{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt 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;}{\f41\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\f44\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Bookman Old Style;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\f46\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\f47\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f49\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\f50\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\f51\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f52\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f53\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f54\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f66\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}
{\f67\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}{\f69\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f70\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f71\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}
{\f72\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}{\f73\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f74\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f416\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\f417\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f419\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f420\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f423\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\f424\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f456\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f457\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f459\fbidi \froman\fcharset161\fprq2 Cambria Greek;}
{\f460\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f463\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f464\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f486\fbidi \froman\fcharset238\fprq2 Bookman Old Style CE;}
{\f487\fbidi \froman\fcharset204\fprq2 Bookman Old Style Cyr;}{\f489\fbidi \froman\fcharset161\fprq2 Bookman Old Style Greek;}{\f490\fbidi \froman\fcharset162\fprq2 Bookman Old Style Tur;}{\f493\fbidi \froman\fcharset186\fprq2 Bookman Old Style Baltic;}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\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{\*\falt Times New Roman};}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\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{\*\falt Times New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red79\green129\blue189;}
{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{
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\sbasedon2 \snext20 \slink17 \sunhideused \sqformat \spriority9 \styrsid6631945 heading 3;}{\s4\ql \li0\ri0\sb120\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
\ab\ai\af0\afs24\alang1025 \ltrch\fcs0 \b\i\f37\fs24\cf17\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink18 \ssemihidden \sunhideused \spriority9 \styrsid6631945 heading 4;}{\*\cs10 \additive 
\sunhideused \spriority1 \styrsid6631945 Default Paragraph Font;}{\*\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 
\snext11 \ssemihidden \sunhideused Normal Table;}{\*\cs15 \additive \b\f0\fs28 \slink1 \slocked \spriority9 \styrsid6631945 Heading 1 Char;}{\*\cs16 \additive \b\f0\fs26\lang3081\langfe0\langnp3081 \slink2 \slocked \spriority9 \styrsid6631945 
Heading 2 Char;}{\*\cs17 \additive \b\i\f0\fs26\lang3081\langfe0\langnp3081 \slink3 \slocked \spriority9 \styrsid6631945 Heading 3 Char;}{\*\cs18 \additive \b\i\f37\fs24\cf17\lang3081\langfe0\langnp3081 
\slink4 \slocked \ssemihidden \spriority9 \styrsid6631945 Heading 4 Char;}{\s19\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls30\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext19 \sqformat \spriority0 \styrsid6631945 Num List 1;}{
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\snext20 \sqformat \spriority0 \styrsid6631945 Paragraph - Numbered;}{\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext21 \sqformat \spriority0 \styrsid6631945 Indent1;}{\s22\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls30\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon19 \snext22 \sqformat \spriority0 \styrsid6631945 Num List 2;}{\s23\qj \fi-601\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls30\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority0 \styrsid6631945 Num List 3;}{\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext24 \ssemihidden \sqformat \spriority0 \styrsid6631945 Quote 1;}{
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\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid6631945 Quote 3;}{
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\sbasedon19 \snext27 \sqformat \spriority34 \styrsid6631945 List Paragraph;}{\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6631945 AND:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595057\charrsid9656989 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5595057\charrsid13792589 WILLIAM STANDERING}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5767192\charrsid13792589 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3875383 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid3875383\charrsid3875383 nd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3875383  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5061298\charrsid9656989 Plaintiff}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5061298 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595057\charrsid9656989 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6631945 AND:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5595057\charrsid9656989 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5467011\charrsid13792589 MAGANIAL GANDHI}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5767192\charrsid13792589 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5061298 Defendan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5061298\charrsid9656989 
\par }\pard \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6631945 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13792589 Dr. S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
ahu Khan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13792589 Counsel}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  for the 1st Plaintiff
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13792589 Mr. B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 . C. Patel}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13792589 Cou}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid9656989 nsel for the Defendant
\par }\pard\plain \ltrpar\s34\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1261799 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6631945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid6631945\charrsid6631945 JUDGMENT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid1261799\charrsid6631945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6631945\charrsid1261799 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid621551 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid621551 e two plaintiffs purchased the Melanesian}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  hotel at }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid621551 Nadi from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid621551 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid621551  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 defendant for $200,000. A dispute has arisen ns to whether the purchasers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid621551  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 (plaintiffs) or the vendor (defendant) is l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1007064 iable to p}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid621551 ay the stamp duty of $4,000 arising}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  on that transaction.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid621551 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7554283 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 The fi
rst plaintiff is a Canadian barrister, in the state of Alberta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6647063  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 and the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid6647063\charrsid9656989 defendant's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  lawyer is a practising Queen}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9656989\charrsid9656989 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1007064 s Couns}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 el}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989\charrsid9656989 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  in the state}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid6647063  of Ontario. N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 egotiations for the sale of the hotel took place in Canada}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid6647063  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 wher}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6647063 
