{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff31507\deff0\stshfdbch31506\stshfloch31506\stshfhich31506\stshfbi31507\deflang1033\deflangfe1033\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f45\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Iskoola Pota;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 00000000000000000000}Calibri Light;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f47\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f48\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f50\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f51\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f52\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f53\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f54\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f55\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f67\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f68\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f70\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f71\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f72\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f73\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f74\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f75\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f387\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f388\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}
{\f390\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f391\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f394\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f395\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\f417\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f418\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f420\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f421\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\f424\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f425\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}
{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;
\caccentone\ctint255\cshade191\red46\green116\blue181;}{\*\defchp \f31506\fs22\lang2057\langfe1033\langnp2057 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{
\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 
\snext0 \sqformat \spriority0 \styrsid11932147 Normal;}{\s2\ql \li0\ri0\sb40\sl259\slmult1\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31503\afs26\alang1115 \ltrch\fcs0 
\fs26\cf17\lang2057\langfe1033\loch\f31502\hich\af31502\dbch\af31501\cgrid\langnp2057\langfenp1033 \sbasedon0 \snext0 \slink21 \ssemihidden \sunhideused \sqformat \spriority9 \styrsid8740035 heading 2;}{\*\cs10 \additive 
\ssemihidden \sunhideused \spriority1 Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 \snext11 \ssemihidden \sunhideused \sqformat Normal Table;}{
\s15\ql \li720\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 
\sbasedon0 \snext15 \sqformat \spriority34 \styrsid8131077 List Paragraph;}{\s16\ql \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 \sbasedon0 \snext16 \slink17 \sunhideused \styrsid4730616 header;}{\*\cs17 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink16 \slocked \styrsid4730616 Header Char;}{
\s18\ql \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 
\sbasedon0 \snext18 \slink19 \sunhideused \styrsid4730616 footer;}{\*\cs19 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink18 \slocked \styrsid4730616 Footer Char;}{
\s20\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af45\afs22\alang1115 \ltrch\fcs0 \fs22\lang2057\langfe1033\loch\f37\hich\af37\dbch\af37\cgrid\langnp2057\langfenp1033 
\snext20 \sqformat \spriority1 \styrsid15160157 No Spacing;}{\*\cs21 \additive \rtlch\fcs1 \af31503\afs26 \ltrch\fcs0 \fs26\cf17\loch\f31502\hich\af31502\dbch\af31501 \sbasedon10 \slink2 \slocked \ssemihidden \spriority9 \styrsid8740035 Heading 2 Char;}}
{\*\listtable{\list\listtemplateid-1380537740\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\hres0\chhres0 \fi-180\li6480\lin6480 }{\listname ;}\listid307516193}{\list\listtemplateid1200517892\listhybrid{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134145
\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li2160\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134147\'01o;}{\levelnumbers
;}\f2\fbias0\hres0\chhres0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134149\'01\u-3929 ?;}{\levelnumbers;}
\f10\fbias0\hres0\chhres0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134145\'01\u-3913 ?;}{\levelnumbers;}
\f3\fbias0\hres0\chhres0 \fi-360\li4320\lin4320 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134147\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 
\fi-360\li5040\lin5040 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134149\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 
\fi-360\li5760\lin5760 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134145\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 
\fi-360\li6480\lin6480 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134147\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 \fi-360\li7200\lin7200 }
{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134149\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 \fi-360\li7920\lin7920 }{\listname 
;}\listid519706292}{\list\listtemplateid1220961706\listhybrid{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134145\'01\u-3913 ?;}{\levelnumbers;}
\f3\fbias0\hres0\chhres0 \fi-360\li2235\lin2235 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134147\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 
\fi-360\li2955\lin2955 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134149\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 
\fi-360\li3675\lin3675 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134145\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 
\fi-360\li4395\lin4395 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134147\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 \fi-360\li5115\lin5115 }
{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134149\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 \fi-360\li5835\lin5835 }{\listlevel
\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134145\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-360\li6555\lin6555 }{\listlevel\levelnfc23
\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134147\'01o;}{\levelnumbers;}\f2\fbias0\hres0\chhres0 \fi-360\li7275\lin7275 }{\listlevel\levelnfc23\levelnfcn23\leveljc0
\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134149\'01\u-3929 ?;}{\levelnumbers;}\f10\fbias0\hres0\chhres0 \fi-360\li7995\lin7995 }{\listname ;}\listid719015664}{\list\listtemplateid423932116
\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid134807567\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li720\lin720 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807577\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440\lin1440 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807579\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li2160\lin2160 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807567\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\lin2880 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807577\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\lin3600 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807579\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li4320\lin4320 }
{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807567\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\lin5040 }
{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807577\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\lin5760 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807579\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6480\lin6480 }
{\listname ;}\listid786581571}{\list\listtemplateid-104180902\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid29002896\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\lin2160 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2520\lin2520 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'03.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li4680\lin4680 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'07.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li6840\lin6840 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li7560\lin7560 }{\listname ;}\listid929696580}{\list\listtemplateid-911685476\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid134807567\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807577\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807579\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807567\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807577\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807579\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807567\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807577\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid134807579\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6480\lin6480 }{\listname ;}\listid945696573}{\list\listtemplateid-2120188936{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid986208510}{\list\listtemplateid24529902\listhybrid{\listlevel
\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li720\lin720 }{\listlevel\levelnfc4
\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2
\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0
\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4
\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2
\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0
\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4
\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2
\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6480\lin6480 }{\listname 
;}\listid1239902613}{\list\listtemplateid1333190386\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-1412369892\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li3030\lin3030 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3750\lin3750 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li4470\lin4470 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5190\lin5190 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5910\lin5910 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6630\lin6630 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li7350\lin7350 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li8070\lin8070 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 
\af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li8790\lin8790 }{\listname ;}\listid1544173805}{\list\listtemplateid-2120188936{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440\jclisttab\tx1440\lin1440 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1873374237}{\list\listtemplateid1252317628\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat2\levelspace0\levelindent0{\leveltext\leveltemplateid-563461726\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-360\li720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807577\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807579\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807567\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807577\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807579\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807567\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807577\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0
\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid134807579\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6480\lin6480 }{\listname ;}\listid1984196460}{\list\listtemplateid-1546978852
\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1414289416\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 
\fi-360\li1800\lin1800 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-360\li2520\lin2520 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-180\li3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-360\li3960\lin3960 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-360\li4680\lin4680 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-180\li5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-360\li6120\lin6120 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-360\li6840\lin6840 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-180\li7560\lin7560 }{\listname ;}\listid2046833438}}{\*\listoverridetable{\listoverride\listid307516193\listoverridecount0\ls1}{\listoverride\listid1239902613\listoverridecount0\ls2}{\listoverride\listid929696580\listoverridecount0\ls3}
{\listoverride\listid2046833438\listoverridecount0\ls4}{\listoverride\listid719015664\listoverridecount0\ls5}{\listoverride\listid519706292\listoverridecount0\ls6}{\listoverride\listid1544173805\listoverridecount0\ls7}{\listoverride\listid786581571
\listoverridecount0\ls8}{\listoverride\listid945696573\listoverridecount0\ls9}{\listoverride\listid986208510\listoverridecount1{\lfolevel\listoverridestartat\levelstartat12}\ls10}{\listoverride\listid986208510\listoverridecount1{\lfolevel
\listoverridestartat\levelstartat13}\ls11}{\listoverride\listid1873374237\listoverridecount0\ls12}{\listoverride\listid1984196460\listoverridecount0\ls13}}{\*\pgptbl {\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0
\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}{\pgp\ipgp0\itap0\li0\ri0\sb0\sa0}}{\*\rsidtbl \rsid68415\rsid286752\rsid357765\rsid535620\rsid550505
\rsid681845\rsid687004\rsid742999\rsid803667\rsid804278\rsid1277641\rsid1312425\rsid1381866\rsid1452654\rsid1463985\rsid1508201\rsid1517905\rsid1518980\rsid1525745\rsid1597035\rsid1727211\rsid1860267\rsid1908968\rsid1915877\rsid2052299\rsid2109837
\rsid2121038\rsid2128978\rsid2252641\rsid2323973\rsid2375021\rsid2513869\rsid2707526\rsid2710017\rsid2781930\rsid2827794\rsid2828396\rsid2900284\rsid3081904\rsid3165998\rsid3229367\rsid3347269\rsid3424055\rsid3482225\rsid3499036\rsid3552560\rsid3677107
\rsid3744569\rsid3819298\rsid3872387\rsid3883298\rsid4007404\rsid4089328\rsid4337299\rsid4340107\rsid4404290\rsid4407205\rsid4465482\rsid4476161\rsid4524412\rsid4549086\rsid4669019\rsid4679777\rsid4730616\rsid4794116\rsid4812318\rsid4855744\rsid4857285
\rsid4871929\rsid4917268\rsid4942787\rsid5192175\rsid5262751\rsid5310698\rsid5313769\rsid5313906\rsid5459423\rsid5510670\rsid5788554\rsid5906019\rsid5918088\rsid5995875\rsid6048741\rsid6117442\rsid6366908\rsid6499256\rsid6626092\rsid6695556\rsid6702144
\rsid6707860\rsid6909516\rsid6961736\rsid6970992\rsid7030300\rsid7164945\rsid7166065\rsid7216283\rsid7277398\rsid7369276\rsid7488922\rsid7491587\rsid7537919\rsid7801459\rsid7886803\rsid8066737\rsid8131077\rsid8272921\rsid8721882\rsid8740035\rsid8851554
\rsid8859378\rsid8997231\rsid9069614\rsid9137829\rsid9379578\rsid9655906\rsid9728544\rsid9906011\rsid9919579\rsid9990084\rsid10099679\rsid10179764\rsid10184245\rsid10241927\rsid10252209\rsid10292322\rsid10301895\rsid10310960\rsid10382916\rsid10713720
\rsid10966527\rsid11033869\rsid11095166\rsid11210038\rsid11338594\rsid11351330\rsid11369422\rsid11489923\rsid11606940\rsid11666174\rsid11678120\rsid11757384\rsid11932147\rsid11943440\rsid11947540\rsid12061036\rsid12145075\rsid12208130\rsid12409383
\rsid12528459\rsid12656517\rsid12810260\rsid12877595\rsid12977953\rsid13048332\rsid13108648\rsid13247352\rsid13383508\rsid13458798\rsid13532748\rsid13727833\rsid14363024\rsid14570341\rsid14574583\rsid14576532\rsid14645042\rsid14646562\rsid14754863
\rsid14811488\rsid14954972\rsid15014684\rsid15035121\rsid15160157\rsid15204777\rsid15217238\rsid15340101\rsid15345819\rsid15426665\rsid15480621\rsid15617982\rsid15687971\rsid15812291\rsid15821103\rsid15928886\rsid15946254\rsid15948071\rsid15951863
\rsid16017004\rsid16084459\rsid16154579\rsid16330502\rsid16387977\rsid16450628\rsid16450878\rsid16460704\rsid16522031\rsid16605411\rsid16671045\rsid16713252\rsid16719248\rsid16734688}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac1\mdispDef1
\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\author Saleem Marsoof}{\operator ruddley_e}{\creatim\yr2016\mo7\dy11\hr16\min24}{\revtim\yr2016\mo7\dy11\hr16\min24}{\printim\yr2016\mo6\dy22\hr7\min16}{\version2}{\edmins0}
{\nofpages4}{\nofwords4387}{\nofchars25010}{\*\company Hewlett-Packard Company}{\nofcharsws29339}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}
\paperw11906\paperh16838\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont1\relyonvml0\donotembedlingdata0\grfdocevents0\validatexml1\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors1\noxlattoyen
\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1
\jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct
