{\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;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f39\fbidi \froman\fcharset0\fprq2{\*\panose 00000000000000000000}Cambria;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f40\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f41\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f43\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f44\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f45\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f46\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f47\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f48\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f60\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f61\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f63\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f64\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f65\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f66\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f67\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f68\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f410\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f411\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f413\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f414\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f415\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f416\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}
{\f417\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f418\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f430\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f431\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f433\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f434\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f437\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f438\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31533\fbidi \fswiss\fcharset177\fprq2 Calibri Light (Hebrew);}
{\fhimajor\f31534\fbidi \fswiss\fcharset178\fprq2 Calibri Light (Arabic);}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}
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\ltrch\fcs0 \b\i\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon2 \snext20 \slink17 \sunhideused \sqformat \spriority9 \styrsid459735 heading 3;}{
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\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext21 \sqformat \spriority0 \styrsid459735 Indent1;}{\s22\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
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\sbasedon19 \snext22 \sqformat \spriority0 \styrsid459735 Num List 2;}{\s23\qj \fi-601\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls16\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
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\fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 \sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid459735 Quote 3;}{
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\sbasedon19 \snext27 \sqformat \spriority34 \styrsid459735 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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\sbasedon21 \snext30 \sqformat \spriority0 \styrsid459735 Indent2;}{\s31\qj \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls17\ilvl2\outlinelevel2\adjustright\rin0\lin2880\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5181833\charrsid459735 IN THE SUPREME COURT OF FIJI
\par REVIEW }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5335910\charrsid459735 JURISDICTION}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5181833\charrsid459735 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid459735 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5181833 IN COURT
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid459735 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5181833 BETWEEN:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid459735 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5181833\charrsid459735 TINIKATOLU LIMITED
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5181833\charrsid5181833 Appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5181833 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid459735 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5181833 AND
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid459735 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid5181833\charrsid459735 THE COMMISSIONER OF INLAND REVENUE
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2375743 Respondent
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid30854 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid459735 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 Mr. F.G. Keil, for the Appellant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2375743 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 Mr. M.J. Scott, for the Respondent.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid459735\charrsid30854 
\par }\pard\plain \ltrpar\s39\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2375743 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \b\insrsid2375743\charrsid459735 JUDGMENT}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid8944507\charrsid459735 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2375743 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
Tinikatolu Limited, which I shall call the appellant, is a company registered in Fiji and it owns a piece of land at Nadi which, ac
cording to the records in the Land Transfer office, it acquired in 1973 from Pioneer Investments Ltd. The transfer showed the consideration as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2375743 $40}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
,000 and the transfer was stamped }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2375743 as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  at that sum. The appellant duly filed its income tax returns but showed that the property had been bought for 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2375743 $90}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
,000. On the latter figure it would escape payment of tax, but if the consideration was only $40,000, its margin of profit in selling sections of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2375743  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 land which it had caused to be subdivided after purchase, would be somewhat greater and the appellant would be liable to tax.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11352755 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
The Commissioner of Inland Revenue, whom I shall refer to as the Commissioner, assessed the appellant for tax on the basis that it had paid $40,000 for the land and the appellant objected and produced a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 statutory declaration by a man named Cuthbert}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755  w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 ho lives in Melbourne, Australia and is}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 a director of appellant purporting to show that the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 land had been bought by the appellant from a concern called Eagle Limited for a price of $90,000. The Commissioner rejected this declaration and the appellant appealed. Its appeal took two points - first that the Commissioner
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 should have accepted the price of the land as being $90,000, and secondly that as the appellant was merely a trustee for two other companies
, both registered in Fiji, called Cromwell (Fiji) Ltd. and M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 rass Ltd., and those two companies in turn}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11352755  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755\charrsid30854 trustees}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 for two Victorian families, the tax assessments should be raised in accordance with the trusts.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8675450 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11352755 I }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
will deal first with the objection that 
the Commissioner should have accepted that the purchase price of the land was $90,000. Mr. Keil for the appellant first asked leave under Order 38 of the Rules of the Supreme Court to adduce written evidence in the form of the declaration by Cuthbert. I a
