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\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12469416\charrsid16721395 IN THE SUPREME COURT OF FIJI
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10441809 Civil Appeal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12469416\charrsid16721395  No. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10441809 15}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12469416\charrsid16721395  of 198}{
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\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid4147759\charrsid9003691 PACIFIC MERCANTILE LIMITED}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12469416\charrsid9003691 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid10686162 Respondent}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid4147759\charrsid4147759 
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\par }\pard \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10686162 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Mr.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10686162  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 M.J. Scott for the Appellant
\par Mr.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10686162  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 K.C.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10686162  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Handley, Q.C. and Mrs. Wong for the Respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9003691\charrsid9663144 
\par }\pard\plain \ltrpar\s39\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10686162 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af0 \ltrch\fcs0 \b\insrsid8936180\charrsid10686162 JUDGMENT
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The Respondent appealed to the Court of Review in Review No. 2 of 1983 against the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10772827 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10772827 c}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ision of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10772827  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Commissioner of Inland Review (herein referred to as CIR) dated 26th day of April, 1983, disallowing objections by the respondent to the assessment in respect of the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s return of income for the year ended 31st June, 1979.
\par It is convenient to refer to the facts stat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11819949 ed in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Court of Reviews judgment:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11819949 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
"The appellant is a company registered in Fiji and is a member of the Stinson Pearce Group of Companies. It started life in 1972 as Stinson Investments Limited but on 17th February, 1975 changed its 
name to Stinson Pearce Limited and in that capacity appears to have been the principal trading company of the group. As from 1st January, 1979 it changed its name again to Pacific Mercantile Company Limited. There are two contentions in this appeal, the f
irst arising while the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9709715  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 appellant was still Stinson Pearce Limited and the second after it became Pacific}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9709715  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Mercantile Company Limited. The first}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9709715  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
contention relates to the appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s losses in 1975, 1976 and 1977 and turns principally upon the construction to
 be ascribed to section 22 of the Income Tax Act, Cap. 201. The appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
s income consists partly of income from trade and partly of income from dividends from companies registered in Fiji. The latter are exempt from basic and normal tax under section 17(
37) of the Act but there is nothing there to say they are to be omitted in calculating total income."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9709715 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The second contention is referred to in the Court of Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
s judgment as follows:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid11819949 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "I pass then to consider the appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 s second contention which rela
tes to what was called a book debt acquired by the appellant for approximately $F2.7 million and passed on to Stinson Pearce Holdings Limited for $F3.3 million. The appellant regarded this as a capital gain. The Commissioner considered that it came within
 the purview of the proviso (a) to section 11 of the Act and assessed tax upon it. The appellant objected, the grounds of objection being \_
\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid11819949 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2380348 (1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 that the profit was of a non-taxable nature;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2380348 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 that the pr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16590507 ofit was the result of an inter}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 company book entry and was therefore not derived for taxation purposes until realised in 1982, and should therefore be taxed on the cash emergence basis.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid15750450 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The appellant refers to the book debt as the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 Trois receivables}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 and I shall adopt that term. I shall preface my discussion of the matter by observing that the appellant is and was at all material times a wholly owned subsidiary of Stinson Pearce Holdings Limited. The debt arose out of transactions between Soqulu Plan
tation Limited which I shall call }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Soqulu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144  and a Hong Kong Company called Trois Investment Limited which I shall call}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11150900  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15750450 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 Trois.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  The former apparently faced what the Court was told were }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 liquidity problems}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 in early 1978 and in order to resolve these problems made an arrangement with Trois to sell 335 lots from its Taveuni subdivision to Trois for $HK26,266,488}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11150900  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 discounted to give it $HK19,213,333.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Unfortunately,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8026529  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 that was to be paid over six years, but since Soqulu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8026529  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
wanted money immediately, Trois borrowed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8026529  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 money from Barclays Bank International,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8026529  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 who received as security therefor a guarantee from Stinson Pearce Holdings Limited then known as Jardine Matheson & Co. (Fiji) Limited and a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 letter of comfort}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
, which the Court was told was a sort of informal guarantee, from the parent company, Jardine Matheson & Co. Limited of Hong Kong. The upshot of all this was that Soqulu received $H14}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4287456\charrsid9663144 ,634,745}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 . That was March 1978.