\asianbrkrule\rsidroot4340107\newtblstyruls\nogrowautofit\usenormstyforlist\noindnmbrts\felnbrelev\nocxsptable\indrlsweleven\noafcnsttbl\afelev\utinl\hwelev\spltpgpar\notcvasp\notbrkcnstfrctbl\notvatxbx\krnprsnet\cachedcolbal \nouicompat \fet0
{\*\wgrffmtfilter 2450}\nofeaturethrottle1\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4730616 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5995875 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4730616 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 
{\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5995875 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4730616 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 
{\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5995875 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4730616 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid5995875 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sectrsid11932147\sftnbj {\headerl \ltrpar \pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar
\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616 
\par }}{\headerr \ltrpar \pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616 
\par }}{\footerl \ltrpar \pard\plain \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s18\qc \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid13532748 }{\field{\*\fldinst {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616  PAGE   \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af31507 \ltrch\fcs0 
\lang1024\langfe1024\noproof\insrsid5906019 2}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af31507 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid13532748 }{\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616 
\par }\pard \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616 
\par }}{\headerf \ltrpar \pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af31507 \ltrch\fcs0 \insrsid4730616 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\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 \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2375021 
\rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 
IN THE SUPREME COURT OF FIJI}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 
\par }{\rtlch\fcs1 \af0\alang1025 \ltrch\fcs0 \b\f0\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 [}{\rtlch\fcs1 \af0\alang1025 \ltrch\fcs0 \b\f0\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318\charrsid4812318 
CRIMINAL APPELLATE JURISDICTION}{\rtlch\fcs1 \af0\alang1025 \ltrch\fcs0 \b\f0\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 ]}{\rtlch\fcs1 \af0\alang1025 \ltrch\fcs0 
\b\f0\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid4812318 
\par }\pard \ltrpar\ql \li3969\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3969\itap0\pararsid2375021 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 
\par 
\par }\pard \ltrpar\qr \li3969\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3969\itap0\pararsid4812318 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid4812318 CRIMINAL PETITION NO: CAV 0003 OF 2016
\par [Court of Appeal No: AAU0117 of 2014]
\par }\pard \ltrpar\qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4812318 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2375021 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 

\par BETWEEN}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 :\tab }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid4812318 MANOJ KHERA}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15217238 
\par }\pard \ltrpar\qr \fi720\li7200\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin7200\itap0\pararsid4812318 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\i\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15217238 
Petitioner }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\i\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021 
\par }\pard \ltrpar\ql \fi720\li7200\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin7200\itap0\pararsid15217238 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15217238\charrsid9990084 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2375021 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 

\par AND}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 \tab \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 :\tab }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid4812318 THE STATE}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021      }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15217238 
\par }\pard \ltrpar\qr \li7200\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin7200\itap0\pararsid4812318 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\i\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 Respondent                                                                          }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid9990084 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2375021 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\i\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 

\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 Coram}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 \tab   }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab \tab }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 :\tab  The Hon. Justice Priyantha Fernando,  
\par \tab \tab              }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab    }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 Acting President of the Supreme Court 
\par \tab 
\par \tab                          }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 The Hon. Justice Saleem Marsoof, 
\par \tab                         }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab   }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021  Justice of the Supreme Court
\par 
\par                                      }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 The Hon. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid10310960 Justice }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6117442 Alm}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2827794 eida Gune}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6117442 r}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid10310960 a}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6117442 tne}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 , 
\par                                      }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab   }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 Justice of the Supreme Court 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 
\par 
\par Counsel}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 :\tab }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2827794  Mr}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 .}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2827794  M. Raza with Mr. S.D. Khan for the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021  Petitioner

\par 
\par                                     }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4812318 \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021  Ms. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2827794 J. Prasad }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 for the Respondent 
\par 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 
\par Date of Hearing}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2827794 \tab :\tab 9}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\super\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 th}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021  June 2016
\par \tab 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 
\par Date of Judgment}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 \tab :\tab 22}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\super\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 nd }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2375021\charrsid2375021 June 2016
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\lang2057\langfe2057\langfenp2057\insrsid2375021 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\lang2057\langfe2057\langfenp2057\insrsid4812318\charrsid2375021 
\par }\pard \ltrpar\qc \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9069614 {\rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\f0\fs28\ul\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021\charrsid4812318 JUDGMENT OF THE COURT}{\rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 \b\f0\fs28\ul\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid9990084 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9069614 
[1]  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15812291 By his petition dated }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12877595 25}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid12877595\charrsid12877595 th}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12877595 
 January 2016, th}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9069614 e }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1597035\charrsid9069614 
Petitioner }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2827794\charrsid9069614 seeks }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021\charrsid9069614 special leave to appeal }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2827794\charrsid9069614 from }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021\charrsid9069614 the judgment of the Court of Appeal}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8721882 
 [Chandra JA, Fernando JA, and Goundar JA] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021\charrsid9069614 dated 18th }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2827794\charrsid9069614 January 2016}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3081904\charrsid9069614 , }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021\charrsid9069614 which }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3081904\charrsid9069614 affirmed }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16460704\charrsid9069614 his }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021\charrsid9069614 conviction}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8721882  in the High Court of Fiji in Suva}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9990084 
 [Temo J}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8721882\charrsid8721882 ]}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2827794\charrsid9069614 on four counts of }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3229367\charrsid9069614 obtaining money by }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2827794\charrsid9069614 false pretences }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6626092 
contrary to section 309 of the Penal Code, Cap 17, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2827794\charrsid9069614 and one count o}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2375021\charrsid9069614 f}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2827794\charrsid9069614  money }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2513869 laundering}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6626092 
 contrary to section 69(2) and (3) of the Proceeds of Crime Act No. 27 of 1997}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2513869 , and the sentence imposed by the High Court. 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9137829 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11210038 [2] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9069614 The following }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid10382916\charrsid10382916 grounds of appeal}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7030300  are urged by the Petitioner}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15687971  }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9069614 for}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15687971  }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid10382916\charrsid10382916 seek}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9069614 
ing special }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid10382916\charrsid10382916 leave to appeal}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038  to this Court.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14954972 
\par }\pard \ltrpar\qj \fi-426\li1560\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1560\itap0\pararsid15014684 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038\charrsid11210038 (i) The learned trial Judge erred in law and in fact in that he failed and /or neglected and/or did not adequately consider the defence case. }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid3819298 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11210038\charrsid11210038 (ii) }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038\charrsid11210038 The learned trial Judge erred in law and in fact admitting and relying upon evidence of lay witnesses as opi
nion evidence particularly evidence of the purported signatures on vital documents which were fundamental to the prosecution case. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid3819298 

\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11210038 (iii) }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038\charrsid11210038 
The learned trial Judge erred in law and in fact in not dealing adequately and/or properly and/or sufficiently on circumstantial evidence and in not identifying what evidence was or could be classified as circumstantial evidence.}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid3819298 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11210038 (iv) }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038\charrsid11210038 
The learned trial Judge erred in law and in fact in misdirecting and/or not properly and/or sufficiently himself and the assessors on the standard and burden of proof.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid3819298 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11210038  (v) }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038\charrsid11210038 
The verdict is unsound, dangerous, unsafe, unreasonable and cannot be supported having regard to the evidence as whole, hence there ha}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038 
s been a miscarriage of justice. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid3819298 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15821103  (vi}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid14954972 ) }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11210038\charrsid11210038 The Fiji Court of Appeal erred in law in app
lying the proviso under section 23 (1) of the Court of Appeal Act, Cap 12, in the circumstances of this case.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid3819298 
\par }\pard \ltrpar\qj \fi-426\li1560\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1560\itap0\pararsid15821103 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15821103\charrsid15821103 (vi}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15821103 i}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15821103\charrsid15821103 )The sentence is wrong in principle, harsh and excessive in the circumstances of the case. The learned trial Judge failed and/or neglected to 
take into account that the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15821103\charrsid15821103 mon}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5459423 
ey alleged to have been obtained by false pretences (monies) }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15821103\charrsid15821103 
together with the penalties were paid well before the prosecution commenced. 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid9137829 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid357765 [3}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 ]}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10241927  }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10382916\charrsid10382916 Before considering the application of the Petitioner for special leave to appeal, it may be useful to set out in brief the background facts. }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14954972 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9137829 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9137829 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid803667\charrsid803667 Factual Matrix }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid803667 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9137829\charrsid803667 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid9990084 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid357765 [4
