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\qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 IN THE SUPREME COURT OF FIJI}{
\b\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid8076279 Court of Review }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid8076279\charrsid8076279 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid8076279 Income Tax No. 10 of 1987
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Between:}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 VISHNU DEO JAGESSAR}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Appellant
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid3286210 And:}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 COMMISSIONER OF INLAND REVENUE
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Respondent
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Mr. K. Lakshman for the Appellant
\par Mr. M. J. Scott and Mrs Sharma for the Respondent
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid3286210 JUDGMENT}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid3286210 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
Vishnu Deo Jagessar father's name Jagessar whom I shall call the appellant was born in Fiji and has resided in Australia and at Nadi in Fiji, and is currently in Australia practising as a pharmaceutical chemist. In 1970 he entered into separate leases wi
th the Public Trustee of Fiji affecting two blocks of agricultural land lots 1 and 2 on deposited plan no. 3370. The term of the lease in each case was sixty years from 1st October 1967. Each lease contained an option in the lessee to purchase the land an
d such option was duly exercised on 5th day of June 1973. The leases provided for a survey to be done by the Public Trustee at the expense of the lessee, and as a}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 result it was not until }{\fs24\lang2057\langfe1033\langnp2057\insrsid10357703 22nd}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
 September 1980 that the transfer from the Public Trustee to the a
ppellant was registered, although a transfer had been executed as far back as 26th February 1974. On 30th July 1985 the appellant sold the land, or at least executed a transfer of the land to a company called Tui Delana (Fiji) Ltd for the price of $100,00
0. The Commissioner of Inland Revenue claimed}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 that the sale was subject to land sales tax under the Land Sales Act Cap. 137.

\par 
\par Now the scheme of the Land Sales Act is that by section 3 tax is imposed on all profits from dealings in land unle}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 ss exempted by the provisions o}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 f Section 5.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
The latter section exempts dealings affecting inter alia agricultural land which has been in the seller's ownership for not less than twelve years immediately preceding the sale.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 The appellant submits that the land had been in his ownership since he signed the leases of the two blocks on 12th March 1970. If this submission is to be accepted,}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 then the land had been in his ownership for over fifteen years when he sold it to Tui Delana (Fiji) Ltd in July 1985.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
Counsel for the Commissioner, on the other hand, submits that the period of the leases should be ignored. Then he says that because 'owner' is not defined in the statute, it refers to the legal owner, and hence the registered proprietor is meant. Furtherm
ore, dealings refer to formal documents lodged with the Commissioner of Stamp Duties. He also points out that section 13 provides that Part IX of the Income Tax Act applies, and that thus the onus of proof is upon the appellant.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 'Owner' and 'ownership' are not defined by the Act, but definitions are provided of both 'dealing' and 'land'.
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par A dealing means:-}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
"any transaction of whatsoever nature, including an option to purchase, by which land is affected under the provisions of the Land Transfer Act and shall include an agreement to enter into any such transaction, but shall not include the original grant of 
any lease or licence by the Native Land Trust Board.
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
'land' includes land messuages, tenements and hereditaments, corporeal and incorporeal of every kind and description in Fiji together with all buildings and other fixtures, liberties, privileges, easemen
ts, plantations, gardens and quarries, and all trees and timber lying or being thereon or thereunder unless any such are specifically exempted and any estate or interest therein but does not include a mortgage."
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Two things are notable}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 ,}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  first that the dealing apparently }
{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 is }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 intended to affect only land under the provisions of the Land Transfer Act, but perhaps that is not}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 very limiting after all, }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 seeing that all land in Fiji which is }{
\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 not native or Crown land is }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 subject to the Land Transfer Act. }{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 Secondly, the
 definition }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 of 'land'}{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 
 does not include a mortgage. But it does include any estate or interest apart from a mortgage. There is, I think, }{\fs24\lang2057\langfe1033\langnp2057\insrsid13764737 no doubt, }{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 
that the dealing with which this appeal is concerned affects land under the Land Transfer Act, and the question which arises is whether that land is agricultural land which has been in the }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
seller's ownership for not less than twelve years immediately preceding the sale. Again there is no dispute that this is agricultural land. But, for how long had it been in the seller's o
wnership. It is this expression 'ownership' which causes the difficulty. The appellant supports his case with reference to several}{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663  cases, }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 none of which however, give him very much assistance. }{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 Stroud's }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Dictionary gives seventy definitions of 'owner', most }{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 of them }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 depending upon particular statutes. One reference in }{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 Stroud }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
refers to the judgment of Barmwell L.J. in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid15629663 Eglington v. Norman}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1877) 46 L.J.Q.B. 559 as suppo}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14576563 rting a definition of owner as }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 a lessee during the term of his lease'. But not only can I find 
nothing in the report to suggest that the}{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663  learned Lord }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Justice said anything about leases, but the }{