e the defendant also resides. Ne}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ither lawyer is versed in the laws}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6647063  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 of Fiji and the agreement intends to identify the party liable for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6647063  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 statutory taxes }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid6647063 and other fees accompanying s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2641694 uch a transaction. Being unable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  to it}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2641694 emise the various fees and taxe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 s by reference to their}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid2641694  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 statutory n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2641694 omenclature couns
el had to use general}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  terms. They disagree}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2641694  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 as to whether the purchaser or vendor is liable under the agreement for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2641694  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 the Stamp duty payabl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12660875 e on the transaction. It having been ag}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 reed that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12660875  any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid796339 dispute}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7554283  should be resolved according to Fijian law the p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 laintiff applies}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7554283  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 to this court for a declaration that the defendant is liable to nay the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7554283  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11040079 stamp duty.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid7554283 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15472574 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
The defendant had prepared a draft agreement dated 9th April, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11040079 1980}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 , to which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11040079 
the plaintiff added a now clause, clause 6, which comprises sub-clauses (a) to (h) and he amended}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11040079 claus}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 e }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11040079 9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11040079 H}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 is amendments were included}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15472574  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 in an }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15472574 executed agreement dated 15th May, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 19}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15472574 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 0,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15472574  in}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15472574 which the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  amended}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15472574  clause }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 (9) appears as clause 10. Photostats o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15472574 f the draft and concluded agre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ements}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15472574  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 are annexed to the plaintif}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989 f}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15472574 s affidavit and marked}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14176458  'B'}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid14176458 'A' respectively.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12976343 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14176458 The de}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14176458 endan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12976343 
t filed an affidavit in reply on 17th February, 1981. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 Paragraphs 6 to 11 of the plaintif}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9656989 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 s affidavit read as follows:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid12976343 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid796339 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12976343 "6.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12976343 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 hat it was agreed betw}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12976343 een the plaintiffs and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  the defendant,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11498953  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 inter alia, that the plaintiffs would not pay for [my stamp duty on the transfer of the said premises but the plaintiffs would pay for any sums payable either as stamp duty or 
otherwise on the transfer of any licences in respect of the hotel.
\par {\listtext\tab}7.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 That accordingly the Plaintiffs rejected}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11498953  F}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11498953 irst }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13517519 
Agreem}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid11498953 ent as submitted and made amendments thereto.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid11498953 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11498953 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11498953 T}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid9656989 hat the defenda}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11498953 nt had accep}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ted the contents of paragraph}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11498953  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 6 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11498953 herein.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11498953 9. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 That it was clear that no r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1128397 egistration of a transfer of lan}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid9656989 d can take place without the transfer document being properly stamped and stamp duty paid.
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13517519 10. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 That in pursuance of paragraphs 6 to 9 both }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13517519 inclusive herein }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 and to remove any doubt the Final Agreement provided inter alia,
\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid13776255 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312020 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 In Clause 6(h) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312020 it was 
provided that "T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 he vendor to be responsible for all costs in providing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312020 the p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
urchasers with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989\charrsid9656989 registrable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  documents and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312020 any costs which may be incurred}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  in clearing title."
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312020 (b) I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 n Clause 10 it was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6368319 provi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312020 de}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6368319 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6368319  "I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
f there be any assessment or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6368319 dues payable to governmental au}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6368319 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6368319 ritie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6368319 in respect of the transfer of any licences}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  and with}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12865685 out limiting the genera}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 lity of the fore\_}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12865685 going}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  to include the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12865685 Fijian Stamp Tax the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 some }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12865685 shall }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 be borne by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12865685 the Purchasers".
