{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang2057\deflangfe2057\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 02020404030301010803}Garamond;}{\f40\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f41\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f42\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f44\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f45\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f46\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f47\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f48\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f49\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f61\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}
{\f62\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}{\f64\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f65\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f66\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}
{\f67\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}{\f68\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f69\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f411\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\f412\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f414\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f415\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f418\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\f419\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f431\fbidi \froman\fcharset238\fprq2 Garamond CE;}{\f432\fbidi \froman\fcharset204\fprq2 Garamond Cyr;}{\f434\fbidi \froman\fcharset161\fprq2 Garamond Greek;}
{\f435\fbidi \froman\fcharset162\fprq2 Garamond Tur;}{\f438\fbidi \froman\fcharset186\fprq2 Garamond Baltic;}{\f441\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f442\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f444\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f445\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f448\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f449\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}
{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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\snext20 \sqformat \spriority0 \styrsid15753570 Paragraph - Numbered;}{\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
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\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid15753570 Quote 3;}{
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\par Civil Jurisdiction
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15753570\charrsid15753570 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid15753570 Action No. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4471817\charrsid15753570 377}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid15753570  of 19}{\rtlch\fcs1 \af0 \ltrch\fcs0 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15753570\charrsid15753570 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid4471817\charrsid11227679 IN THE MATTER OF THE INCOME TAX
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5246121\charrsid11227679 TAX ACT 1974}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid4471817\charrsid11227679 , Sections 75 (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid15753570\charrsid11227679 , 75 (6)}{\rtlch\fcs1 \af0 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15753570 AND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid15753570 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5246121\charrsid11227679 IN THE MATTER OF AN APPLICATION BY THE }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11227679\charrsid11227679 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5246121\charrsid11227679 COMMISSIONER OF INLAND REVENUE FOR }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid11227679\charrsid11227679 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5246121\charrsid11227679 CERTAIN DECLARATIONS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid2570419\charrsid11227679 
\par }\pard \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15753570 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15753570 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5256735\charrsid15753570 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid15753570 r. M.J. Scott for the Applicant.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5256735\charrsid15753570 
\par Mr. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11227679 J.R. Fl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid15753570 ower for the Respondent.
\par }\pard\plain \ltrpar\s39\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1383872 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11227679 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3609715\charrsid11227679 JUDGMENT
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5256735 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 The Commissioner of Inland Revenue seeks declarations un}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2782326 der Order}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  15 Rule 16 of the Rules of the Supreme Court that sections 75(3) and 75(6) of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5185208 Income}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  Tax Act 1974}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5185208 (a)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13108039  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
Impose in favour of the Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13108039 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5185208  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
a charge upon the estate or interest in real property of a purchaser thereof subsist
ing solely by virtue of a specifically enforceable agreement to purchase same, notwithstanding that said purchaser is not registered proprietor thereof, to the extent of any taxes, interest, costs and penalties imposed upon said purchaser under the Income
 Tax Act, 1974.
\par {\listtext\tab}}\pard \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid7824615 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7824615 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 
Entitle the Commissioner of Inland Revenue to register with the Registrar of Titles, without fee, a charge upon the estate or interest in real property of a purchaser thereof subsisting solely by virtue of a specifically enforceable agre
ement to purchase same, notwithstanding that said purchaser is not registered proprietor thereof, to the extent of any taxes, interest, costs and penalties imposed upon said purchaser under the Income Tax Act 1974, said charge to be filed in the f}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13108039 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 rm described in Section 75(6) of the Income Tax Act.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7824615 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Require the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13108039 Registrar of Titles to accept a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419  charge against such estates or interests, and in such form, as are described in (b) above.
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5794317 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Sections 75(3) and 75(6) of the Income Tax Act are as follows}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5794317 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 "(3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Taxes, interests, costs and penalties imposed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5794317  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
under this Act shall be a lien and charge upon the property, whether real or personal, movable, or immovable, of the person liable to pay the same.
