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\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid3551812 IN THE SUPREME COURT OF FIJI}{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid3551812 \par }{\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid3551812 (WESTERN DIVISION) \par AT LAUTOKA}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9119461\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 Appellate Jurisdiction \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 Civil Appeal No. 7 of 1979 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 BETWEEN}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid4272709 NATIVE LAND TRUST BOARD \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 Appellant \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 AND}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14892268 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid4272709 NADI TOWN COUNCIL \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 Respondent \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1001769 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15357863\charrsid7408008 Mr. A. Balram}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 , Counsel for the Respondent \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 Mr. A. Qe}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid7408008 taki, Counsel for the Appellant \par \par }\pard \qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3164338 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14892268\charrsid3551812 JUDGMENT}{ \b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3164338\charrsid3551812 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3164338 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3164338\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 This is an appeal by the N.L.T.B. who were sued in the Nadi Magistrate}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 s Court by the Nadi Town Council for $1,655.47 being rates unpaid for the years 1974 and 1975 on several pieces of native land.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid3164338\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 \par The N.L.T.B. did not deny that the native land was liable to rates or the amount claimed. They objected solely on t}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12062569\charrsid7408008 he ground that liability for}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 town rates on native land does not rest upon the N.L.T.B. because they are not }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 the owner}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 under Sections 2 & 75 of the Local Government Act No. 4/72 (hereinafter called }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 the Act}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 ). \par \par Before the learned magistrate argument was limited to one issue namely who is liable as an owner of native land to pay rates under the Act. In a cogent and well balanced judgment the learned magistrate Mr. Kepa came to the conclusion that the N.L.T.B and not the local Fijian landowners were liable. \par \par The arguments presented to the magistrate are relied upon in this appeal by the N.L.T.B. and the Town Council}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 . Mr. }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 Qe}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491\charrsid7408008 taki}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 for the N.L.T.B. had clearly taken pains to prepare his submissions and he presented a li st of authorities which he relied upon.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1715436\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 \par The law appertaining to the imposition and collection of town rates is contained in the Act. S.75 deals with liability for rates and enacts that}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 - \par \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5993765 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 S.75 (1) (a)}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 _____________ }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 rates shall be a first}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 charge on the land noted and shall be recoverable by the}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 council from}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 - \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5993765 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 \par }\pard \ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid11670009 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 (a) the owner at the time of making the rate;}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11670009 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 \par The remainder of the section is not applicable to those proceedings. \par \par It becomes necessary to ascertain who is the owner and the Act defines }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 owner}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 in S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 2 as being- \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8479235 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8479235 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 a person other than a mortgagee not in possession; who is for the time being entitled to dispose of the fee simple of the land whether in possession or reversion and includes also a person holding or entitled to the rents and profits of th e land under a registered lease or registered}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8463839\charrsid7408008 agreement.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11670009\charrsid7408008 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8479235 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8479235 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8463839\charrsid7408008 Provided that in the case of unalienated native land the term }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8463839\charrsid7408008 owner}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8463839\charrsid7408008 shall mean the proprietary unit.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8463839\charrsid7408008 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8463839 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8463839\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 It is not suggested that the land is unalienated and therefore we are not concerned with the proviso except in so far as it may assist in determining who is the owner of alienated native land. According to the Interpretation Act No. 11/67 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 the proprie}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 tory unit}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 - \par \par }\pard \ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7807044 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 in the case of native land means the propr}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 i}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 etory unit registered under the provisions of the Native Land Ordinance as being the owner of such land.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7807044 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 \par There is nothing very }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid12062569\charrsid7408008 surprising}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 in the provisio to S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 2 because if native lands are alienated this must have been done by the N.L.T.B. under the p owers vested in them by the N.L.T. Ordinance Cap.115. Under S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 4(1) of the N.L.T. Ordinance the control of all native land is vested in the N.L.T.B. and the Board administers it for the benefit of the Fijian owners. \par \par S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 8}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13979304\charrsid7408008 (1)}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 of the Ordinance authorises the Board to grant lease of native land; S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 10(1) permits them to charge}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 fees for preparation of leases; S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 12(1) prohibits dealings with the leaseholds of native land without the Board}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 s consent and describes the Board as a lessor and S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7408008\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 14(1) permits the Bo ard to deduct not more than 25% of the rent to cover their costs of collection and administration. By }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13979304\charrsid7408008 S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 } {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13979304\charrsid7408008 5(}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 1) of the Ordinance a Fijian owner cannot deal with his land in any way without the consent of the N.L.T.B. Timber concessions are under the control of the N.L.T.B}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13979304\charrsid7408008 . and under S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid13979304\charrsid7408008 33 of T}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 he Forest Ord. Cap.