\par {\listtext\tab}Later in 1978 the Court was told that negotiations took place for the purchase by Fiji interests of the Jardine Matheson shares in Jardine Matheson}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11546211  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 &}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11546211  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Co. (Fiji) Limited and those shares were transferred to a Stinson}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11546211  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 family company called Somerset Holdings Limited. As a result Jardine Matheson & Co. (Fiji) Limited changed its name to Stinson Pearce Holdings
 Limited, Stinson Pearce Limited became Pacific Mercantile Limited and the appellant and Stinson Pearce Holdings agreed to discharge the letter of comfort given by Jardine Matheson & Co.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11546211  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 Limited to Barclays Bank International. Soqulu would not have been able to borrow to repay the Bank so Stinson Pearce Holdings Limited borrowed $F2.7 million from the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11546211  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 National Bank of Fiji and passed that money over to the appellant who paid $2,267,769 to Barclays Bank. The Trois receivables then became vested in the appell
ant, the guarantee given by Jardine Matheson & Co. (Fiji) Limited was discharged, and the letter of comfort returned to Jardine Matheson & Co. Limited.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5250818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Incidentally the premature repayment of Barclays}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5250818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Bank loan seems to have cost the Stinson group }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12339060\charrsid9663144 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12339060  further}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  $F80,761}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5657633 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 06 as a penalty.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 When the loan}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5250818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 was raised from the National Bank of Fiji it was expected that the appellant would acquire the Trois receivables and transfer them to Stinson}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5250818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Pearce Holdings at a premium of $400,000.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 In}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16069727  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 the event the documents reveal that although a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16069727  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 minute of Stinson Pearce Holdings Limited approved}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16069727  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
the transfer of the Trois receivables from the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16069727  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 appellant at $F3.5 million, the price was actually}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16069727  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 $F3.3 million, thus leaving an increase in value}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16069727  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
of $F602,231 which the Revenue designated as a profit."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6249749 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The Court of Review dismissed the appeal in respect of the first contention but allowed it in respect of the second.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5657633 From the latter decision the CIR has appealed to this Court. The grounds of appeal being as follows:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid5643722 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12725102 "(1)
\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid12725102 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6249749 (i)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1267677  The Respondent, by its own admission and a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6164104 s}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1267677  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6164104 found}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1267677  by the Court of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6164104 Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1267677 , having acquired for an ascertained sum }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6164104 a specific identified asset, namely a debt, "personal property";}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5643722  and}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6164104 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6624797 (ii) The Respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12855048 having}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6624797  agreed and planned, by its own admission and }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12855048 as found by the Court of Review, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12855048 prior to acquisition of said asset,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12855048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16659837 that}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12855048  said asset be sold or disposed of for a stipul}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12725102 ated ascertained profit or gain,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12855048  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12725102 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12855048 nd;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6624797 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12855048 (iii) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6238816 Said asset being sold or disposed of for the said stipulated ascertained profit or gain as admitted and held,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12855048 
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8857775 The Court of Review erred in law in holding that the said profit or gain was not chargeable to tax under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12725102  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8857775 section 11 (a) of the Income Tax Act }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12725102 as a profit or gain from sale or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8857775 disposition of personal property}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12725102  acquired}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13268674  for the purpose of selling or otherwise disposing of the ownership of it.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6238816 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12725102 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109843 (2) That further the Court of Review erred in law in holding that the profit or gain from sale of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4607471 debt
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109843  was no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6767080 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109843  liable to tax under section 11 (a) of the Income Tax Act }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4607471 
as derived from the carrying on or carrying out of an undertaking or scheme entered into or devised for the purpose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313594 of making a profit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6109843 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14313594 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid14313594 The respondent also appealed in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12205393 respect}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313594  of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12205393 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14313594  dismissal of its appeal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4398226 in respect of the first contention. The ground of appeal is as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313594 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6767080 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4735240 
"That the Court of Review erred in law in holding that the Company's losses must be set off against the income derived from dividends earned from companies registered in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14824856 
Fiji before being able to be carried forward under Section 22 of the Income Tax Act."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4398226 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14824856 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3030292 Since the CIR's appeal to this Court was the first in point of time it is convenient to deal with the appeal first.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14824856\charrsid14824856 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13458058 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
The Court of Review in considering the Trois Receivables had to consider whether the alleged gain or profit fell within the proviso (a) to section 11 of the Income Tax Act.