}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10382916\charrsid10382916 ]  At all material }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid550505\charrsid10382916 times, the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3081904\charrsid10382916 Petitioner w}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid550505\charrsid10382916 as the owner of a jewellery business carried on under the name and style of Shivam Imports & Exports}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1463985  (}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 hereinafter referred to as }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1463985 \'93Shivam\'94)}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid550505\charrsid10382916 , registered with the Fiji R}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 evenue and Customs Authority (F}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid550505\charrsid10382916 
RCA) under Tax Identification Number 11-24276-0-5.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14954972 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9069614 [5] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540  Shivam }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 was regist}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14645042\charrsid10382916 e}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 r}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14645042\charrsid10382916 
ed under FRCA as a V}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 AT collector}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14645042\charrsid10382916 , and was }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 entitled to a }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14645042\charrsid10382916 tax }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 refund whe}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3081904\charrsid10382916 n}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 
 the VAT }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1463985 paid on the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 
purchases}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1463985  made by }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 Shivam}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14645042\charrsid10382916 exceed}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid803667 s}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14645042\charrsid10382916  the }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 VAT }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 that was}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916  collected on }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 its }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13108648\charrsid10382916 sales. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid13108648\charrsid14954972 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14954972\charrsid803667 [6}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14570341\charrsid803667 ] }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540  E}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1463985 ach of t}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14570341\charrsid803667 he said VAT returns lodged }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 
on behalf of Shivam contained a }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3229367\charrsid803667 declar}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 ation }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3229367\charrsid803667 that the information provided in support of }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3229367\charrsid803667 application}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid803667\charrsid803667 s}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3229367\charrsid803667  for }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 VAT }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3229367\charrsid803667 refund w}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5459423 as}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3229367\charrsid803667  true and correct. }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid286752\charrsid803667 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3819298\charrsid803667 [7}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 
] However, evidence led at the trial revealed that the schedules of input tax credits appended to the aforesaid VAT returns contained false information}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764  which }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5459423 was }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764 sought to be supported with false invoices from certain}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667  suppliers}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764  of goods and services}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 
 listed therein, such as Raniga Jewellers Ltd., Telecom Fiji, One Flight Travel Center, Fiji Electric}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9990084 it}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 y}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 Authority, Control Meat Company Ltd., and Lords Jewellery, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764 
all of whom }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 denied supplying the goods or services specified in the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9990084  said invoices }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764 and}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 schedules to Shivam}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 .}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3819298\charrsid803667 [8}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid286752\charrsid803667 ]  }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7164945\charrsid803667 It is in evidence that }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid286752\charrsid803667 FRCA expected all applicants for refunds to provide }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764 
true and correct information}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5459423  in order to }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid286752\charrsid803667 process the above mentioned VAT returns}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid803667\charrsid803667  on trust}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764 . FRCA eventually }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid286752\charrsid803667 paid }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440 into }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 an }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978 Access Account at }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201\charrsid1508201 
ANZ Bankin Nausori bearing No. 5636155}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540  designated by Shivam}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 , theVAT refunds claimed by }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11947540 it }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 on the aforesaid }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7164945\charrsid803667 VAT returns}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440 , namely, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201\charrsid1508201 $9,611.82 }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 on the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 January 2004 }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 return}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4669019  (count 1)}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 , }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 $8,200}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201  on the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 February 2004 }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 return}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4669019  (count 2)}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 , }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 $11,800 }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 on the M}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 arch 2004 }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 return }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4669019 (count 3) }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 and $15,000 }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 on the A}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 pril 2004 }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 return}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4669019  (count 4)}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 , aggregating to }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201\charrsid1508201 $44,611.82}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 . }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1312425\charrsid803667 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid12145075 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15035121 [9}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 ] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777 A}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440  substantial portion of }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9655906\charrsid803667 
the sums paid into the said account}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004  by F}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9655906\charrsid803667 RCA }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1508201 for the taxable period from January to April 2004 }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9655906\charrsid803667 were withdrawn }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 
from the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440  said account }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 using}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777  I}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 nternational ATM Card }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440 bearing }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440\charrsid11943440 No. 600998981000027, on 6 May 2004 ($9,000); 25 June 2004 ($2,000); 5 July 2004 ($16,000) and 8 July 2004 ($15,000).}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11943440 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075\charrsid12145075 The }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11369422 
Proceedings before the }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075 High Court }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11369422 and the Court of Appeal}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075\charrsid12145075 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777 [10] The Petitioner was charged }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15035121 
in the High Court of Fiji in Suva }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777 on }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777\charrsid4679777 four counts of obtaining money by false pretences and one count of money laundering}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777  on the basis that the VAT returns in question were submitted to FRCA by the Petitioner with intent to defraud, and the amounts of money paid into the aforesaid ANZ Access accoun
t bearing number }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777\charrsid4679777 No. 5636155 }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4679777 were withdrawn by him. 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid1463985 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15035121 
[11}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562 ] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562\charrsid14646562 On 22}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid14646562\charrsid14646562 nd}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562\charrsid14646562 July 2014, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562 which was }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562\charrsid14646562 the first day of the trial }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562 
against the Petitioner in the High Court of Suva, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562\charrsid14646562 the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764  Petitioner }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14646562\charrsid14646562 pleaded not guilty to all the counts. }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075 
\par [12] At the trial, t}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10179764 he prosecution }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2323973 
called }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 in all nine}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6702144  witnesses}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 , }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 namely L}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 aisa Bainimarama}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 , Auditor of FRCA, }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 Sala Naivalu, IT Application Support Officer of the Fiji Electricity Authority}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 ,}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 Nilesh Prasad, Manager, Operational, Risk and Compliance of ANZ Bank at Victoria Parade, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 and six other witnesses who }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 represented the }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 business establishments referred to paragraph [7] of this judgment}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 
. The latter witnesses specifically denied that the said establishments}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 
 had supplied the goods or services referred to in the schedules to the VAT returns presented to FRCA by the Petitioner during the period January to April 2004. 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075 [13] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 
The Petitioner did not give evidence at the trial, but called three witnesses}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16734688 , namely, Nibuka}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16734688 
Vuli of the Immigration Department, Arun Kumar Narsey, a Chartered Accountant and the Petitioner\rquote s younger brother, Prakash Khera. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15928886 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7030300 [14}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12145075 ] }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16734688 At the conclusion of the trial, the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15951863 three }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16734688 as}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15951863 s}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16734688 essors }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15951863 
found the Petitioner guilty as charged on all counts, and by his Judgment dated 30}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid15951863\charrsid15951863 th}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15951863  July 2014, the learned High Court Judge accepted the said verdict of the assessors}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10301895  and convicted the Petitioner}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15951863 . He observed in his Judgement that-}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16734688 
\par }\pard \ltrpar\qj \li1134\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid15014684 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15951863 
\'93The verdict of the assessors was not perverse. It was open to them to reach such conclusion on the evidence.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10301895 
\par Assessors are there to assist the trial judge }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5459423 to }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10301895 come to a decision on whether or not the accused is guilty as charged. I accept the three assessor\rquote s verdict. I agree with them. I find the prosecution witnesses\rquote  evidence credibl