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 128 the Conservator of Forests may not }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5536225\charrsid7408008 issue a licence to remove timber}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 without the consent of the N.L.T.B. and By S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8479235\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14166992\charrsid7408008 25 the royalties must be paid}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 to the N.L.T.B. It is apparent from the foregoings t hat the only way in which native land can be alienated or commercialised is by the powers vested in the N.L.T.B. and control and management of the income therefrom is vested in the N.L.T.B. for the benefit of the native beneficial owners.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7807044\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 \par In considering the definition of }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 owner}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 in S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7408008\charrsid7408008 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 2 of the Act as a }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 person holding or entitled to the rents and profits}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 , the learned magistrate noted that the N.L.T.B. were entitled to retain 25% of the rents under S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7408008\charrsid7408008 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 14(1) of the N.L.T. Ord. to cover the cost of managing alienated native land. He regarded that power as sufficient to construe them as owners within that definition and with respect I concur in the magistrate}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 '}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 s view. In addition I also consider that the N.L.T.B. can be }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid8664912\charrsid7408008 regarded }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 as a}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid11019685\charrsid7408008 n owner because it is a person }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 holding the rents and profits}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 of alienated native land. They are responsible for collecting the rents and profits and once collected they hold them for the benefit of the native proprietory unit i.e. to pay}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4214547\charrsid7408008 the mataq}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 ali who are the beneficial owners of the land. The Board}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 '}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 s powers of managing monies received are very wide. Thus S.}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid7408008\charrsid7408008 }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 14(2) enac}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid4214547\charrsid7408008 ts that purchase money from}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 a sale or other disposition of native land can be dist}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid14233504\charrsid7408008 ributed among the beneficiaries }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 or invested and the proceeds from the investments may be distributed. If they retain investments purchased from profits that surely is tantamount to holding the profits.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5980695\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 \par Why should the provisio deliberately state that the owners of unalienated native land are the proprietory unit? Sur}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 e}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 ly the legislature must have contemplated that once the land is alienated then another owner is substituted for the proprietory unit or an additional owner comes into existence at the time of alienation. \par \par I was referred to Lautoka Action 249/76 }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid14367334 Vinodakandra Shankarbhai Patel & Ors. }{\b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid14367334 v }{ \b\i\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid14367334 Rajendra Prasad}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid7408008 in which my then learned broth}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid1317705\charrsid7408008 er Stuart J. held that the mataq}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid7408008 ali of alienated land were owners thereof under S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid7408008 2 of the Act. The learned judge was not considering liability for the rates but }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid7408008 entitlements}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid7408008 to be registered as voters in Ba town. Nevertheless his interpretation of the meaning }{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid7408008 owner}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5993765\charrsid7408008 "}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid7408008 if correct would be of great weight. He based his opinion on the members of the mataqali being entitled to the rents from the alienated land. I would not seek to differ from his viewpoint. However, as I have been at pains to explain the N.L.T.B. are also entitled to a portion of the rents up to 25% and in addition they are also persons holding the profits from alienated land. In other words, for the p urpose of S.2 of the Act the mataqali and the N.L.T.B. both being entitled to the rents are owners and in that connection it should be noted that the provisio to S.2 does not suggest that the propr}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 i}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid16472113\charrsid7408008 etory unit ceases to own the native land}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid7408008 once it has been a lienated. The town council are at liberty to place the mataqali and the N.L.T.B. on the roll of ratepayers but it is obviously easier for the Town council to seek payment from the N.L.T.B. than to try and collect from the various members of the mataqali.} {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid5722747\charrsid7408008 \par }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid7408008 \par I was also referred to the judgement of my learned brother }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 Kermode}{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid7408008 J. in A.27/73 Nausori Town Council v N.L.T.B. which was also a claim for arrears of rates on native land. In that case the land was unalienated native land and it is clearly fell within the provisio to S.}{ \fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491 }{\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid7408008 2 of the Act thereby placing responsibility for the rates upon the proprietory unit. It has no application to alienated land. \par \par The appeal is dismissed and the decision of the learned magistrate upheld. \par \par The appellant will pay the costs hereof to be taxed. \par \par }\pard \ql \li5040\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5040\itap0\pararsid1317705 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid15037491\charrsid15037491 (S}{ \b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid15037491 gd.) J.T. Williams \par }\pard \ql \li5760\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5760\itap0\pararsid1317705 {\b\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid15037491 JUDGE \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1317705 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid7408008 \par }\pard \ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7807044 {\fs24\cf0\lang2057\langfe1033\langnp2057\insrsid9453376\charrsid7408008 LAUTOKA, \par 3rd August, 1979. \par }}