\par The proviso is as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180 
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid7610620 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Provided that, without in any way affecting the generality of this section, total income, for the purpose of this Act, shall include -

\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid7610620 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "(a)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
any profit or gain accrued or derived}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 from the sale or other disposition of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 any real or personal property or any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 interest therein, if the business of}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 the taxpayer comprises dealing in such}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
property, or if the property was acquired}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 for the purpose of selling or otherwise}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 disposing of the ownership of it, and any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 profit or gain derived from the carrying}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 on or carrying out of any undertaking or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
scheme entered into or devised for the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 purpose of making a profit; but nevertheless,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 the profit or gain derived from a transaction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 of purchase and sale which does not form}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 part of a series of transactions and which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 is not in itself in the nature of trade}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid749342  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 or business shall be excluded;" 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10190178 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The Court of Review held that it did not fall within any of the three "limbs" of the proviso.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12544044 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The three limbs are (
a) that it was a business profit or gain from a dealing in property (b) that it was a profit or gain from sale of property acquired for the purpose of selling or otherwise disposing of it and (c) that it was profit or gain derived from the carrying out of
 any undertaking or scheme entered into or derived for the purpose of making a profit.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10107640 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Before the Court of Review Mr Scott argued that}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10107640  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 the profit fell within all three "limbs."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 He now accepts}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10107640  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 the Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 s ruling that it was not assessable under limb (a) and 
he does not now seek to argue that it was assessable under limb (c). He does, however, contend that the Court erred in not holding the profit was assessable under limb (b).
\par Mr. Scott complains that the Court of Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10107640  di}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 d not properly consider the issue of assessability of the alleged profit.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6488923 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 There are some grounds for that complaint as}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid6488923  th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 e issue was only dealt with briefly in the judgment.
\par The Court of Review stated:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid8012878 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "Had it not been for the premium I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6488923  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 would have thought there was no question}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6488923  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 of income. Just as a promise to pay is}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6488923  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 not income, no income arises from a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6488923  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 promise to pay.
\par {\listtext\tab}See}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid8936180\charrsid6488923 Cross v London Provisional Trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  (1938)}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16523855  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8012878 1 AE}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 R 428.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 I do not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16523855 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 hink the appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16523855  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 falls within the second limb of the proviso."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15139374 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid12477357 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 he reasons for the conclusion reached are not stated unless}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12477357  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 Cross}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12477357 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s case is the authority.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 In that case it was held}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12477357  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 that the issue of funding bonds in place of interest was}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid15139374  held that the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  issue of a capital asset and not the payment of interest. Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15139374 ere }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 was accordingly no receipt of income by the respondent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15139374 company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 and the proceeds of sale of the funding bonds were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15139374 not liable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  to tax. The bond was a promise to pay it in the future.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10171879 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7096017\charrsid9663144 The head notes to. Cross's case do not appear to}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7096017  properly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7096017\charrsid9663144 reflect what was said in the judgment of Sir Wilfred}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7096017  G}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7096017\charrsid9663144 reene M.R. The Inspector of Taxes was not seeking to tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7096017  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7096017\charrsid9663144 
profit on the sale of the bonds which had a value but the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11012664  value of the bonds when issued. He considered the bonds represented unpaid interest. It is not stated in the two }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13596086 judgments}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11012664  whe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13596086 ther there was, as in the instant case, a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10171879 profit }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10171879\charrsid9663144 or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  gain on the assignment of the bonds. I would }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10171879 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 ssume there was no profit.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14641392 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 McKinnon L.J}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s remarks at pp. 435 & 436 were}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14641392  probably}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 relied on by the Court to come to its conclusion.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14641392  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 He stated:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid8010983 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
"To which I would add, so as to include the further incident that occurs in this case, that, if the debtor cannot be said to have paid his creditor by giving him his promissory note, equally he cannot be said to have his debt when the creditor realises 
some money by assigning the promissory note to a third party. And, as the creditor does not receive payment from his debtor when he receives his promissory note, nor does "income arise" from that receipt, so equally he does not receive payment, or acquire