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid12865685 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13776255 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 11}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12599144 That to give effect to the conten}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12599144 of paragraphs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12599144 6}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12599144  9 here}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid12599144 in Clause 9 of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6297728 Firs}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid12599144 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6297728  Agreeme}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid12599144 nt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6297728  was expressly}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid12599144  amended}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6297728  by deleting "or oth}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid6297728 er}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989\charrsid6297728  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6297728 authorities }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11207428 in lines 2 and 3".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid6297728 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11207428 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11207428 In order to understand paragrap}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 h 11 (supra) o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11207428 f the purchaser}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9656989\charrsid9656989 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13776255 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8651629  affidavit it is necessary to set out Claus}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 e 9 of the draft }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8651629 agre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ement }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8651629 "annex B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 " wh}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8651629 ich}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  reads}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989\charrsid9656989 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13776255 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid21182 "9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13776255 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 If there be }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid21182 any assessment or dues payable to governmental authorities in respect of the transfer of any licence or other authorities and without }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12286561 
limiting the generality of the foregoing to include the Fijian Stamp Tax the same shall be borne by the Purchasers."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12286561 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid10291562 In his affidavit the vendor declares that Clause 10 of the executed agreement was intended to impose upon the purchaser the liability for stamp duty. He alleges therein that clause 6(h) simply refers to the discharge }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5518128 of prior encumbrances.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12286561 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5518128 Mr. Edwards, the first plaintiff, gave evidence as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6848501 P.W.8. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7235271 
He stated that he deleted the words "or other authorities" \endash  from Clause 9 in the draft agreement because he thought }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12924785 they were ambiguous.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5518128 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12924785 Where, as in this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4416749 case, the parties do not agree as to the agreement as a whole and ascribe to it if possibl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2819911 
e an interpretation which is consistent with its wording.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12924785 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2819911 Does Clause 6(h) make it apparent that the obligation to pay stamp duty rests on the vendor?
\par Liability for stamp duty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12549190  does not arise under any statute}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2819911  governing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12549190 
the mode of sale, transfer and registration of real and pe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4945081 rsonal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12549190 property.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2819911 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12549190\charrsid11617765 It is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12549190  imposed by the Stamp }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4945081 Duties }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12549190 Act, Cap. 205
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4945081 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12549190 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3812604 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11617765 
Section (5)2 and (3) state that the person liable to pay stamp duty is the person described in the schedule as the "person primarily liable," and nothing shall ex}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3420524 onerate }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15886418 him from that liability.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11617765 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15886418 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15886418 schedul}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 e}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15886418 states that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14167562 
on an instrument recording the transfer on sale of any property }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11350537 the duty shall be $2.00 for every $100.00 of consideration a
nd the person primarily liable is the transferees. A sale and purchase agreement is not an instrument recording the transfer of property. The transfer takes place on execution of the conveyance is executed. However, under section 98(1) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16538191 \endash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11350537  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15886418 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid15885995 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16538191 "Any agreement for the sale of any estate or interest in any property shall be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3812604 
charged with the same ad valorem}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16538191  duty to be paid by the purchaser as if it were an actual transfer on the sale of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16538191\charrsid16613268 the estate."}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid16538191 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13130342 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 Accordingly the sale and purchase a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14375183 gre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ement executed by the parties was chargeabl}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3958840 e under section 95(1) with sta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8940670 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 p duty as if it were the actual}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13130342  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 conveyance.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid3812604 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 t was paid by the purchase}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3812604 r p}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13130342 ending the outcome of these proceedings and the $}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 4,000.00 duty is stampe}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13130342 d on the agreement for sale. Section 98}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 (2) reads as follows}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989\charrsid9656989 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid13130342 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid15885995 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 "(2) T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10092746 here duty has been paid in con}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 formity with the foregoing pr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10092746 ovisions, the transfer made to the purchaser sh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 al}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10092746 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  not be char}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10092746 geable with any duty, and the Co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
mmissioner, upon application, shall denote the payment of the ad valorem upon the transfer, or sh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10092746 all transfer the ad valorem du}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3872403 ty thereto upon p}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 roduction of the contra}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3872403 ct or agreement \emdash  duly stamped."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13924548 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3872403 It is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11156803  apparent from the above subsections (1) and (2) that it there is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
 an executed written agreement for the sale and purchase of an interest in l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13924548 and it must bear the stamp duty; if a conveyance is executed without any prio}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 r written agree}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13924548 ment then the conveyance will have to be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ar the stamp}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13924548  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 duty.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13924548 If }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 there is, no in this case, a duly}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid13924548  stamped and executed agreement }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16209357 
or sale the Commissioner for Stamp Duties must on req}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 uest endorse the conveyance }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16209357 
to show that stamp duty has been paid.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid13924548 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1377071 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16209357 When}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  mu}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16209357 st the Commissioner endorse on a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  conveyance that stamp duty has been paid? I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16209357 s}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid9656989  it before t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16209357 he conveyance has}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  been registered under the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16209357  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 Land Transfer Act Cap. 131 or is it after it has been registered? The}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid1377071  answer, I think, is provided to a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  great extent by}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid1377071  section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1377071 and section }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 100 which enact:\emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid1377071 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid15885995 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10513628 "48. Every person whose office it is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 to enrol, r}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10513628 egister or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  enter in or upon any rolls,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10513628  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 books or r
ecords any instrument chargeable with any duty who knowingly enrols, registers or enters any such instrument no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14109556 t being duly stamped shall be guilty of an }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 offence and liable to a fine not exceeding twenty dollars."
