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\qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid353952 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 IN THE SUPREME COURT OF FIJI}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid8001136 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 Appellate Jurisdiction}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid2975381 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13379551 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2975381 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid353952 {\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid2975381 CIVIL APPEAL NO. }{\fs24\lang2057\langfe1033\langnp2057\insrsid8001136\charrsid2975381 13 }{
\fs24\lang2057\langfe1033\langnp2057\insrsid11026251 OF 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid2975381 983.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13379551 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2975381\charrsid15429255 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid353952 {\fs24\lang2057\langfe1033\langnp2057\insrsid2912966 BETWEEN:}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid8001136 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13379551 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid8001136\charrsid15429255 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid353952 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid353952 CHOY JOE KON}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4410179 G}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid8001136 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid2975381 APPELLANT
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13379551 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2975381\charrsid15429255 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid353952 {\fs24\lang2057\langfe1033\langnp2057\insrsid2975381\charrsid8001136 A}{\fs24\lang2057\langfe1033\langnp2057\insrsid11496539 ND}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid13379551 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2975381\charrsid15429255 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid353952 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 THE COMMISSIONER OF ESTATE
\par AND GIFT DUTIES}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid8001136\charrsid2975381 RESPONDENT
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8001136 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid8001136 
\par }\pard \qj \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4410179 {\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid8001136 M}{\fs24\lang2057\langfe1033\langnp2057\insrsid8001136\charrsid8001136 r. F.G. Keil for the appellant.

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid8001136 Mr. M. Scott for the respondent.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2975381 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid8001136\charrsid15429255 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15429255 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid2975381 JUDGMENT}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2975381 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid2975381\charrsid2975381 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15429255 {\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 This appea}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 l by way of case stated w}{
\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 as heard at the same time as Civi}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 1 }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 Appea}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 1 No . 8 }{\fs24\lang2057\langfe1033\langnp2057\insrsid15207270 of 1}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 983 because one }{
\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 ssue was common to both.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 Both cases}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
 involved alleged gifts which the Commissioner contends were not perfected at the time the respective appellants allege the gifts were made.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2756341 Judgment i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 n the other appeal was deliv}{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 ered before this judgment and in}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255  it the relevant auth}{\fs24\lang2057\langfe1033\langnp2057\insrsid13970562 orities were discussed. There wa}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
s judgment in that appeal for the}{\fs24\lang2057\langfe1033\langnp2057\insrsid13970562  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 appellant as a result of the}{\fs24\lang2057\langfe1033\langnp2057\insrsid8455027 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 negative answers to the two questions posed for the opinion of this Court.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 The appellant in the instant case pur
ported to make four gifts by way of "forgiveness of part of debt" owing to him by his two sons. Each purported gift was for $4,000 the maximum amount that can be given away in any one year without attracting gift duty.
\par 
\par The gifts were al}{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 leged to have been made on the 6th, 7th, 11}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 th and 18th day}{
\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 s of July in t}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 he years 1977 to 1980 both years inclusive.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid11104450\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 In respect of each annual 'gift' the appellant completed and filed a Gift Duty Statement in the form referred to in section 46 of the Estate and Gift Duties Act.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
On receipt of the first statement the Commissioner wrote to the appellant enquiring as to how the debt was forgiven and asking if there was a document that it be forwarded for inspection.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 The appellant's accountants, Messrs. Wilberfoss and Aidney replied that apart from the Gift Duty Statement that there was no document but that the debt was forgiven}{
\fs24\lang2057\langfe1033\langnp2057\insrsid15429255  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 by way of journal entry in the appellant's books.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 When the Commissioner received the second statement in July 1978 he later wrote to the appellant point
ing out that forgiveness of a debt by way of journal entry is an incomplete and invalid gift.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 The Commissioner apparently had in mind the case}{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4410179 of}{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid11104450  Gould v}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid11104450 .}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid11104450 
 Commissioner of Stamp Duties}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255  }{\fs24\lang2057\langfe1033\langnp2057\insrsid15224121 [1}{\fs24\lang2057\langfe1033\langnp2057\insrsid11104450 934]}{
\fs24\lang2057\langfe1033\langnp2057\insrsid15429255  A.C}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 . 69 a New Zealand case which went to th}{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 e Privy Council. It was held in 
}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 that case that mere entry in the books of account whereby no property had been tran}{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 sferred to the donee did not amo}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 unt to a disposition of property.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid15429255 The }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 Commissioner also pointed out that completion of a Gift Duty Statement in itself was not sufficient}{
\fs24\lang2057\langfe1033\langnp2057\insrsid15429255  }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 and that it must be accompanied by a deed or some other instrument.