 income, when he sells the promissory note for what it will fetch."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5269485 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 If the Court acted on cross}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s case as authority}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5269485  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2454169 for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 it holding that the profit or gain on the sale of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5269485 d}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 ebt was not taxable I would agree with Mr Scott that it erred because the facts of that case do not fit the present case. The money owed by Trois was not taxable in the hands}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid5269485  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 of the creditor.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 In Cross}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s case the issue of the funding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5269485  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
bond was in place of payment of interest by the Brazilian Government.
\par Mr Scott has endeavoured to distinguish Cross}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5269485 case}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144  because that case and cases cited in it refer to pro}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363957 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 issory notes and I.O.U}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s. The notes and I.O.U}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 s are merely }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363957\charrsid9663144 written}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  records of promises to pay.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1593287 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Mr Scott also relies on}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid8936180\charrsid14181907 Harry Hall v Barron}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  (1949) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14181907 3}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 0 T.C. 451 as authority for the proposition that profits on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14181907  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
book debts are taxable. That case is distinguishable.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1593287  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 was a case where a tailor purchased from a Receiver for the debenture holders the debts of a former tailoring business.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1593287  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 He realised a surplus on collection of the debts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 It was}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1593287  he}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ld that collection of the debts were trading receipts and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1593287  t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
axable.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7879420 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 However, since I have held that Cross}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s case is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11869404  al}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
so distinguishable it is not necessary to con}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11869404 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ider that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12675842 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 art of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11869404 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 r Scott}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 s argument any further.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11869404 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 It wa
s common ground that the transaction of purchase and sale of the Trois Receivables did not form }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16210037 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
art of a series of transactions and was isolated.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16210037 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The law is clear, however, and it was stated by }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16210037 Lo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 rd Russell in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid8936180\charrsid16210037 C.I.R. v Reinhold}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144  (1953) 34 TC 389, 394.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12675842 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The
 profit of an isolated transaction by way of purchase and resale at a profit may be taxable if a transaction is properly to be regarded as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12675842 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
an adventure in the nature of trade."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16210037 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 If the Court of Review considered whether the transaction was in the nature of trade or business it made no mention that it had done so in its judgment.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11681532 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Mr Scott is not therefore challenging any finding}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11681532  of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 fact on that issue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 It is in my view the main issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15996780  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 which had to be considered.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10955699 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 I have considered Mr Scott}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s submissions and am}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15996780  not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
persuaded that the Court of Review erred in holding that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15996780  the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
gain or profit did not fall within the second limb. That decision in my view was correct although it is not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15996780\charrsid9663144 clear}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 how it came to that decision. The Court of Review did state that it was extremely doubtful whether in any real sense the debt could be said to have been acquired}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10955699  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 for the purpose of disposing of it.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 It gave no reasons for}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10955699  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 that doubt. The facts disclosed that the respondent had }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10955699 pl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
anned contemporaneously with the acquisition of the debt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10955699  to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  resell the debt.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13175239 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 In my view the facts also clearly indicate that }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4941308 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 e transaction was not in the nature of trade or business.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4345943 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The facts indicate that 
Stinson Pearce Holdings borrowed $2.7 million from the National Bank and passed that money over to the respondent a wholly owned subsidiary,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4941308  w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
hich paid $2,697,769 to Barclay}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s Bank.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 The Trois Receivables}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4941308  were}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  then vested in the respondent. As part of the a
rrangement, on instructions of Mr Peter Stinson, who controlled both companies, the respondent then sold the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4345943  Trois}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 Receivables to Stinson Pearce Holdings Ltd for $3,302,000 resulting in a profit or gain for the respondent.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15153048 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Those facts only have to be state
d to indicate that the transaction was not in the nature of business or trade.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4982588 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Stinson Peace Holdings could have purchased the Trois Receivables but Mr Stinson wanted to do what was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4982588 de}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
scribed as "window dressing" for the respondent. The transaction resulted in the respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s accounts either }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4982588 sh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4982588\charrsid9663144 owing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  a profit or more likely a reduction of its loss for}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4982588  the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 year.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
In the Consolidated Accounts of the Associated}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4982588  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Companies there would have been neither a loss or a profit from the transaction.