\par {\listtext\tab}}\pard \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5733368 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 (6)}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 A charge on any real property shall be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5733368  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 registered by the Reg
istrar of Titles without fee against the title of the land charged upon the filing with him by the Commissioner of a memorandum under the hand of the Commissioner setting forth the description of the land so charged and the amount payable."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1711573 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid1711573 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 r. Scott appeared for the Commissioner of Inland Revenue and Mr. Flower for the Registrar of Titles.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3486848 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Mr. Scott submitted a typed argument of 36}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1711573  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 pages and a further 18 pages when I queried whether the Commissioner had any locus standi and whether the Attorn
ey-General should not have been seeking the declarations. The further 18 pages of argument also deal with the questions whether a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 mere inter-departmental dispute}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
 was involved and whether alternative remedies were available to the Commissioner.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3486848  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15232585 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 While I a
m still of the view that section 12(1) of the Crown Proceedings Ordinance makes it necessary for the Commissioner in the present type of action to bring the action in the name of the Attorney-General, I do not propose to dismiss the application on that gr
ound.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3352648 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 In a nutshell, and it is not easy to so reduce Mr. Scott}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
s argument, he contends that by virtue of subsections (3) and (6) of section 75 of the Act, the Commissioner has a charge to secure payment of taxes, interest penalties and costs owing to Government by a taxpayer }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\insrsid3352648\charrsid3352648 in respect}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3352648  of the taxpayer's interest in land which he is purchasing under an enforceable }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid1471597 sale}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \ul\insrsid3352648  and purchase agreement, which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid1471597 charge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3352648  can be registered against the title of the land which the taxpayer is purchasing}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3352648\charrsid15232585 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1471597\charrsid15232585  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6684688\charrsid2570419 
The underlining}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  is mine to emp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15232585 hasise what I consider is the iss}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
ue in dispute between the two departments.)
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6684688 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
The corner stone on which Mr. Scott builds his argument is that the purchaser of land under an enforceable sale and purchase agreement becomes }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3356233 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
the owner" of that land, al
beit only the equitable owner, and the registered proprietor no longer has "an interest in land" but only an interest in personal estate, namely the balance purchase money due to him. From that corner stone Mr. Scott eventually arrives at a conclusion tha
t as the taxpayer is "the owner" of that lane, subsection (3) creates a charge on that land in respect of taxes, etc. imposed on the taxpayer under the Act which, by virtue of subsection (6) of the Act, can be registered against the title of that land.

\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12015641 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 It is not necessary to consider Mr. Scott}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s lengthy argument in detail or to refer to any of the authorities. Step by step as he advances his argument 
I would have to agree with a great deal of his reasoning and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12015641  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 the authorities he quoted in support.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Some important}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12015641  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
authorities quoted by him however, are clearly distinguishable and I will refer to one or two of them later.
\par There is in my view only one issue I have to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8285645\charrsid2570419 consider}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
 and that is whether subsection (6) of section 75 enables the Commissioner to register a charge on the equitable interest of the taxpayer in land which he is purchasing against the title to that land.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8285645 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
Mr. Scott at page 11 of his written submission listed 7 objections which had been raised in respect of his argument. The first of these is the very issue I have just referred to namely}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 :}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid8285645 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 "(a) That section 75(6) may not apply to equitable interests in land as distinct from legal interests".
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8285645 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Mr.-Scott}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s argument in respect of this objection is commendab}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6712152 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3356233 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  brief. He says}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6712152 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 "Objection (A) is absolutely untenable,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6712152  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 particularly in view of the wide definitions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6712152  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 of "land" and "property" contained in the Interpretation Act."

\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6583877 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 "Owner of land" is defined in section 2 of the Income Tax Act as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6583877 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
owner of land}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  includes the owner of any interest in the land".
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14048931 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 I would agree with Mr. Scott that a purchaser of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14048931  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
land under an agreement has an interest in that land and is the owner of that interest. I would also agree that the word "property" which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3553533  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
is referred to in subsection (3) of the Act as defined in the Interpretation Act is wide enough to include such an interest in land and could be the subject of a lien or charge by virtue of that subsection.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3553533 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 The charge which can be registered pursuant to }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3553533 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 ub}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3553533 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 ection (6) }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3553533\charrsid2570419 however, can}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  only be registered pursuant to and in compliance with the provisions of the Lan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6051474 d }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3609715\charrsid2570419 Transfer Act and by the wording of the subsection it is registered "against the title of the land charged".
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3040446 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
"Real property" in subsection (6) is the same real property as is referred to in subsection (3) - i.e. "the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3040446  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 property, whether real}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3040446 \'85\'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 of the person liable to pay the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3040446  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 same" that is the tax, etc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1708475 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
\par Subsection (6) enables a charge on "real property" the property of the taxpayer to be registered "against" }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13590865 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
the title of the lard charged". "Real property" in that subsection means land or an "interest in land".