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14109556 "10}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 0.(1) Any document which ought to bear a stamp under the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14109556  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid14109556 provisions of this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3875383 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14109556 
art shall not be of any validity unless and until it is properly stamped nor shall any judge, magistrate or officer of any court allow such document to be used, alt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14109556 hough no exception be raised }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid14109556 thereto, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14109556 until such document has been f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14109556 irst duly stamped.
\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid15885995 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 (2) Put if any such document is through mistake or in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989\charrsid9656989 -}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid9656989 advertence receive}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15211997 d, filed or used without being p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 roperly}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid15211997  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid15211997 stamped, the court in which the same is so received, f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15211997 iled or used may, if it}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid15211997  thinks fit, order that the same be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15211997 stamped, and thereupon such d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid15211997 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1725797 cumen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15211997 t shall be as valid as if it had been properly stamped}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid15211997  in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15211997  the}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid15211997  first instance."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14158850 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid1725797 It would appear that the Registrar of Titles under the land}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  Transfer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1725797  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 Act }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1725797 cannot, by virtue of sections 48}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  and 100 (supra), receive a conveyance for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1725797  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 registration unless it bears either the re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1725797 quisite stamp or an endorsement, of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 the Commission}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1725797 er that the stamp duty has been paid}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  or he views the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14158850  stamped agreement for sale. It}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  would app}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14158850 ear that that conclusion is con}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 sisten}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14158850 t with the provisions of the Land Tran}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 sfer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14158850  Act, C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
ap. 131 which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14158850  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
prescribes the mode of preparing and registering; a conveyance for the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14158850  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 tran}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14158850 sfer of land. Section 44(1) and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  (2) which read as follows}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989\charrsid9656989 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14158850 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls31\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid15885995 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 "44.(1) The proprie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14054671 tor of any land subject to the p}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 rovisions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14054671  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14054671 of this Act, or of any estate or interest therein, may transfer}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14054671  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14054671 the same by executing a transfer in the prescribed form, which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14054671  such transfer shall, for description}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid14054671  of the land intended to be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14054671  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14054671 dealt with, refer to the instrument to the land, which such}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14054671  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14054671 further d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770 escription as may be necessary, and}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid14054671  shall contain a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid10640770 precise statement of the estate or interest intended to be}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10640770  transferred.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid10640770 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 (2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10640770\charrsid9656989 Tr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770 ansfer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770\charrsid9656989 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9993346  shall be registered}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989  in the prescribed manner}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid10640770 and transferees shall have priority accord .n to the date and}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10640770  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid10640770 tim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770 e of registration."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid10640770 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9993346 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10640770 he prescribed form appears as Form 7 in the First S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 chedule to the}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10640770  R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640770 egulations made under the Lan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 d Transfer }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9993346 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ct, which provides that the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9993346  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 transfer to be registered s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9993346 
hall reveal the consideration p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 aid by the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9993346  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 purchaser. Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3875383 e statement as to the purchase p}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 rice enables the stamp duty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9993346  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 to be calculated if this has not been paid under a prior agreement for sale.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9993346 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4724879 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9993346 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ouns}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9993346 el representing the parties did}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  not draw my attent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9993346 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 on to section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9993346  98 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9993346  Stamp Duties Act and I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  have not recalled counsel to ask for their}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid9993346  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 views on it because this}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9993346  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 judgment ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4724879 s already been delayed due to a mis}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 hap which incapacitated no for about a month.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid4724879 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4724879 P.W.1 Suresh Chandra, Deputy R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4724879 gistrar of Titles in Land Reg}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 istry states}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4724879  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14621858 that the R}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 egi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14621858 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 trar w}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14621858 ill not reg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ister any conveyance unless the stamp duty has been paid.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid4724879 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14230918 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
It appears to me that if land is sold and conveyed without a. written agreement the document of transfer must bear stamps or the Commissioner}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989\charrsid9656989 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 s certificate showing payment of stamp duty ot}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14621858 herwise the Registrar of Titles }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
is barred by Sections 48 and 100 from register}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14621858 ing it unless there is a duty}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
 stamped executed agre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4730129 ement for sale in which case it}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