ccepted the evidence de b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 ne esse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050 . No}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 objection was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050\charrsid30854 taken}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 to the fact that the declaration is merely a photocopy of another document, nor that there was no evidence that the document of which it is a photocopy is an original document. I will therefore assum
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\ltrch\fcs0 \insrsid13055050 hat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  it merely asseverates that the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
appellants paid $90,000 for the land, and does not explain,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 or even attempt to explain the point at 
issue, namely, the connection between the undoubted purchase by appellant of land from Pioneer Investments Ltd. for $40,000,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
supported as it is by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050\charrsid30854 registered}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  documents, and the alleged purchase by the appellant }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13055050 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 f the same land from Eagle Ltd., apparently a New Hebrides company, for $90,000, supported only by a minute of the appellant - not in a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 minute book, but on a loom, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050\charrsid30854 sheet}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
, and a copy of an agreement dated 23rd August, 1973 to that effect purporting}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 to be a true copy. I }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13055050\charrsid30854 think}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  that I should say that the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 appellant}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid30854\charrsid30854 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 s accounts have consistently}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid30854\charrsid30854  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 shewn}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
the cost of the land at $90,000, but I do not think that should weight the balance against the failure to explain}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
why the document of transfer gave the price as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050 $}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 40,000.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13055050  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 There is the further fact, again unexplained by the appellant, that appellant lodged a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11615473  caveat against the title after}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854  Pioneer }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8675450\charrsid30854 Investments}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 Ltd. had acquired the land, seeking to protect an interest claimed by it under an agreement dated 10th July, 1973. That caveat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8675450  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 was
 registered on 3rd August, 1973, twenty days before the alleged purchase }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8675450 from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
Eagle Ltd. Then there are photocopies of receipts, but they mean nothing as they are, and could doubtless have be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8675450 en}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 properly proved. In these circumstances I am not disposed to attach any weight to the appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid30854\charrsid30854 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
s declaration, and since the onus of proof is on the appellant this ground of appeal must fail.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8925329 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 In April, 1976, the appellant made returns of income}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 for 1973, 1974 and 1975 and returns for 1976 and 1977}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 were lodged in July, 197}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14448730 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 . 1978 and 1979 returns were}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 lodged more or less as they became due. All those returns show a nomin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329 al}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 capital of $100,000 and an issued capital of $3. The question at}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14448730  issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  concerns the 1977, 1978 and 1979 returns. I would }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8925329 add}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  for the sake of completeness that Cornwell and Marass have duly made returns, each }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 hewing a nominal capital of $10,000 and an issued}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 capital of $2.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid30854\charrsid30854  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 After the purchase of the land the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 appellant appears to }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329 have }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 caused it to be subdivided. There were originally tw}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854  mortgages given by the appellant, but in 1976 they were di}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329 sc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
harged and a new mortgage given to the Australia and New Zealand Bank. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329 Each}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 of these mortgages must have been executed by the appellant. The first sales of land appear to have taken place in 1977 when five blocks w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14448730 ere sold.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854  The returns for 1977, 1978 and 1979 all }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8925329 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
hew sales made and set against the expenditure on the basis that $90,000 was paid for the land, and the Commissioner adjusted those figures on the basis that only $40,000 was paid for the land. The Commissioner}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid30854\charrsid30854 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 s figures will now stand.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16521389 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
The appellant, however, seeks to substantiate a further ground of appeal which was allowed by the Court with the consent of the Commissioner to be introduced into the notice of appeal, although it does not appear in the appellant}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid30854\charrsid30854 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10450158\charrsid30854 original}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid16521389 obj}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 ection. The appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7487869 claims that the assessments}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  for 1977, 1978 and 1979 should not have been raised against the appellant, or indeed against Cornwell or Maras}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854  whom the appellant represents, but against the ultimate beneficiaries, the Grubb and Cuthbert families and at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389\charrsid30854 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854  hearing of the appeal deeds of trust were produced, showing the addresses of some of the ultimate beneficiaries, although there was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389\charrsid30854 nothing}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8944507\charrsid30854  to shew whether any of them or which of them were still alive, or were minors. M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7487869 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