e and I accept them. I reject the accused\rquote s denial as contained in his police caution interview statements. I accept the prosecution\rquote s version of events.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15951863 \'94
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7030300 
[15}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10301895 ] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12810260 On 3}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid12810260\charrsid12810260 rd}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12810260  October 2014}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid687004 the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2513869  learned High Court}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8721882  Judge}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15217238  sentenced the Petitioner to }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2513869\charrsid2513869 2 years\rquote  imprisonment on each count of obtaining money by false pretences and 4 years\rquote 
 imprisonment on the one count of money laundering}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15217238 , the sentences to run concurrently.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8721882 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15217238 [16}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7491587 ]  }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11369422 The Petitioner appealed against his conviction and sentence to the Court of Appeal. His grounds of appeal were}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2252641  that}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11369422 :-
\par }\pard \ltrpar\qj \fi-284\li1418\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1418\itap0\pararsid15014684 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2252641\charrsid2252641 (1) }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5192175 the learned trial j}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2252641\charrsid2252641 udge erred in law and in fact in admitting evidence of lay witnesses as opinion evidence particularly evidence of the purported signatures on vital documents which were fund}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2252641 amental to the prosecution case; and}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2252641\charrsid2252641 
\par (2)}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5192175 the s}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2252641\charrsid2252641 entence is wrong in principle, harsh and excessive in the circumstances of the case.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11369422 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15217238 [17}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5192175 ] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16713252 By the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11369422 unanimous }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16713252 decision of the Court of Appeal dated 18}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid16713252\charrsid16713252 th}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4476161  January 2013, th}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5192175 e}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4476161  conviction of the Petitioner as well as the sentence imposed by the High Court were affirmed. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5192175 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15217238 [18}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5192175 
]  In affirming the conviction, Goundar JA (with whom Chandra JA and Fernando JA concurred)}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684  observed as follows at paragraph 25 of his judgment:-

\par }\pard \ltrpar\qj \li1134\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid15014684 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 
 \'93}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684\charrsid15014684 The prosecution case was solely based upon circumstantial evidence. The trial judge's direction on circumstantial e}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 vidence in paragraph 36 of the summing u}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684\charrsid15014684 p is impeccable. The trial judge did not refer to the impugned}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 
 opinion on handwriting in his summing u}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684\charrsid15014684 p. The appellant did not dispute that he was owner of the company }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 that were paid VAT refunds by F}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684\charrsid15014684 
RCA as alleged by the prosecution. He also did not dispute that the refunds were paid into his personal bank account and that the alleged withdrawals were made fr
om the account. His defence was that someone else had used his identity to commit the fraud. The assessors and the trial judge did not find that defence plausible. In my judgment, the assessors and the trial judge on the evidence properly admissible and p
roperly directed without doubt have been of the same opinion.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 \'94}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11369422 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15217238 
[19}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8859378 ]The Court of Appeal also dismissed the Petitioner\rquote 
s appeal on the sentence. Having examined the issues carefully, Gondar JA concluded as follows in paragraph 35 of his judgment:-
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid8859378 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4524412 

\par }\pard \ltrpar\qj \li1134\ri521\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid4524412 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8859378 \'93}
{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4524412\charrsid4524412 
The trial judge was correct to conclude that the appellant had expressed no remorse. The court record also supported the conclusion that the appellant had made efforts to either avoid or delay the trial. There was no evidence to suggest that the prosecuti
on was responsible for any delay. In any event, the delay was not exceptional to suspend the sentence. There is no error in the sentencing discretion of the trial judge.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8859378 \'94}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\sub\langfenp2057\insrsid8859378\charrsid8859378 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15821103 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8859378 

\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684\charrsid15014684 The Application for Special Leave to Appeal}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15821103 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 [20
}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 ]\tab Before adverting to the}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930  grounds on the basis of which the Petitioner seek}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 s }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930 special leave to appeal in this case and the}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930  submissions of learned Counsel in }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930 regard to this application, }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 it is necessary to}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930 
 refer to a matter that needs to be clarified at the outset. 
\par 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 [21}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930 ] In}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276  view of the fact that in}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 paragraphs [11], [12],[14],[20] and [25] of the}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930  impugned j}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 udgement of the Court of Appeal}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 ,}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930  the business of \'93Shivam Import & Export
\'94 }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 has been referred to as a \'93}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 registered private company}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 \'94 or}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922  simply}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276  as a \'93company\'94}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 , at the }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 commencement of the
 hearing }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 of this application for special leave to appeal, learned Counsel were specifically asked }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 to clarify the juridical basis of the business}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 
 of the Petitioner}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 , particularly whether it was a sole proprietorship, a partnership or a company}{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922  incorporated by law}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 , and if it was the latter, what they }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 had to say about }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9919579 
issues of }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 corporate criminal liability}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9919579  that could arise in the case}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 , which aspect}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9919579 s}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 
 had not been considered by the Court of Appeal. }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 
\par 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 [22}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 ]\tab }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 Since learned Counsel were }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 un}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 able t}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 o assist
 court in this regard}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 , learned C}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 ounsel were }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 
asked to assist Court to locate the Agreed Facts referred to by the learned trial judge }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 in }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 his }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 summing up}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 . When i}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7369276 
t was found that no agreed facts were included in the }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 records made available to court}{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 , and none were available with learned C}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 ounsel}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922  or in the file relating to this application maintained in the Supreme Court Registry}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 , }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 the Clerk of the Court }{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 was directed }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 
to procure from the Suva High Court copies of the agreed facts, and }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 make the same available to Court. }{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 
\par 
\par [23]  }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 I}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 
t now appears from the Agreed Facts dated 5}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid2781930\charrsid2781930 th}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930  July 2013 that it was specifically agreed by the parties }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 (1) }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14811488 that }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 the Petitioner is Manoj }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5310698 Khera also known as Manoj Kumar;}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 
 (2) that }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 Manoj Kumar operated as a Sole Propr}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 ietor in the name and style of \'93Shivam Imports and Exports\'94}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 
 having a tax identification number 11-24276-0}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5310698 -}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 5}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5310698 ;}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267  and (3) }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14811488 that }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 he had and ANZ Bank Account bearing number 5636155.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6626092 
 Agreed fact (2) above is significant because, if as the Court of Appeal had assumed, Shivam was a limited liability company, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9919579 
issues of corporate criminal liability of the kind that was considered by the House of Lords in }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3744569\charrsid3744569 
Tesco Supermarkets Ltd., v Nattrass}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3744569  [1972] AC 153 }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9919579 would have arisen, apart from the question as to whether the false}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3744569 
 pretences relevant to counts 1 to 4 w}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3424055 ere }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3744569 made by the company as opposed to the Petitioner. }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3744569\charrsid2781930 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid6626092 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 [24}
{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 ] }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6626092 I}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 t has now becoming a common occurrence for agreed facts not to be made available to the Judges who sit in }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 the }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 appellate }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 courts}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 
, and the omission to do so can cause serious }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 errors and mislead the appellate courts}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 . Indeed, in this case, the omission }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 
to make the agreed facts available in the briefs }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 had resulted in the Court of Appeal assuming}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922  err}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267 oneously}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930  that the business of Shivam 
was a limited liability company. Court officials as well as learned members of the Bar must take note of the fact that agreed facts are an essential}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid1860267  part of the trial court record, and must be available at the hearing of criminal appeals.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2781930\charrsid2781930 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 [25}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 ]  }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 Coming back to the application of the Petitioner seeking special leave to appeal, as was }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13383508 noted in paragraph [2] of this judgment, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15821103 the P}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684 etitioner has urged}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13383508 seven }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684\charrsid15014684 grounds in his applicationfor special leave to appeal}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15821103  to this Court
