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{\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (} {\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 IN THE SUPREME COURT OF FIJI}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid7617413 COURT OF REVIEW \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 ACTION NO}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 18 OF 1985}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 BETWEEN}{\fs24\lang2057\langfe1033\langnp2057\insrsid5526877 :}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 ROBERT JOSEPH DE GROOT \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 APPELLANT \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 - and - \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 THE COMMISSIONER OF INLAND REVENUE \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 RESPONDENT \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 No appearance of the Appellant \par Mr J Scott and Mr S M Shah for the Respondent \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5526877 {\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid5526877 JUDGMENT}{\b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid5526877\charrsid5526877 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid5526877 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 In this case the appellant came to Fiji in February 1984 to work as an engineer in the Public Works Department. He made a return of income for that year, comprising the ten months or so which he had worked, and claimed as a deduction $100 which he had pai d for subscription for his membership of the Institute of Engineering. That deduction was disallowed and appellant appeals under s}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 ection 62 of the Income Tax Act }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 Cap 201. Under that section a taxpayer who is dissatisfied with the Commissioner's assessment may within 60 days lodge an objection, which the Commissioner}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 has to consider and allow or disallow in whole or in part}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 In this case the Commissioner wholly disallowed the objection. The appellant then lodged an}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 appeal to the Court of Review,}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 but before th e appeal was heard, he departed out of Fiji, and eventually, when he had been traced, asked the Commissioner to proceed with the appeal in his absence. This the Commissioner now does. \par \par Although section 71(2) of the Act provides that on the hearing and determination of objection}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 s to assessments under the Act }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 the onus of proof is to be on the taxpayer,}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 it is in my view necessary, before the onus can begin to apply, for the}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 Commissioner to satisfy the Court that the disallowance of an objection is made within the confines of the Act. The}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 appellant in his notice of appeal claimed his right to a deduction under section 24(2) and under section 26(3). It is perhaps desirable to set out the material parts of those sections:}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 "24(2) Notwithstanding the provisions of section 31 and of subsection (1) where a person resident in Fiji solely or mainly for the purpose of employment has not res}{\fs24\lang2057\langfe1033\langnp2057\insrsid6293915 ided in Fiji for the whole year}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 he shall, if he has resided in Fiji only for part or parts of that year be allowed:- \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 (i)}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 in calculating his chargeable income only, such proportion of the deductions specified in section 25, paragraphs (a), (b), (c), and (f) of subsection (i) of section 26 and sections 27,}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 29 and 30 together with any contributions allowable under paragraphs (d) and (e) of subsection (1) of section 26 ..... and}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par }\pard \ql \li1440\ri0\nowidctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 (ii)}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 such proportions of t}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 he normal tax rebate as the }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 total period of his residence in Fiji during that year bears to the full income year.}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par }\pard \ql \li720\ri0\nowidctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 26(3) Notwithstanding the other provisions of this section, the amounts paid by a taxpayer, during the income out of any emolument income received by him from any office or employment in respect of the annual professional membership dues the payment of which was necessary to maintain a professional status in connexion with hi s office or employment, or in respect of professional journals which are regarded by the Commissioner as necessary for the effi}{\fs24\lang2057\langfe1033\langnp2057\insrsid6293915 cient performance of the duties }{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 of his office or employment, but not exceeding one hundred dollars shall be deducted on calculating chargeable income" \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par Mr Scott pointed out that only such allowances as the statute provided for could be made a taxpayer. If he had stayed his}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 full year in Fiji appellant could have}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 had his deduction under section 26(3). Since he had been in Fiji for only}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 part of the tax year, section 24 was applicable to him, but that section allows no proportioning under section 26(3). It is well established that there is no equity in a tax, and hence if appellant is to succeed, he is put to the proof under section 71(2) .}{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 He has done nothing and hence he must fail and the appeal must be dismissed. There will be no order as to costs.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid15536778 K.}{\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 A}{ \b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid15536778 .}{\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 Stuart}{\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6293915 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid6293915\charrsid2899669 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 COURT OF REVIEW \par }\pard \ql \li0\ri0\nowidctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid2899669 {\fs24\lang2057\langfe1033\langnp2057\insrsid2899669 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid2899669\charrsid2899669 11th June 1987 \par }}