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13590865 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
Where Mr. Scott has in my view gone astray, is in not appreciating that while }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10753862 the purchasing taxpayer is the o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
wner of an interest in the land which he is purchasing he has no title to that interest against which a charge can be registered.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2445571 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16713645 A purchaser}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
 can, under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16605325  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 the provisions of the Land Transfer }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16605325 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 ct, protect his interest in the land by lodging a caveat against th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16605325 e }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 title to the land but his interest is not }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 registrable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  under that Act. His "land" (in the sense of an interest as pu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2445571 rchaser}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  in that land) cannot be the subject }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2445571 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 f a "title" under the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid742175 Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 .
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7091374 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
Where the taxpayer is the registered proprietor of land section 75 creates no problem. The taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
s title to his land can be the subject of a charge which the Registrar is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7091374  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 o
bliged to register against that title. Apart from specifically providing for a charge which must be registered by the Registrar of Titles free of charge, there is nothing in section 75 of the Act which in any way conflic}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid742175 ts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 with or overrides the provisions of the Land Transfer Act. Nothing in section 75 absolves the Registrar from complying with the mandatory provisions of the Land Transfer Act.

\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8847856 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Under section 35 of the Land Transfer Act, for}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid742175  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 example, the Registrar can only register an instrument purporting to affec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818 t "any estate or interest in lan}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 , "in the manner}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8847856  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 provided in this Act."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Such a charge as Mr. Scott would seek}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8847856  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 to have him re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818 gister, in my view, would have }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
to be rejected}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8847856  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 by the Registrar, and it would be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8847856  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 his duty to do so, as there is no "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818 title" to that interest in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 land against which}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8847856  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 the charge can be registered.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818 The interest i}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 solely an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8847856  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3609715\charrsid2570419 equitable one which can be protected by caveat but }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8847856 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s not capable of being registered.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3869921 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 In subsection (6) "the title of }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3869921 land}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 " must be registered in the name of the person liable to pay the taxes,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3869921  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 etc. before a charge can be registered. The purchasing taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
s interest in that land is his property and if he owed taxes, that interest would be the subject of a lien or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3869921  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 a charge }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3869921\charrsid2570419 pursuant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3869921  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 to subsection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 (3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
but, until he took title to that land, the charge is not capable of being registered under the provisions of the Land Transfer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10976860  Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5703818 .}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3609715\charrsid2570419 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10976860 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
"Title" in the phrase "title of land" means an "instrument of title" as defined in section 2 of the Land}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1779319  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Transfer }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1779319 Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  namely "a certificate of title, Crown grant, lease, sublease, mortgage or other encumbrance".
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2250876 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
In support of his argument that "the title of land charged" may be registered in the name of one person but the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6312295 land}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
 itself may be the land of another" Mr. Scott relies on several cases. The latest case is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3609715\charrsid6312295 Property Discount Corporation v. Lyon Group}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid600189 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 1980}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid600189 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419  1 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid600189 ll }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 ER 334}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6312295 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid600189  T
his case was said to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 be authority for the proposition that a charge against an equitable interest in land can be registered as a charge against that land. Mr. Scott quoted from Goulding J.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s judgment on p.338 but he ignored what the learned Judge said at p.340}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2250876  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 where he said}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid2250876 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 "No one, I observe in passing, has referred }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2250876 in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 argument}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2250876  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 to S. 137 of the Law of Property Act 1925. However, in such a case, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\insrsid3609715\charrsid14881977 that is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid2570419\charrsid14881977  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3609715\charrsid14881977 where a merely equitable interest is mortgaged, }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \ul\insrsid14881977 S.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3609715\charrsid14881977 3(1) of the Land Charges Act 1972 requires registration in the name, not of the mortgago}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid13719674 r}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \ul\insrsid2570419\charrsid14881977  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3609715\charrsid14881977 but of the owner of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12780313\charrsid14881977 underlying}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\insrsid3609715\charrsid14881977  legal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12780313\charrsid14881977 estate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12780313 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
 (the underlining is mine)
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4147062 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Mr. Scott also referred to the New Zealand}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid21846  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
Wages Protection and Contractors Liens Act 1972. There is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332121  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 specific provision in section 23 of that Act for the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5332121  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 liability of an owner who is not an employer. In such}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332121  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
a case, his estate or interest in the land on which work}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14564850  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 is done, is subject to a lien only to the extent to which}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid1114677  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 the owner has consented in writing that he should be liable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1114677  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 for the contract price.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4147062 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 In the case and the Act I have just referred}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4147062  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 to there are clear statutory
 provisions which permits an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4147062  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 owner}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 s land that is the registered owner, to be charged}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4147062  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 in respect of a debt which may be due by someone else.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10059582 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 One case quoted by Mr. Scott would appear at}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4147062  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 first glance to support his argument. It is the case of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4147062  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid4147062\charrsid4279689 Wright}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3609715\charrsid4279689  Construction Ltd. v. Developers Demarco Ltd.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4279689  [}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 1978}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4279689 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14838395  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 1 NZLR 377 where it was held that, under the Wages}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14838395  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Protection and Contractors}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419  Liens Act, "so long as an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14838395  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 agreement for sale and purchase of land remains in force}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid14838395  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 and specific performance }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14838395 of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
 it can be ordered, a lien may}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14838395  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 be validly registered against the title of the vendor in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10059582  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 order to charge the equitable interest the purchaser has}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10059582  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
in the land under the agreement with claims against him for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10059582  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 building work done for him on the land or materials supplied".