}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13383508 . Six o}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15821103 
f them relate to his conviction, and only ground (vii) relate}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940 s}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15821103  to the sentence. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15821103 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4407205 

\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7488922 
[26}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15821103 ]  The gist of the submissions of the learned Counsel for the P}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15014684\charrsid15014684 etitioner}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15821103  against conviction }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4404290 was that the High Court as well as the Court of Appeal had not given proper consideration to the Petitioner\rquote s defence}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940 , which was in essence}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4404290  that}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940 ,}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 he had not prepared, signed or lodged the }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 VAT returns that led to him being charged with c}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11606940 ounts 1 to 5}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2128978 , or received any money that was paid into the }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978 ANZ Access account }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978\charrsid2128978 
bearing No. 5636155}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978 . Learned Counsel for the Petitioner contended that all that had been done by the Petitioner\rquote s cousin }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978\charrsid2128978 Jitendra Pala, who was assisting in his business}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978  of Shivam,}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978\charrsid2128978 
 and to whom he had entrusted his International ATM Card bearing No. 600998981000027 and disclosed its Pin Number}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2128978 . 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11606940 [27}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 
]  Learned Counsel for the Petitioner stressed that }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 both the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290  police and the}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290  prosecution knew }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 the Petitioner\rquote s }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 defence to the allegations}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 , as he had clearly }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 informed }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 police of his position}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11606940\charrsid11606940  when he was caution interviewed on 2}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\super\langnp5129\langfenp2057\insrsid11606940\charrsid11606940 nd}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11606940  April 2012}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 . He submitted that not only had the Petitioner }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 disclosed his defence}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290  at the outset, but had c}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 onsistently maintained }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 it }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290\charrsid4404290 until the conclusion of the trial}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4404290 , but that despite the fact that 2 years and 3 months had elapsed between the date of the ca
ution interview and the date of commencement of trial}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4857285 
, the prosecution had not placed any credible evidence to establish that the Petitioner had signed any of the VAT returns relating to the first 4 counts through expert testimony or otherwise}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2128978 , or withdrawn any money deposited into the ANZ Access account bearing No. 5636155.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4857285 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940 [28}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4857285 
]  In particular, learned Counsel for the Petitioner submitted that the testimony of PW1, }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10099679\charrsid10099679 Laisa Bainimarama, }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4871929 had }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4857285 caused the}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940  defence }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4857285 grave prejudice}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4871929 , since }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4871929\charrsid4871929 she had stated in h
er examination in chief when producing Prosecution Exhibit No.1, which was Shivam\rquote s VAT return for January 2004 relating to count 1, that the signature thereon was that of the Petitioner, whose name appears therein as Manoj Kumar.}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16387977  He contended that the witness was not called as an expert witness, and }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3552560 since }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16387977 there was no evidence that she had seen the }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4857285 Petitioner sign }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16387977 or was otherwise f}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4857285 amiliar with his signature,}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid3552560  the testimony of the said witness}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2707526  that the signature on Exhibit No 1 is that of the Petitioner would have prejudiced the minds of the assessors. }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16605411 He stressed that the learned trial judge erred in law in admitting and relying upon the evidence of a lay witness as opinion evidence.
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940 [29}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid2707526 ] }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4089328 Responding to these submissions, learned Counsel for the Responde}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4549086 nt}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4089328  pointed out that }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328\charrsid4089328 the learned tri}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328 al Judge had }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16605411 not only considered but also }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328 
adequately and accurately summarised the defence case in his}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328\charrsid4089328  summing up}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328 , and had referred }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16605411 in paragraph 23 of his summing up }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328 to the testimony of the 3 }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328\charrsid4089328 defence witnesses }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4089328 
called by the Petitioner to give evidence. }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299 She submitted that }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299\charrsid2052299 the acceptance or otherwise of the defence case was a matter left to the assessors}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299 , and g}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299\charrsid2052299 iven the conviction of the Petitioner}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11606940  on all counts}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299\charrsid2052299 , it is evident that his defence was not accepted}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299  by the assessors and the trial judge, who had no reason to disagree with the assessors}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299\charrsid2052299 .
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11606940 [30}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299 ]  }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16605411 Learned State Counsel }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid12208130 while conceding that the prosecution had not laid the proper foundation for the admission of the handwriting evidence given by }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12208130\charrsid12208130 Laisa Bainimarama}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid12208130 ,}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16605411 emphasised that no reference was made by the learned trial judge in his summing up to the signature of the Petitioner on the VAT return}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid12208130  relating to count 1}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16605411 , and that the case was dealt with }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid2052299 as }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16605411 
one of circumstantial evidence.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid12208130 
She submitted that in any event, the assessors had found the Petitioner guilty of counts 2, 3 and 4 with respect to which there was no signature or handwriting evidence given by Bainimarama or any other witness, and that clearly show}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4549086 ed}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid12208130 
 that the conviction was based on circumstantial evidence and not signature evidence.
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid11666174 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940 
[31]  In any trial of this nature, the assessors are the best judges of the facts, and from the evidence led at the trial, it is }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 clear }{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11606940 that}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 
 the defence taken up by the Petitioner was altogether lacking in credibility.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594  The }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 essence of the P}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 etitioner\rquote s case }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 throughout was that }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 
he had not signed any of the VAT returns that contained false information and that he had not personally received any payment from FRCA. In }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 
the course of his}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594  caution interview}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 ,}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594  he }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 had a}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 nswered questions relating to his }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 ANZ Access }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 account
 bearing number 5636155 in the following manner:-}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11666174\charrsid4337299 
\par }\pard \ltrpar\qj \li1134\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11666174 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 Q.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14811488  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 When did you open this account?
\par }\pard \ltrpar\qj \li1134\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid4337299 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 A}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 .\tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14811488  }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 Sometime in 2003
\par Q.  What was the type of this account?
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 A}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 . }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14811488  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 Personal.
\par Q.  What is the status of this account now?
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 A}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 
.  Closed since 2005.
\par Q.  Who are the authorized signatories of this account?
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 A}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 . }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid14811488  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 
Myself and the accountant, Jitendra.
\par Q.  How was this account operating?
\par }\pard \ltrpar\qj \li1134\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11666174 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 A}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 .  Either authorized signatory to sign at one time.}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11666174\charrsid11338594 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid11666174 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 [32}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 ]\tab The position taken up by the petitioner was not supported by the testimony of prosecution w
itness Nilesh Prasad who was the Manager, Operational, Risk and Compliance of the ANZ Bank in Suva. He stated that the name of the account holder of }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9906011 ANZ A}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 ccess account bearing number 5636155 was Manoj Kumar}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 ,}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 
 which is the name used by the Petitioner for opening the said account and that his signature is the only specimen signature available in the bank. He also testified as that the sums paid into the petitioner\rquote 
s account for the taxable period January to April, 2004 were withdrawn in fo}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 ur large withdrawals using the Petitioner\rquote s I}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 nternational ATM Card}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9906011\charrsid9906011  bearing number 600998981000027}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 
. He also stated in evidence}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9906011  that}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 
 withdrawals of large sums of money can be effected }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 only }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 with the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 authoris}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 ation of the }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 account holder}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4337299 . The}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594  mandate to operate the account}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9906011  was that of}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594  Manoj Kumar himself}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9906011 , and}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 
 there was no authority for any third party to operate t}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9906011 he a}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11338594\charrsid11338594 ccess account bearing number 5636155.