\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 decision itself }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 was o}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 verruled by }{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid15629663 Arrow Shipping Co. v}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid15629663 . Tyne }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid15629663\charrsid15629663 
Improvement }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid15629663 Commissioner}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1894) A.C. 508 63 L.J.P. 140. }{
\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 It was a case }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 where ownership of a wreck was in dispute. }{\fs24\lang2057\langfe1033\langnp2057\insrsid15629663 Likewise in the }{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid15629663 Baumwoll Manufacture Von Carl Sheibler v. Furness}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
 A.C. 8 62 LJQB 201 a dispute arose between the owners and the charterers of a British ship, and the master who signed the bill of lading was held to be the agent of the}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 charterers.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 Russell v. Shenton}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1842) 3 Q.B. 449}{\fs24\lang2057\langfe1033\langnp2057\insrsid3367130 ;}{\fs24\lang2057\langfe1033\langnp2057\insrsid942789  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 114 E.R. 579 was }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 an }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
action for nuisance in which the defendant was the owner or proprietor, but not, it would seem, the occupier and the action failed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 I could not see that Mr. Lakshman could derive any comfort from that case. Then he referred to }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 
Patchett v. Leathem}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
 (1948) 65 T.L.R. 69 where the owner of a house was to be served with a notice of requisition, and Streatfield J. held that 'owner' included not only legal owner but equitable owner. But that, aga
in, was a decision on the meaning of 'owner' in a particular statute. So far as the option to purchase is concerned, the citation of }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 Cockwell v. Romford Sanitary Steam Laundry}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1939) 4 A.E.R. 370 and perusal of}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
the leases themselves convinces me that the leases ceased as soon as the option to purchase was exercised.
\par 
\par Mr. Scott supported his argument with citations mainly from Australian cases. }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 Stefanetto v. Forestry Commission of New South Wales}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1975) N.S.W.L.R. 332 is a case involving a roadmaking contrac
t under which the contractor had admittedly made default and now sought a declaration as to his rights. There is reference in that case to a decision of Griffith C.J. in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 
Union Trustee of Australia v. Federal Commissioner of Land Tax}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1915) 26 C.L.R. 526, 5
30 in which the learned Chief Justice described a legal owner as one who had 'entire dominion' over the thing owned. Then there is a citation from the judgment}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 of Windeyer J. in }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 Kostrzewa v. Southern Electric Authority of Queensland}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1969) 120 C.L.R. 653, 659 where the learned Judge said:}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 

\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12594567 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
Moreover the word owner has no definite legal meaning except in relation to chattels and choses an action.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 It is to be noted that both the Land Sales Act Cap. 137 and the Land Transfer Act Cap. 131 contain no definition of owner.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
\par The Property Law Act Cap. 130 defines 'owner' to mean the owner of any property or any estate or interest therein and includes a proprietor. 'Proprietor' is defined in the Land Transfer Act to mean the registered proprietor of land or of any 
estate or interest therein. Mr. Scott seeks to differentiate}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 this from the definition in the New Zealand Land Trans}{
\fs24\lang2057\langfe1033\langnp2057\insrsid597683 fer Act in which 'proprietor' is}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
 defined as meaning any person seized or possessed of any estate or interest on land, at law or in equity, in possession or expectancy. Perhaps it is not irrelevant at this stage to refer to the words of Barwick C.J. on }{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 Bresk}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid13764737 y}{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 ar v. Wall}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  (1971) 126 C.L.R. 376, 385.}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
\par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12594567 {\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
The Torrens system of registration is not a system of registration of title, but a system of title by registration.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674\charrsid4880674 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Mr.}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Scott}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 submits that}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 in}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 Fiji}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674 
 }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 there}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 is}{
\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 no}{\fs24\lang2057\langfe1033\langnp2057\insrsid4880674  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
difference between 'owner' and 'registered proprietor'. I do not think that I can accept that. In the Property Law Act}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567  }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 
Cap. 130, 'owner' is defined as including a pro
prietor, and 'proprietor' is defined as meaning the person who is registered as proprietor. Equally in the Land Transfer Act 'proprietor' means the registered proprietor. In this case the appellant was registered as proprietor of the estate in leasehold a
nd thus the owner of the same from 1970 until he exercised his option to purchase in 1973. Following }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 Cockwell v. Romford Sanitary Steam Laundry}{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  cit. supra, I hold that when the option was exercised, a contract to purchase the freehold came}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 into existence, a
nd the appellant became registered as proprietor of the freehold when the survey was completed. I cannot see that the appellant who has continued to hold the same land for fifteen years can be said not to have had the ownership of it. I do not accept that
 he must have been registered as proprietor on a document of title, which is, after all only the evidence of title. The appeal will be allowed, and the appellant will be entitled to the costs of the appeal.
\par 
\par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12594567 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid12594567 K. A. Stuart
\par }{\b\caps\fs24\ul\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid2125707 Court of Review
\par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4880674 {\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674 20th November, 1987
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid2125707 Solicitors:}{\fs24\lang2057\langfe1033\langnp2057\insrsid12594567\charrsid4880674  Munro, Leys & Co.
\par The Solicitor to the Inland Revenue
\par }}