bkmkend Krishna_Murti_v_Patel_Koroi_v_CIR_2}Patel }{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 (unreported)}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 Court of Appeal Fiji Civil Appeal No. ABU0014 of 2000 p 2-3 and my own decision in the same case (unreported) Lautoka High Court Civil Action No. HBC00225.99L 8 March 2000. B
oth of which dealt with the principles. The Appellant has to show some special circumstances. In the}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
{\*\bkmkstart Winchester_Cigaret_v_Payne_Koroi_v_CIR_2}Winchester Cigarette {\*\bkmkend Winchester_Cigaret_v_Payne_Koroi_v_CIR_2}Machinery}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  case}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  }{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 (p 648) which I cited in}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  }{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 {\*\bkmkstart Peter_Elseworth_v_Yanuca_Koroi_v_CIR_2}Peter Elsworth & Anor. v Yanuca Island {\*\bkmkend Peter_Elseworth_v_Yanuca_Koroi_v_CIR_2}Ltd.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  (unreported)}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  }{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
Lautoka High Court Civil Action No. HBC0157.97L 5 June 2001, at p 9: Lord Justice Ralph Gibson had said:}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13000338\charrsid13000338 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13000338 {\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
...in recent cases, it had been said that the practice of the court had moved on from the principle that the only ground for a stay was the reasonable probability that damages and costs paid would not be repaid if the appeal succeeded.
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13000338 {\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 Those cases held that the approach of the court now was a matter of 
common sense and a balance of advantage.
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13000338 {\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
But in holding any such balance of advantage, full and proper weight had to be given by the court to the starting principle that there had to be a good reason for depriving a Plaintiff from obtaining the fruits of a judgment.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 For the purposes of this urgent interim stay only, I presume in the Appellant}{\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 s}{\fs24\lang2057\langfe1033\langnp2057\insrsid13000338  }{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 favour that all of the grounds are arguable.
\par 
\par Mr. Smith argues that the Commissioner and the Minister of Fina
nce by virtue of their high office are to be accepted when they testify of dire necessity in their affidavits. I respectfully differ from that view. Witnesses are not assessed by rank, but by the quality of their factual, relevant, and credible evidence. 
N
either witness descended to factual particulars such that a court upon that evidence alone, could suspend the normal laws including the supreme law of the land, in order to apply the doctrine of necessity to otherwise unlawful acts. Evidence to excuse unl
awful conduct must needs be of a very high standard. More so when the Constitution is being breached.
\par 
\par Where does the balance of advantage and convenience lie? Is it with the Commissioner and his staff for the 1st Defendant or with the successful litigant the Plaintiff moving the court on behalf of, or for the advantage of, most of Fiji}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
s population, over 850,000 persons. The other consideration is perhaps the caretaker government, represented by the Attorney-General the 2nd Defendant, who may or may not appeal the decision.
\par 
\par The Commissioner says the judgment will cause disruption. No doubt this is partially true. On the other hand the Plaintiffs have descended to particulars, and in 2 focussed affidavits have effectively countered the Commissioner}{
\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 s affidav
it, which it must be said was largely opinion and advocacy. Mr. Sanjay Prasad, the supermarket director, said there was wide awareness of the decision and of its effect. There was no uncertainty in the market place and instructions were well in place in s
tores for the change from 1st
 September 2001, nor was there confusion amongst the shopkeepers he had spoken to. He had also consulted his accountants Price Waterhouse Coopers who had given necessary advice for the change, which he said was relatively simple.
\par 
\par As I had indicated, in weighing the respective advantages and convenience in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 {\*\bkmkstart CPrasad_v_Republic_5_Koroi_v_CIR_2}Chandrika Prasad v Republic of Fiji}{
\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338  {\*\bkmkend CPrasad_v_Republic_5_Koroi_v_CIR_2}[Respondent}{\fs24\lang2057\langfe1033\langnp2057\insrsid13000338 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid9203937\charrsid13000338 
s Summons for Stay No. 2] 20 December 2000, one must conside
r the numbers involved. 850,000 people will no doubt find it no inconvenience at all not to have to pay VAT on essential food items. I cannot envisage a Court of Appeal, if the Commissioner succeeds, imposing a retrospective commencement date for re-impos
ition.
\par 
\par }\pard\plain \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 
I decline to grant an interim stay on the declaratory orders and injunction at this stage. I order costs for the Plaintiffs of $500. I shall be prepared to hear an application later for stay based on fuller evidence and argument if so desired. Meanw
hile 27 September 2001 is already fixed for attendance at court for the perfection of the original orders.
\par }{\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 
\par }\pard \s16\qr \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 Application refused.
\par }\pard \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\i\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 
\par }\pard \s16\qr \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13000338 {\lang2057\langfe3081\langnp2057\insrsid9203937\charrsid13000338 Marie Chan
\par }}