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9137829 
\par }{\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 [33] }{\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid13458798\charrsid5918088 The}{\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 
 submission of the learned Counsel of the Petitioner that the learned trial Judge erred in law and in fact in not dealing adequately}{\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid5918088  and }{\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 sufficiently }{
\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid5918088 with the }{\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 circumstantial evidence and in not identifying what evidence was or could be classif}{\rtlch\fcs1 \ab\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid5918088 ied as circumstantial evidence, and failed to properly direct the assessors in this regard, is in my opinion, totally lacking in substance.}{\rtlch\fcs1 
\ab\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid8740035 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077 [34]In paragraph 25 of her judgment in }{\rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid8131077 
Nute v The State}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid9906011  [2014] }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8740035\charrsid8740035 [2014] FJSC 1}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid8740035 0; CAV0004.2014 }{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088 (}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid9906011 19 August 2014}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088 )}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077 ,}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077 her }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088 Ladyship Ekanayake }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077 
JA summarised the legal }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 principles underlying }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid5918088 circumstantial evidence as fo}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 
llows:}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid5918088 -}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9906011\charrsid8740035 
\par }\pard \ltrpar\qj \li1134\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid5918088 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid13458798\charrsid5918088 \'93}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid5918088 (a)}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 For a Court to act on circumstantial evidence it must be complete, and of a conclusive nature and incapable of explanation,}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid13458798\charrsid5918088 
\par (b)}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 All proved circumstances must provide a complete chain}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088 ,}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid8131077\charrsid5918088 (c) }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 No link of which must be missing and }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\i\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 they must unequivocally point to the guilt of the accused and exclude any hypothesis consistent with the innocence of the accused}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 , and}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid13458798\charrsid5918088 
\par (d) }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 In a case based on 
circumstantial evidence motive plays an important role in order to tilt the scale against the accused.\'94}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088 (}{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088\charrsid5918088 Emphasis added}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088 )}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid9906011\charrsid5918088 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid16084459 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid5918088 [35] In paragraph 36 of his summing up, the learned trial judge very correctly and clearly identified the elements of circumstantial evidence outlined above, and }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088\charrsid5918088 in the succeeding paragraphs, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid5918088 went on to deal with the circumstantial evidence that had been led in t}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5918088\charrsid5918088 he case in the following manner:-}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid13458798\charrsid5918088 
\par }\pard \ltrpar\qj \li1134\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid16084459 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088 \'93}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 
37. In this case, in his police caution interview statements, the a}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid10184245 ccused did not deny nor dispute}{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088  t}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088\charrsid5918088 he fact that, the relevant VAT r}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 
eturns and the schedules attached thereto, were submitted by his firm "Shivam Import and Exports", at the material times. He also did not deny nor }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088\charrsid5918088 disputed the fact that the VAT r}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 eturns a}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088\charrsid5918088 nd s}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 chedules attached thereto, c}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088\charrsid5918088 
ontained some false information. He did not deny, nor dispute}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 
 the fact that, it was mandatory for an applicant to submit true, correct and}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088\charrsid5918088  complete financial information, in his VAT r}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 eturns application. The accused did not deny, nor dispute the fact that, FRCA processed the VAT Return application }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 on trust}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid4549086  and had}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088  the power to impose penalty tax on those t}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088\charrsid5918088 hat submitted false information}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 
. The accused did not deny, nor dispute the fact that, FRCA approved his VAT return application, and deposited 4 FRCA ANZ Cheques in his personal ANZ Bank Access Account No. 5636155, at Nausori, total}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13727833 l}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 
ing $44,611.82. The accused did not dispute, nor deny the fact that $42,000 was withdrawn from his account between 6 May and 8}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13727833 
 July 2004, via the use of his I}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13458798\charrsid5918088 nternational ATM card, and the account was closed in 2005.
\par 38. Mr. Nilesh Prasad (PW9), Manager, Operational Risk and Compliance at ANZ Bank, Suva, gave evidence. He said, ANZ Bank Access Account No. 5636155, Nausori, was, according to their records, the accused's person
al account. According to ANZ records, the only authorized signature was the accused's. No one else was authorized to access the account but the accused. The accused was given his PIN number, which was private to him. No one else was given the PIN number. 
A
ccording to the accused's account records (Prosecution Exhibit No. 72, 73 and 74), the large withdrawal of $42,000 mentioned in paragraph 37 above, was accessed via the accused's international ATM pin number. This PIN number was private to the accused. Ac
c
ording to PW9, the above withdrawals were done at the ANZ Bank, Nausori, with the aid of the accused international PIN number. Before the cash were released, the accused's authorized signature must be confirmed by the bank teller. In this case, the cash w
e
re released, suggesting that the teller confirmed the authorized signature of the accused. The accused admitted in his police statements that he closed the account in 2005. What does the circumstantial evidence suggest to you? Was it the accused, who comm
itted the charges laid against him? Your answer to this question is entirely a matter for you.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088 \'94(}{\rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088\charrsid5918088 Emphasis added}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid5918088 )
\par }\pard \ltrpar\qj \fi-426\li426\ri95\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin95\lin426\itap0\pararsid10184245 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid10184245 [36] In my opinion, there could not have been a more perfect summing up on the circumstantial evidence led at the trial of this case.}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16450628\charrsid10184245 
 Not only did the trial judge properly direct the assessors that the burden to prove the guilt of the accused person beyond reasonable doubt lies on the Prosecution, in paragraphs }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid10184245 [32] to [34] of }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16450628\charrsid10184245 his }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid10184245 summing up}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16450628\charrsid10184245  her went on explain the }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid10184245 
defence of the petitioner in the following words:-
\par }\pard \ltrpar\qj \li1134\ri521\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid16450628 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11489923\charrsid10184245 
32. In his police caution interview statements (Prosecution Exhibit No. 62), the accused did not seriously challenge nor dispute the abovementioned undisputed facts. His defence were as follows. He said, he did not fill in, no
r file the VAT Returns and the Schedules attached thereto. He said, he knew nothing of the matter. Consequently, he appeared to say, he was not guilty of the charges.
\par 33. Furthermore, the accused appeared to cast the blame on his present problems on his co
usin, Jitendra Pala, who was at the material time, working as his accountant. He appeared to say that, may be, Jitendra Pala filled in and submitted the false VAT Return and Schedules. In 2004, he said he complained to the Immigration Department about Pal
a competing with him, and as a result, Pala was deported from the country in 2004. He was sent back to India. Note he did not complain to the police about Pala allegedly taking money from his account, as he alleged.
\par 34. Nevertheless, the accused, in his pol
ice caution interview statements said, he entrusted his ANZ account to his accountant, and it appeared, he had the liberty to deposit and withdraw cash from the same, as and when he pleases. Whether or not to accept the accused's defence, as contained in 
his police caution interview statements, is entirely a matter for you.
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid16084459 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459\charrsid16084459 [}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid16084459 3}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459\charrsid16084459 7] In all the circumstances of this case, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 we }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459\charrsid16084459 
have no reason to disagree with the finding of the Court of Appeal in paragraph 25 of its impugned judgment, which has been quoted fully at paragraph 18 of this judgment, that }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16084459\charrsid16084459 the trial judge's direction on circumstantial evidence in paragraph 36 of his summing up is impeccable}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6048741 .}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7166065  }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6048741 We are a}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16084459\charrsid16084459 lso of the opinion that the }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459\charrsid16084459 learned trial judge had }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid16084459 given adequate direction}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459\charrsid16084459 
s to the assessors}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid16084459  on circumstantial evidence and }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459\charrsid16084459 had }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11489923\charrsid16084459 
directed the assessors and his mind to the relevant evidence of the circumstances}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 , and there i
s no question that the conviction of the Petitioner was }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769\charrsid5313769 sound, safe, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 r}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769\charrsid5313769 easonable and supported }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 by }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769\charrsid5313769 the}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769  totality of}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769\charrsid5313769  evidence }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 led at the trial, and there was no }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769\charrsid5313769 
miscarriage of justice}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769  in this case.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 [38] }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459 
The grounds of appeal set out in the Petitioner\rquote s application for special leave against his conviction clearly do not meet the stringent criteria set out in }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15812291 section }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769\charrsid5313769 
7(2) of the Supreme Court Act No. 14 of 1998,}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769  and }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15812291 accordingly, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 special leave to appeal agai
nst the conviction must be refused.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16084459 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid5313769 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 [39] Turning now to the question of the sentence, it is noteworthy that the Court of Appeal has deal}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 t}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 
 adequately with the ground now advanced by the Petitioner, which is that the sentence imposed o}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16017004 n the Petitioner by the High Co}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 u}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid16017004 r}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 t was}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11678120 
 wrong in principle, harsh and excessive in the circumstances of the case. }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid5313769 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid11678120 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 [40}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 ] }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 It is }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7216283 significant to }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 note}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 that on }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 3}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid11678120\charrsid11678120 rd}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120  October 2014}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 , }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 the learned }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 trial judge ruled on the sentence after tak}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 ing into consideration aggravating and mitigating factors and the Petitioner\rquote s period of remand custody, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 and }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 imposed on the Petitioner}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 a}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid16017004  }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 sentence of 2 years\rquote 
 imprisonment on each count of obtaining money by false pretences and 4 years\rquote  imprisonment on the one count of money laundering.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120  He }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 also directed the sentence imposed with respect to counts 1, 2 and 3 be made concurrent to each other. }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid9137829 [41}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120 ]H}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 owever, in view of the disgusting and outrageous nature of the Petitioner\rquote s determination to continue to defraud 
FRCA in count No. 4, the learned High Court Judge further directed that the total 2 years\rquote  imprisonment with respect to counts 1,2 and 3 be made consecutive to the sentence of 2 years\rquote 
 imprisonment imposed for count No. 4, taking the total sentence for the offences of obtaining money by false pretences to 4 years\rquote  imprisonment. 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7801459 [42}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 ] }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7801459 The learned trial judge also }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15345819 took}
{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120  into consideration the totality principle, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15345819 and}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7801459  made order that the sentence fo}{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid11678120\charrsid11678120 r obtaining money by false pretences be served concurrently with the sentence for money laundering, making it a total sentence of 4 years\rquote  imprisonment.