\par Lord Denning in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid8936180\charrsid3951610 Petrotim Securities Lt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3951610 d.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid8936180\charrsid3951610 v Ayres}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3951610 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10095954 nspector of Taxes) [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 1964}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10095954 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  1 WLR 190 p. 194.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid10095954 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14121774 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10095954  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 On the resale its figures might show a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14121774  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 very large profit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 ' }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 I need not say anything}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14121774  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
about the tax position of Ridge Securities because we are only concerned with Petrotim. I would suggest, however, that if it was not in the nature of trade for one of these}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14121774  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 associated companies to sell at an undervalue, it is not in the nature of trade for the other}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14121774  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
to buy at an overvalue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 In each case the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14121774  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 sale ought to be brought in at the realisable market value at the time.
\par {\listtext\tab}I will therefore dismiss the appeal."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10510747 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The Petrotim case was concerned with the sale of Securities at gross undervalue to an associated company but Lord Denning}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 s remarks in that case are apposite.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4673782 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 As the Trois Receivables were resold apparently }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4673782 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 or the amount of the debt, which was not payable on demand but over a period of time, the resale on or about the day}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4673782  of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 purchase of a debt payable in the future must be deemed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4673782  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4673782  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 be a resale at an overvalue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The proper way of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4673782  d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 etermining the value of a debt payable in the future is}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4673782  to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 discount it.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
The nature of the debt did not permit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4673782  of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 any accretion in value.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9640127 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The Court of Review was in my view correct in its}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9640127  d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ecision and accordingly the C.I.R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 s appeal fails.
\par I turn now to consider the Respondents appeal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9640127  wh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ich is concerned with the interpretation of section}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9640127  22 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16659837\charrsid9663144 ) (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
a) of the Income Tax Act which is as follows:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid656070 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "22. - (1) Any loss incurred in the year in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12665897  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 any trade, business, profession or vocation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12665897  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 carried on by any person either solely or}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12665897  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 in partnership, shall -
\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid656070 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (a)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
be set off against his income from other}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12665897  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 sources for the same year;
\par {\listtext\tab}Provided that no relief shall be allowed under the provisions of this paragraph in respect of any loss}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3349306  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
suffered from any transaction of trade, business, profession or vocation if a profit derived from such transaction would not have been included in chargeable income."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3349306 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The issue is whether the word }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 income}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  where it first appears means "total income", as defined in the Act and/or chargeable income. 
The Court of Review held that the word meant total income. The Respondent contends that in respect of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3349306  a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 company it means chargeable income.