\par 
\par Adams in "Law of Estate and }{\fs24\lang2057\langfe1033\langnp2057\insrsid5596126 Gift Duties" in New }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 Zealand
\par 3rd Ed. (1956) at page 278 states}{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid11104450 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid6444553 "}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid6444553 
The filing of a gift statement does not in any way create estoppe}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid6444553 l}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid6444553 .}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid6444553  }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid6444553 It is still open t}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid6444553 
o the intended donor or to the }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid6444553 Crown to aver that the intended gift has not been constituted."
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15429255 {\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 A debt can only be released either for consideration or by a deed. (}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15935946 Foakes v. Beer}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255  (1884) 9 App. cas. 605 .)}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 With the 1979 and 1980 Gift Statements, the appellant's accountants attached with each statement a signed but unwitnessed statement by the appellant in the following form}{
\fs24\lang2057\langfe1033\langnp2057\insrsid5055485 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid5055485 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid6444553 I Choy Joe Kong hereby gift the sum of $4
,000 in partial settlement of a mortgage given to Chris and Francis Choy by me".
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15429255 {\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 He }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485 dated and signed each statement.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 The Commissioner was still not satisfied and he pointed out that the documents were not deeds.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 There then ensued correspondence between the appellant's solicitors and the Commissioner.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 Finally a forma}{\fs24\lang2057\langfe1033\langnp2057\insrsid5596126 l}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255  deed of Gift R}{
\fs24\lang2057\langfe1033\langnp2057\insrsid5055485 elease and Confirmation dated the}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
 20th March, 1981, was executed by the appellant in which he confirmed the four annual gifts by way of partial forgiveness of the debt due under mortgage No. 14311 by the donees and formally releasing the four amounts of $4,000 each totalling $16,000.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 The Commissioner treated the deed as creating one gift of $16,000 made on the 20th March, 1981, and assessed the appellant for gift duty accordingly.
\par 
\par I do not consider the Commissioner was strictly correct in}{\fs24\lang2057\langfe1033\langnp2057\insrsid5055485  his view}{\fs24\lang2057\langfe1033\langnp2057\insrsid15935946  that the appellant made o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 ne gift}{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500  of }{\fs24\lang2057\langfe1033\langnp2057\insrsid15224121 $16,000 but that is immaterial.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255  The deed perfected four}{\fs24\lang2057\langfe1033\langnp2057\insrsid15935946  separate gifts of $4,000 which}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
 when aggregated totalled $16,000. The four gifts would be treated as one gift for assessment of gift duty.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 Sir Georg}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 e }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 Jessel M.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 R. in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15935946 Strong v. Bird}{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500  (1874) 1}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 8 Eq 315 said}{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid15429255 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3681500 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4348143 
"First of all, it is said, and said quite accurately, that the mere saying, by a creditor to a debtor, I forgive yo}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid1054896 u the debt, will not operate as}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4348143  a release at law. It is what the
\par law calls 'nudum pactum', a promise made without an actual consi}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid4348143 deration }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid12534392 passing, and which con}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4348143 sequently cannot be supported as a contract.}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid4348143  }{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4348143 It is not a release, because it is not under seal. Therefore the}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid4348143  mere circumstance of saying, 'I}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4348143  will forgive you', will not do....... The}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid4348143  gift is not perfect until}{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4348143  what has been generally called a change of the property}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid4348143  }{
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid4348143 at law has taken place."
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15429255 {\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
Unlike the documents in the Civil Appeal No. 8 of 1983 which did not complete or perfect the proposed gifts, the deed in the instant case is in proper form and effective to complete or perfect the }{\fs24\lang2057\langfe1033\langnp2057\insrsid15034300 
four annual}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255  gifts.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 The date}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255  of the gifts is the date the gifts were perfected in this case the 20th March, 1981.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 Th}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 e questions for this Court are}{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 :}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid15429255 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3681500 {\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 (i) Whether the respondent has correctly assessed the appellant the sum shown in Exhibit 14.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid811771\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 (ii) }{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 Whether the respondent was correct in regarding himself is bound to con}{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 
sider 'gifts' prior to 20th Marc}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 h 1981 as imperfect.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15429255 {\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
\par The answers to these questions are}{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3681500 {\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 (i}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 ) }{
\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 Yes.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12534392 {\fs24\lang2057\langfe1033\langnp2057\insrsid811771\charrsid15429255 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid3681500 {\fs24\lang2057\langfe1033\langnp2057\insrsid3681500 (ii}{\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid15429255 ) Yes.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15429255 {\fs24\lang2057\langfe1033\langnp2057\insrsid9048574\charrsid15429255 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5596126 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid5596126 (R.G. KERMODE)}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid6435053\charrsid5596126 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3681500\charrsid5596126 JUDGE
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid9048574 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9048574 {\fs24\lang2057\langfe1033\langnp2057\insrsid9048574\charrsid9048574 SUVA,
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9048574\charrsid4410179 2}{\fs24\lang2057\langfe1033\langnp2057\insrsid2972114 4}{\fs24\lang2057\langfe1033\langnp2057\insrsid9048574\charrsid9048574  NOVEMBER, 1983.
\par }}