\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid7216283 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 [43}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11678120 ] Learned Counsel for the Petitioner has submitted that t
}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11678120\charrsid11678120 he learned trial Judge failed and neglected to take into account }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11678120 the fact }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11678120\charrsid11678120 that the monies }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11678120 paid by FRCA to the ANZ Access Account of the Petitioner were}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459  repaid by the Petitioner to FRCA. This submission had been made before the Court of Appeal and had been dealt with very carefully by that court}{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7216283 , which very rightly took the view that in cases of a serious nature such as this,}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 
 mere restitution would not suffice, and to be considered as a ground for mitigation of sentence there must be evidence of true and sincere remorse, an early guilty plea and restitution. On the contrary, as the Court of Appeal observed at }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7216283 paragraph 35 of its judgment}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 , t}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7216283\charrsid7216283 he }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6366908 Petitioner had not e}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7216283\charrsid7216283 xpressed }{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6366908 any }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7216283\charrsid7216283 remorse}{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid6366908  and the }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7216283\charrsid7216283 
court record also supported the conclusion that the appellant had made efforts to either avoid or delay the trial.}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7216283 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid11678120 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 [44] }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7216283 In}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459  the}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 se}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459  circumstances, }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 we are of the considered view that th}{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 ere is no basis for granting special leave to appeal to the Petitioner against the sentence. 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459\charrsid7801459 Conclusion
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid15946254 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 [44]  For all these reasons, special leave to appeal against the decision of the Court of Appeal dated }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7801459\charrsid7801459 18th January 2016}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13048332  }{\rtlch\fcs1 \ai\af0\afs24\alang1025 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15812291 is }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7801459 refused}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15812291 , and the petition of the Petitioner dated }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13048332 25}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\super\langfenp2057\insrsid13048332 th }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid13048332 January 2016 sta}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15812291 nds dismissed}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7801459 . 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15946254 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid7801459\charrsid7801459 Orders of Court
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid11678120 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe2057\langfenp2057\insrsid15946254 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid6366908 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 [45]  }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 We accordingly make order as follows:-}{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 
\par }\pard \ltrpar\qj \li851\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin851\itap0\pararsid9137829 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 (1) Application for special leave against the conviction }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid6366908 
and the sentence is refused.
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 (2) The }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15812291 
petition dated }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid12877595 25}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\super\langnp5129\langfenp2057\insrsid12877595\charrsid12877595 th}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid12877595  January 2016 }{\rtlch\fcs1 
\ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid7801459 is dismissed.
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid3482225 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid15946254 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15946254 
\par }\pard\plain \ltrpar\s20\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15160157 \rtlch\fcs1 \af45\afs22\alang1115 \ltrch\fcs0 
\fs22\lang2057\langfe1033\loch\af37\hich\af37\dbch\af37\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af45\alang1025 \ltrch\fcs0 \lang5129\langfe2057\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \tab \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 
\af0\afs24\alang1025 \ltrch\fcs0 \f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15204777 \tab \tab \tab \tab \tab \hich\af0\dbch\af37\loch\f0          }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 ......................................................}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15204777 {\*\bkmkstart _GoBack}{\*\bkmkend _GoBack}..}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 

\par }\pard\plain \ltrpar\ql \li4820\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4820\itap0\pararsid15160157 \rtlch\fcs1 \af31507\afs22\alang1115 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\ab\af0\afs24\alang1025 \ltrch\fcs0 \b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \hich\af0\dbch\af37\loch\f0 Hon. Justice Priyantha Fernando  }{\rtlch\fcs1 \ab\af0\afs24\alang1025 
\ltrch\fcs0 \b\fs24\ul\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \hich\af0\dbch\af37\loch\f0 Acting President of the Supreme Court 
\par }\pard \ltrpar\qj \fi-426\li4820\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4820\itap0\pararsid15160157 {\rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \tab \tab \tab 
\par }\pard \ltrpar\ql \li4820\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4820\itap0\pararsid15160157 {\rtlch\fcs1 \af45\alang1025 \ltrch\fcs0 
\lang5129\langfe2057\loch\af37\hich\af37\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \tab \tab 
\par 
\par 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15160157 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15204777 \hich\af0\dbch\af37\loch\f0                                                                                  }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 ..........................}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid8740035 .......................}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157 
\par }\pard \ltrpar\ql \li4820\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4820\itap0\pararsid8740035 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid8740035 \hich\af0\dbch\af37\loch\f0 Hon. Justice }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \hich\af0\dbch\af37\loch\f0 Saleem Marsoof}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15204777 
\par }{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\fs24\ul\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \hich\af0\dbch\af37\loch\f0 Justice of the Supreme Court
\par }\pard \ltrpar\qj \fi-426\li4820\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4820\itap0\pararsid15160157 {\rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 
\par 
\par }\pard \ltrpar\qj \fi-426\li4820\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4820\itap0\pararsid8740035 {\rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \tab \tab \tab \tab \tab \tab \tab   ........................................................}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 \hich\af0\dbch\af37\loch\f0                                                                                 Hon.Justice Almeida Guneratne}{
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \b\fs24\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid1908968 
\par }\pard \ltrpar\qj \li4820\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin4820\itap0\pararsid15204777 {\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\ul\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid1908968\charrsid1908968 \hich\af0\dbch\af37\loch\f0 Justice of the Supreme Court}{\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\b\fs24\ul\lang5129\langfe2057\loch\af0\hich\af0\dbch\af37\langnp5129\langfenp2057\insrsid15160157\charrsid15160157 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid15946254 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15946254 
\par }{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid15946254\charrsid15946254 
\par }\pard \ltrpar\qj \li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid4917268 {\rtlch\fcs1 \ai\af0\alang1025 \ltrch\fcs0 