\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12601279 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Neither Mr Handley nor Mr Scott have quoted any case which has dealt with the issue previously other than Review No. 7 of 1981 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid8936180\charrsid16603763 F}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid12601279\charrsid16603763 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid8936180\charrsid16603763 eischman}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid9663144\charrsid16603763 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid8936180\charrsid16603763 
s Ltd v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  in which the Court of Review, similarly constituted as is the present Court, held that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  meant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12601279  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 total income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9574489 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 .}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 As those two industrious counsel have been}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15946710  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 unable to find another cas}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9574489 e to support their arguments I }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 accept Mr Handley}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s comment that the issue does not appear to have been considered by the Courts.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2979788 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Mr. Handley has presented a very interesting}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2979788  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 argument.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11560696 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Under sections}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11560696  6(1) (b) and 7(1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16659837 ) (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11560696 e) basic and n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
ormal tax are payable on the "chargeable income" of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11560696 a company.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9574489 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Both sections use the term chargeable income and }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11560696 not t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 otal income.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3873468 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Section 32(a) of the Act which is in Part V}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3873468  "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ascertainment of Chargeable Income" provides as follows:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9574489 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid6821931 "32.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid6821931  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid6821931 
For the purposes of this Act, the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4875366  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 chargeable income of a company shall be:
\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid9574489 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9574489 (a)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9574489  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9574489 
in respect of a company other than}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11421021\charrsid9574489  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9574489 
a non-resident company, the total income of the company for that year accruing (sic) in or derived from Fiji."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11421021 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid11421021 Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Handley contends that the two expressions "total income" }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9574489 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 "chargeable income" are interchargeable so far as a resident company is concerned.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6565986 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Part IV of the Act at the relevant time was in two}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12931576  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 parts headed "(A )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9574489  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Amounts to be included in arriving at t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1714296 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 tal income," and"(B) Amounts to be excluded in arriving at total income."
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1714296 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Proviso (f) in section 11, which is in part A, includes dividends paid or credited in that year.
\par Section 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1714296  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1714296  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
(37) however, which is in part 3, exempts from basic and normal tax any dividend from a company }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1714296 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ncorporated in Fij
i received by or accrued to a resident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1714296  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 company.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 Income from such dividends, being exempt from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1714296  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
basic and normal tax which are the only taxes a resident company pays, Mr Handley argues, is not chargeable income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4161168  of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 a resident company and ergo not part of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid8936180\charrsid6565986 its}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  total income.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14907895 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Section 22}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14907895  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14907895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (a) allows a set off of losses against }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14907895 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ncome from other sources but as Mr Handley points out the legislature has not defined in clear terms the income there referred to.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14170924 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Subsection (b) of Section 22(1) enables a carry}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14907895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 forward loss to be set off against "what would otherwise}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14907895  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 have been his total income." Mr. Handley argues that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 income}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2962495  i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 n (a) will have the same meaning i.e. "total income" but}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3233379  si}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 nce "total income" and "chargeable income" so far as a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3233379  co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
mpany is concerned are interchangeable terms}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16659837\charrsid9663144 , (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3233379  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 32(a)) dividends from Fiji Companies are not part of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14170924  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s chargeable or total income and losses can not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14170924  b}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 e set off against income from such dividends.
\par Mr. Handley also points out that the Act has not been consistent in its use of language. Section 11(f) makes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14170924  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 all dividends part of total income.