 is the agreement and not the conveyance which must be stamped. It follows that payment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4730129  of stamp duty is pre-req}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 uisite to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4730129 the registration of a docum}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ent o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4730129 f title and clause 6(h) of th}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 e agreement requires the vendor to prov}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14230918 ide a registrable document of title and he cannot do so wi}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14230918 hout pay}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14230918 ng}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 the stamp duty.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid14230918 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14230918 On the basis of clause 6(h) the p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 laintiff would be entitled to the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14230918  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13269116 declaration unless Clause 10 varies or negatives i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 t.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid14230918 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12652611 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13269116 In my view Clause 10 is framed in a peculiar fashion. The}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  words }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13269116 "any assessment or dues payab}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 le }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13269116 
to governmental authorit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ies in respect of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9576076  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9576076 
transfer of any licences" in Cl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9576076 
use 10 clearly refer to the transfer to the purchasers of licences connected with the hotel busi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9576076\charrsid9656989 ness}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9576076  N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
ow does one knit the moanin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9576076 g of those words? They cover e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ve}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9576076 ry narrow field viz, fees p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ayable o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15341061 n the transfer of relevant licen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15341061 
es. N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid1247471 evertheles}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 s tho}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15341061 se words are followed by the expression "and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  without}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15341061  lim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 iting the g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15341061 
enerality of the foregoing to include the Fijian}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15341061 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 tamp Tax". In my }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8928434 view reference to stamp tax in Clause 10 wo}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 uld not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid7364940 limit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12796202 
 the meani}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12796202 g of "dues pa}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid14905328 yable for transfer of licences" so as to exclusively restrict it to mean dues in the nature of stamp duty. To}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid789982 
 so construe any reference to stamp duty would change the meaning of "dues payable for licence transfer" to something q}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 uite diff}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid789982 erent n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid789982 m}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12652611 ely, "dues in the nature of stamp duty"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12652611  The S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 tamp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12652611 Du}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12652611 
y Act makes no deference to licence or to fees }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid14092070 payable on the transfer of licen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
ces.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid12652611 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14092070 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14092070 The expression "and without limiting the genera}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5767192\charrsid9656989 lity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9901381  of the foregoing to include to Fijian Stamp Tax" m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9901381 y have been intended to sh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ow t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid216473 hat the purchaser was to pay sta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 mp
 duty in addition to foes for transfer of lic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid418025 ences, and that the expression was included to preven}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12848380 t the operation of the ejusdem generis rule. However, "fee}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 s for licence transfers" are so very different }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12848380 from "duties imposed under the Stamp Act" that neither expression co}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989 uld lim}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8396897 it the meaning of the other under the ejusdem gen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 er}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8396897 
is rule, i.e. within the b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 ounds of clause 10.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11892836 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
The agreement was drafted by lawyers of considerable experience and they clearly inten}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8396897 ded to be bound by clause 10. However, the vendor says }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
it was intended to show that the purchaser}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9656989\charrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 mus}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892836 t pay the stamp duty as well a}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892836  licence transfer fees and the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 purcha}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11892836 ser says that it was so drafted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  so}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892836  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 as to exclude his liability for stomp duty.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid11892836 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7814959 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892836 I have to construe}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid9656989  the document as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11892836  a whole and if clause 10 means}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  that the purchaser shall pay stamp duty then it wo}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid7814959 uld contradict clause 6(h) which in my view places that lia}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 bility or th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7814959 e vendor. There is nothing vagu}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 e, confusin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7814959 g or amb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7814959 
guous about clause 6(h) and therefore its me}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 aning}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7814959  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7814959 sho}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 uld not be limited by the somewhat confusing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9656989  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7814959 of clause 10.
\par I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7149187  conclude that the agree}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 ment places the liability f}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7149187 or stamp duty on the vendor end}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989  that he is}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7149187  entitled to his reque}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 st for a declaration to that effect.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5767192\charrsid7814959 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7149187 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7149187 There will the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989 
refore be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7149187  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13906864 judgment for the plaintiff for the declaration prayed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192\charrsid9656989  and for his taxed costs.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5767192 
\par }\pard\plain \ltrpar\s28\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid216473 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid3875383 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid216473\charrsid216473 (J. N. Williams)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid13906864\charrsid216473 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid216473\charrsid216473 Judge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid216473 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid3875383\charrsid216473 
\par }\pard \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid216473 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid216473 Lautoka,
\par 12}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid216473\charrsid216473 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid216473  March, 1982.
\par }\pard \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3875383 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid216473\charrsid216473 TO BE CIRCULATED}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5767192\charrsid9656989 
\par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a
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