\b\f0\ul\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4917268\charrsid4917268 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\tx2535\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4917268 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\f0\fs24\ul\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4917268\charrsid4917268 Solicitors:}{\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4917268\charrsid4917268 \tab }{
\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 \b\f0\fs24\ul\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4917268\charrsid4917268 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4917268 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4917268\charrsid4917268 Mehboob Raza and Associates for the Petitioner
\par Office of the Director of Public Prosecutions for the Respondent
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid4917268 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid4917268\charrsid4917268 
\par }\pard \ltrpar\qj \fi-426\li426\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin426\itap0\pararsid5313769 {\rtlch\fcs1 \ai\af0\afs24\alang1025 \ltrch\fcs0 
\f0\fs24\cf1\lang5129\langfe2057\langnp5129\langfenp2057\insrsid11678120 
\par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8
72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7
2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b
44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7
065bd80facb647e9e25c7fc421fd2ddb526b2e9373fed4bb902e182e97b7b461e6bfad3f010000ffff0300504b030414000600080000002100a5d6a7e7c00000
00360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4fc7060abb08
84a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b63095120f88d94fbc
52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462a1a82fe353
bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f7468656d652f7468
656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b4b0d592c9c
070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b4757e8d3f7
29e245eb2b260a0238fd010000ffff0300504b030414000600080000002100e50e129e8707000096200000160000007468656d652f7468656d652f7468656d65
312e786d6cec59cd8e1bb911be07c83b34fa2eebaf5b3f03cb0ba92579d69eb10d4b76b0478e4475d3c36e0a243563616160e13de51220c026c8210be4964310
64812c90452e7918033692cd43a4c86eb54889b2670673308299b9a8d95f153f5615abaac9fb5fbc4ea97781b9202cebf9f57b35dfc3d98ccd4916f7fc17d371
a5e37b42a26c8e28cb70cf5f63e17ff1e097bfb88f8e648253ec817c268e50cf4fa45c1e55ab6206c348dc634b9cc1bb05e32992f0c8e3ea9ca34bd09bd26aa3
566b55534432dfcb500a6a9f2e166486bda952e93fd8281f5178cca4500333ca274a35b62434767e5e5708b11611e5de05a23d1fe699b3cb297e2d7d8f2221e1
45cfafe93fbffae07e151d1542541e9035e4c6faaf902b04e6e70d3d278fcfca4983200c5afd52bf0650b98f1bb547ad51abd4a70168368395e65c4c9de1a03b
188605d600e53f1dba87ed61b36ee10dfdcd3dcefd50fd5b780dcaf5077bf8f138022b5a780dcaf1e11e3e08da8d28b0f01a94e35b7bf876ad3f0cda165e8312
4ab2f33d742d6c35a3cd6a4bc882d16327bc1b06e376a350be45413494d1a5a658b04c1e8ab514bd627c0c0005a44892cc93eb255ea0194471842839e3c43b21
7122d534e80823e37d3e34137b436a464fcc3859ca9eff6889605f6cb5beffe9a7776f7f7cf7f61fefbefdf6dddbbf99da2db96394c5a6dccf7ffeed7fbfffc6
fbcfdffff4f377bfcba7dec50b13ffe1afbffef0cf7f7d4c3d6c2683d6ef7ff8f0e30feffff09b7fffe53b87f63e4767267c4a522cbc27f8d27bce5258a0b68e
cd079ff1eb494c13444c897e160b9421358b43ff482616fac91a51e4c00db06dc7971c92890bf870f5ca223c49f84a1287c6c7496a014f19a303c69d5678ace6
32cc3c5d65b17b72be3271cf11ba70cd1da1ccf2f268b5842c4a5c2aa3045b349f51944914e30c4b4fbd63e7183b56f71521965d4fc98c33c116d2fb8a780344
9c269992332b9ab642c72405bfac5d04c1df966d4e5f7a03465dab1ee20b1b097b035107f929a696191fa29544a94be514a5d434f80992898be464cd67266e24
24783ac69479a33916c225f394c37a0da73f8644e276fb295da736924b72eed2798218339143761e25285dbab013922526f64b710e218abc674cbae0a7ccde21
ea19fc80b283ee7e49b0e5ee4f67831790434d4adb00516f56dce1cb879859f13b59d305c2ae54d3e7a99562fb9c38a363b08aadd03ec198a24b34c7d87bf1a5
83c1802d2d9b6f493f4a20ab1c6357603d4276acaae70c0be88654fbb29f274f88b0427682637680cfe97a27f1ac5196227e48f313f0ba69f31114b3d415004f
e9ecdc043e21d0e541bc388df254800e23b80f6a7d9620ab80a967e18ed735b7fc77953d06fbf29545e30afb1264f0b56520b19b321fb5cd14516b826dc04c11
f411ae740b2296fbb722aab86ab195536e616fdaad1ba0ffb1da9a94649fec71f2b8bc9dee067a88f77ffcde11e9b7d3d1b8155be9e8fdf57a9943e9e278a783
3984dbed5b22c6e7e4f36f5b8668953dc35029f673d25dd772d7b5f8fff75dcba1fd7cd7ab1cea28ee7a151f7a88bb5ea53820b99d5e65db9e40e7a28e10f2c3
1a7d74931e3cb959104a27724df189d0873702be58e663185472fad412972779cb047eaa32071358b898232de371267f45643249d0120e7eeabe52128b42752c
bc251370e0a8879dba159eaed25336cf0f2ceb75753899575681e476bc1696e370d8247374abbd3d842bd56bb6b13e2cdd1050b2d721614c6693683a48b43783
ca48fa68168ce620a157762b2cba0e161da57ee3aa3d1640adf40a7c527bf021def3c3004440084edca0fd9e2b3fe5aede78573bf3363d7dc8985604d4e054bc
8880ada7bb8aebc1e5a9d5e5a176054f5b248c70b34968cbe8064f24f0a15b44a71abd0a8debfababb75a9454f99a2b08541a3ddf9188b9bfa1ae4767303cdcc
4c4133efb2e7b79a2184cc0c2d7bfe020e7ee167ba84d811eaab0ad1186e4f6692e71bfe269965c9851c2291e406d74927cf062991987b94a43d5f2dbf7403cd
740ed1dcea0d48089f2db92ea495cf8d1c38dd76325e2cf04c9a6e374694a5f347c8f079ae70bed5e237072b49b602774f92f9a5774657fc3982100bdb7565c0
3911703b50cfad392770a15526b26dfced14a622ed9a374a3a86f2714497092a2a8a99cc73b84ee5251dfd54dac0782ad60c06354c5214c2b3581558d3a85635
2dab46cee160d5fdb490b29c9134b735d3ca2aaa6abab39835c3a60cecd8f26645de60b53131944bb3c2e7a97b37e57637b96ea74f28ab0418bcb49fa3ea5ea1
2018d4b69359d414e3fd34ac7276316ad78ecd023f41ed2a45c2c8faad8dda1dbb9535c2391d0cdea8f283dc6ed4c2d062d3576a4beb9b6ff3729a9dbd82e431
842e7745a5d0ae84b35b8ea0219ae89e244f1bb0455ecb626bc02f6fc549cfffba16f683a81146955a271c55826650ab74c27eb3d20fc3667d14d66bc341e30d
141699a4f530bf751fc315055de777ef3ddf2f2ee13560ef223edd5cc7dc9bb1b4caf4457b55af405fc4d71b872fe23d02d9e7eb5663dc6d7607ad4ab7d91f57
82e1a053e946ad4165d88adac3f1300a3bddf11bdfbbd0e0a0df8c82d6a85369d5a3a812b46a6a1d9d6ea51d341afda0ddef8c82fe9ba29f0113e479a4300ad8
59f37af03f000000ffff0300504b0304140006000800000021000dd1909fb60000001b010000270000007468656d652f7468656d652f5f72656c732f7468656d
654d616e616765722e786d6c2e72656c73848f4d0ac2301484f78277086f6fd3ba109126dd88d0add40384e4350d363f2451eced0dae2c082e8761be9969bb97
9dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89d93b64b060828e6f37ed1567914b284d262452282e3198720e274a939cd08a54f980ae38a38f
56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd5001996509affb3fd381a89672f1f165dfe514173d9850528a2c6cce0239baa4c04ca5bbabac4df
000000ffff0300504b01022d0014000600080000002100828abc13fa0000001c0200001300000000000000000000000000000000005b436f6e74656e745f5479
7065735d2e786d6c504b01022d0014000600080000002100a5d6a7e7c0000000360100000b000000000000000000000000002b0100005f72656c732f2e72656c
73504b01022d00140006000800000021006b799616830000008a0000001c00000000000000000000000000140200007468656d652f7468656d652f7468656d65
4d616e616765722e786d6c504b01022d0014000600080000002100e50e129e87070000962000001600000000000000000000000000d10200007468656d652f74
68656d652f7468656d65312e786d6c504b01022d00140006000800000021000dd1909fb60000001b01000027000000000000000000000000008c0a00007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000870b00000000}
{\*\colorschememapping 3c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d22796573223f3e0d0a3c613a636c724d
617020786d6c6e733a613d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f64726177696e676d6c2f323030362f6d6169
6e22206267313d226c743122207478313d22646b3122206267323d226c743222207478323d22646b322220616363656e74313d22616363656e74312220616363
656e74323d22616363656e74322220616363656e74333d22616363656e74332220616363656e74343d22616363656e74342220616363656e74353d22616363656e74352220616363656e74363d22616363656e74362220686c696e6b3d22686c696e6b2220666f6c486c696e6b3d22666f6c486c696e6b222f3e}
{\*\latentstyles\lsdstimax267\lsdlockeddef0\lsdsemihiddendef1\lsdunhideuseddef1\lsdqformatdef0\lsdprioritydef99{\lsdlockedexcept \lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority0 \lsdlocked0 Normal;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority9 \lsdlocked0 heading 1;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 2;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 3;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 4;
\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 5;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 6;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 7;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 8;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 9;
\lsdpriority39 \lsdlocked0 toc 1;\lsdpriority39 \lsdlocked0 toc 2;\lsdpriority39 \lsdlocked0 toc 3;\lsdpriority39 \lsdlocked0 toc 4;\lsdpriority39 \lsdlocked0 toc 5;\lsdpriority39 \lsdlocked0 toc 6;\lsdpriority39 \lsdlocked0 toc 7;
\lsdpriority39 \lsdlocked0 toc 8;\lsdpriority39 \lsdlocked0 toc 9;\lsdqformat1 \lsdpriority35 \lsdlocked0 caption;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority10 \lsdlocked0 Title;\lsdpriority1 \lsdlocked0 Default Paragraph Font;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority11 \lsdlocked0 Subtitle;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority22 \lsdlocked0 Strong;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority20 \lsdlocked0 Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority39 \lsdlocked0 Table Grid;\lsdunhideused0 \lsdlocked0 Placeholder Text;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;\lsdunhideused0 \lsdlocked0 Revision;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdpriority37 \lsdlocked0 Bibliography;\lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 010500000200000018000000
4d73786d6c322e534158584d4c5265616465722e352e3000000000000000000000060000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffffec69d9888b8b3d4c859eaf6cd158be0f0000000000000000000000006064
c88534dbd101feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000105000000000000}}