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6364310 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 When the report is read however, and the Act}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 considered, it is clear that section 41 of the Act provides}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 that no land shall be affected by a lien "unless the lien}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
is registered against the title to the land" as provided}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 in the section. The section has specific provisions}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 regarding registration of the lien and the giving of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
notice "to the registered proprietor of the land and to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 every person entitled to a mortgage or encumbrance over}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6364310  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 the land".
\par The New Zealand Act seeks to protect persons who have done work on the land the subject of the lien and in Wright}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
s case a title had been issued and the vendor was in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4282820  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 a position to enforce the contract.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4282820 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 There is a difference also between a lien }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4917292 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 registered against the title to land" as provided in the New Zealand }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4282820 Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419  and a charge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4917292  "registered against the title }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 of land charged" as provided in the Income Tax Act.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4917292 In the New Zealand }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Act the lien is in respect of work done on the land and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7481714  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3609715\charrsid2570419 cannot affect that land until -registered against the title to that land. The lien may or may not affect the registered proprietor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s interest in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5725060 land}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4917292 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11948665 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 In the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5725060  Fiji}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Income Tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5725060  A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
ct where the land is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5725060  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 charged, it is the taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 s interest in the land which is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5444304  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 charged by vir}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5444304 t}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3609715\charrsid2570419 ue of subsection (3). The registered proprietor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s in
terest in that land is not and cannot be charged unless he is also the taxpayer indebted to Government for tax, etc. The registered proprietor is the owner of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5444304  "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3609715\charrsid2570419 underlying legal estate" and, unless prevented from doing so by caveat, he can legally convey title to that land to someone other than the tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12858407 payer who has no notice of the }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 s interest.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2570419\charrsid2570419  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 Section 75 does not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12858407 create a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 registrable}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  charge on the registered proprietor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
s interest in land, which is evidenced by a title, unless the taxpayer is also the registered proprietor.
\par I would repeat that subsection (3) of section 75 of the Act does impose a charge on any interest in land being the property of a person liable to pay tax, etc. but, unless that interest in the land is evidenced by a title regis
tered under the provisions of the Land Transfer Act, the charge cannot be registered against that title under the provisions of subsection (6).
\par I grant the first declaration in slightly amended form by deleting reference to section 75(6) as follows}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2570419\charrsid2570419 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 -
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14437415 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 I dec
lare that section 75(3) of the Income Tax Act 1974 imposes in favour of the Commissioner of Inland Revenue, a charge upon the estate or interest in real property of a purchaser thereof subsisting solely by virtue of a specifically enforceable agreement to
 purchase same, notwithstanding that said purchaser is not registered proprietor thereof to the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14437415  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
extent of any taxes, interest, costs and penalties imposed upon said purchaser under the Income Tax Act, 1974.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14437415\charrsid2570419 Holding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419  the view I do on the interpretatio
n of section 75(6) of the Act I decline to make the other two declarations sought by the Commissioner.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715 
\par }\pard\plain \ltrpar\s28\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2115158 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2115158 (R.G. KERMODE)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14437415 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid2115158\charrsid2115158 JUDGE
\par }\pard \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14908926 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14908926 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2115158 SUVA,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2115158 28 October 1980}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3609715\charrsid2570419 
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