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Section 17(1) provides}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14170924  t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid14170924\charrsid9663144 hat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  some dividends will not be chargeable to tax but}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14170924  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 section 32(a) states that a company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s chargeable income shall be its total income.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10951319 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Mr. Handley argues that the Act as a whole must be read. Section 11(f) enacts a prima facie rule and section 17(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2771287  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
(37) creates a limited exception. Where the exception applies, and it can only apply to a resident company, the dividends in quest
ion do not in the result form part of its total or chargeable income. He points to the headings to Part IV to support this conclusion and to section 13 of the Interpretation Act which is as follows:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid3559790 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "13. When a written law is divided into}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid468008  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 Chapters, Parts, titles or other sub\_divisions, the fact and particulars of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid468008  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
such division and subdivision shall, with}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid468008  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 or without express mention thereof in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid468008  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 such written law, be taken notice of in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid468008  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 all courts and for all purposes whatsoever."}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5334330 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid5334330\charrsid9663144 Mr Scott devoted most of his a
rgument on this issue to the weight which should be given to the heading to Part B, as it was at the relevant time and which I repeat, "AMOUNTS TO BE EXCLUDED IN ARRIVING AT TOTAL INCOME."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5334330\charrsid5334330 

\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13195506 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13400990 The Court of Review in considering Part B compared Part A and the s
ections thereunder, 11 to 15 both inclusive with Part B. The Court pointed out that al}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195506 l those sections in Part A could be said to relate to matters to be included in "total income."}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13400990 
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5334330 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
In Part B, however, sections 16 to 23 inclusive, the Court found the position to be different. As regards }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6367219 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ection 16 which deals with}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11029266  the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  power of the Minister of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11029266 Fi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
nance to exempt various }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11029266\charrsid9663144 types}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  of income the Court stated:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6367219 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "I would have thought it a misdirection to regard those matters as being excluded from total income."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6899978 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 It appears to me that the section provides a power}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6899978  to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
exclude what would otherwise be taxable income from the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6899978  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 definition of total income.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 If that were not the case the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6899978  s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
ection would conflict with section 6(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14711851  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (a) which is as follows:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid271813 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "6 - (1) Notwithstandin
g the other provisions of this Act, there shall be assessed, levied and paid a tax to be known as basic tax at the rate of 2.5 cents in each complete dollar for each year of assessment \_
\par {\listtext\tab}}\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\ilvl1\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid271813 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (a) on every dollar of total income derived during the year."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14711851 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 By virtue of section 16 an exemption thereunder excludes income from the definition of "total income".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5904977  O}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 therwise section 6 would have had to provide that "Subject }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5904977 to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
any exemption granted under the provisions of this Act," }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5904977 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5904977  w}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 ords to that effect. Section 6 commences however by making the other provisions of the Act subject to the section.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11750087 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 In considering section 17 which states that some}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5904977  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8664089 48 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 classes of income shall not be chargeable the same comments}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid11750087  apply}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
unless those classes are excluded from "total income"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11750087  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 there would be conflict with section 6.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2303330 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 By contrast section 7(1) is made subject to the}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid2762818  other}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  provisions of the Act. Nevertheless, if the heading to part B is factual, as I believe it is, section 17(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid2762818  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (37) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2762818 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 efers to income excluded from total income.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12810567 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The Court of Review in considering section 17(1)}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (37) stated there was nothing there to say that dividends were to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 be omitted in calculating total income.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 That statement ignores}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 the clear heading to Part B which the Court also ignored in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid92078 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 on}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid92078 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 idering section 22}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid92078  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
(1) because it considered the wording of that section was clear and required no assistance from the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid92078  h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 eading.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The Court relied inter alia, on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid8936180\charrsid8664089 Fletcher v Birkenhead Corporation}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144  (1907) I KB 205 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid8936180\charrsid8664089 R v Surrey}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  (North Eastern Area}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12810567  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Assessment Committee) (1947) 2 AER 276, p.279 where Lord Goddard CJ }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12810567 in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 the latter case in referring to the first mentioned case said:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid8664089 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "It seems to me clear that the House of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12810567  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 Lords and the Court of Appeal emphasised that reference can be made to headings only where the construction is doubtful."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12810567 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Of more importance, however, the Court in considering Section 17(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9795037  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
(37) did not consider section 6. Had it done so it should have come to the conclusion that such dividends were not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9795037  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 part of a resident company}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s total income.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9795037 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
Further consideration of section 32 of the Act should have indicated that such dividends}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15553094  were not part of the resident C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ompany}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s total income.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8539613 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