. Keil did-not tell the Court under which section of the Act he considered the beneficiaries might have been taxed, but contented himself with producing authority that a company can act as a trustee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7487869 .}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7487869 H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 e also produced the memoranda and articles of ass
ociation of the appellant, Cornwell and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389\charrsid30854 Maras}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
. I am willing to assume for the purposes of this appeal, without deciding the point, that the memoranda and articles of these three}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
companies empower them to act as trustees. The fact is, however, that in all the years under consideration, all moneys }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389\charrsid30854 received}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 by the appellant have been applied in reducing the mortgages and paying the debts of the appellant, and up to the end of 1979 there had been, according to the accounts, constant losses. The result is that no money got beyond the appellant.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389 N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 ow, the law in the matter is well settled and is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 set out, so far as the English I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 come Tax Acts are concerned in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid8944507\charrsid5643155 Williams v Linger}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5643155  (1921) 1 AC 65: 7 TC }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 367: 89 LJ}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16521389 KB}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  1156 where Viscount Cave L.C. said -
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls17\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5643155 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 "The fact is that i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5643155 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
 the Income Tax Acts are examined, it will be found that the person charged with the tax is neither the trustee nor the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2446057  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 be
neficiary as such, but the person in actual}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2446057  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
receipt and control of the income which it is sought to reach. The object of the Acts is to secure for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2446057 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
tate a proportion of the profits chargeable and this end is attained (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7094314 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 peaking generally) by the simple 
and effective expedient of taxing the profits where they are found. If the beneficiary receives them, he is liable to be taxed upon them. If the trustee receives them }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7094314 and}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854  controls them, he is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7094314 primarily}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  so liable. If they are under the control of a guardian or committee for a per}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7094314 son}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  not sui juris or if an agent or receiver for persons resident abroad receives them, they are taxed in his }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5643155 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 ands. But in cases where a trustee or agent is made chargeable with the tax the statutes recognise that he is a trustee or agent for others, and he is taxe}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7094314 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  on behalf of, and as representing, his beneficiaries or principals".
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7609083 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 The principle there in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 icated applies equally to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083  F}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 iji a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083 E}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8944507\charrsid30854 ngland.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid30854\charrsid30854  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083 Section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 39 of the Act deals with}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 representatives of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083  p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
ersons who have not made returns and imposes liability upon the representative.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083  Se}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 ction 40 deals with a trustee receiving income on behalf of a non
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 resident, section 42 provides for payment of t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 x on income accumulated in the hands of a trustee but provides also that if the income shall have reached the beneficiary, it will be taxed there, but tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7609083 is not}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8944507\charrsid30854  to be paid twice.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10495291 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
In this case the person in actual receipt of the income is the appellant, and there was never anything to pass beyond the appellant, which is therefor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10495291 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854  primarily liable for tax. Hence the appeal will be dismissed and the appellant will pay the Commissioner}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid30854\charrsid30854 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8944507\charrsid30854 s costa to be taxed in default of agreement.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507 
\par }\pard\plain \ltrpar\s28\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3943135 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid3943135\charrsid662809 (K.A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid3943135 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid3943135\charrsid662809  Stuart)
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid3943135\charrsid3943135 Court of Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3943135\charrsid3943135 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid662809 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid662809 14}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3943135 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid662809  October, 1983}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507 
\par }\pard\plain \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\tx1429\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3943135 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3943135 Solicitors: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3943135\charrsid30854 Mitchell Keil & Co: The}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid3943135  S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid3943135\charrsid30854 olicitor to the Inland Revenue Department}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8944507\charrsid30854 
\par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a
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