The Court of Review considered that the meanings of sections 16 to 23 inclusive were clear and that the clear meanings must prevail over the meaning suggested by the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8539613  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 heading.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 It quoted the words of Scott L.J. in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid8936180\charrsid15553094 Croxford v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid8539613\charrsid15553094  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid8936180\charrsid15553094 Universal Insurance Company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15553094  [
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 1936}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15553094 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  2 KB 253, 28 as follows:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid15553094 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "Where the words of an Act of Parliament}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8539613  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 are clear, there is no room for applying any of the principles of interpretation, which are merely presumptions in cases of ambiguity in the statute."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1068735 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 While the words in section 22(1) were on the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1068735  f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ace }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1068735 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 f them quite clear the interpretation placed on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1068735 them}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  by th
e Court, which treated the items as exemptions }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1068735 from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  "total income" resulted in a conflict with section 6.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1068735  It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  failed, as I indicated earlier to appreciate that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11423058 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11423058\charrsid9663144 
iteral}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  translation conflicted with section 6 of the Act. It was, therefore, necessary to call in aid the quite clear words of the heading. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11423058 The}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  inco}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11423058 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 e exempted under }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11423058 P}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 art B was not only exempted from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4396127  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
tax but for the purposes the Act was not part of total income as defined and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5396654 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Court should have so held.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4396127 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 So far as the respondent company was concerned }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid14820632 wh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 en the Court came to consider section 22, it should}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12456199 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14820632  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14820632 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 r Handley suggested,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14820632  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 have considered the Act as a whole and not limited its consideration to section 22(1)(a). The Court stated:-
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid12456199 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 "The act clearly says in section 22 that losses shall be set off against income from other sources."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10563022 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The Court did not apply its mind to the question }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10563022 whe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
ther "income" in this section meant "total income", and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10563022  als}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 o chargeable income.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Had it done so it would have}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10563022  a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 ppreciated that the Act}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10563022 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 in some respects}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2245009 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10563022  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 treated a resident Company differently for tax purposes. What was total income as defined in section 11 for an individual was not necessarily }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10563022 tot}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8936180\charrsid9663144 al income of a resident Company.
\par Dividends referred to in section 17(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13399164  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (37) are not taxable in the hands of a resident c
ompany. They are not part of the chargeable income of the company and are by operation not only of the section but also section 32 not any part of that Company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144 s total income.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13399164 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
While Mr Scott argues that the proviso to section 22(1) s not relevant and the Court of Review appears to have ignored}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13399164  it,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 the proviso does indicate that the income which is being}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13399164  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1123338 considered}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 is the "chargeable income" of the taxpayer, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1123338 w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 hich is "total" so far as an individual is concerned and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1123338 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 total" in a limited sense so far as a resident }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1123338 company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 is concerned.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1123338 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 Where a loss is made in a transaction which, if }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1123338 profitable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 , would not be liable to tax, it is right and proper that that loss not be set off against profits from }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3884502 other}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  transactions.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3884502 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The intention of the section was in my view to g}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3884502 rant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  relief from losses by setting off such loss against}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3884502  chargeable}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8936180\charrsid9663144  income in subsequent years.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 That intention is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11019335  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 nullified by an interpretation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11019335  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 which requires such losses the first
 set off against non taxable profits. No relief is granted in such a case if profits are more than}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11019335  the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  losses.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8198921 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 The respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 s objection to the C.I.R.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9663144\charrsid9663144 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
s assessment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11019335  o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 f its income for year ended 31st January 1979 which was}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11019335  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid8198921 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8198921\charrsid9663144 llowed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144  in part by the Court of Review should have been}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8198921  allowed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 also as regards the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8198921\charrsid9663144 setting}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
 off of losses under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8198921  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 section 22}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8198921  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (1)
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8198921  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 (a).
\par I allow the appeal and direct that the assessment dated 14th January, 1983 be amended to allow of setting off of losses previously incurred by the company against the chargeable income of the respondent.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9639129 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 
The respondent is to have the costs of the CIR appeal and its appeal to this Court and its costs of appeal to the Court of Review.
\par }\pard\plain \ltrpar\s28\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4413127 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid8936180\charrsid4413127 R.G. Kermode}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid9639129\charrsid4413127 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid8936180\charrsid4413127 JUDGE
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9663144 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4413127 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 SUVA
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9639129 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9639129 th }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8936180\charrsid9663144 June, 1985
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