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\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li5040\lin5040 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5760\lin5760 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6480\lin6480 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li7200\lin7200 }{\listname ;}\listid1354964686}{\list\listtemplateid-450705238\listhybrid{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-116886794\'03(\'00);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0 \fi-720\li1440\lin1440 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid336134169\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative
\levelspace0\levelindent0{\leveltext\leveltemplateid336134171\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0
\levelindent0{\leveltext\leveltemplateid336134159\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0
{\leveltext\leveltemplateid336134169\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid336134171\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid336134159\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid336134169\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext
\leveltemplateid336134171\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid1661540154}}{\*\listoverridetable{\listoverride\listid724524058\listoverridecount0\ls1}{\listoverride\listid1354964686
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{\*\wgrffmtfilter 2450}\nofeaturethrottle1\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6893455 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12404082 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6893455 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12404082 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6893455 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
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\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6893455 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12404082 \chftnsepc 
\par }}\ltrpar \sectd \ltrsect\linex0\headery576\footery708\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid6893455\sftnbj {\headerr \ltrpar \pard\plain \ltrpar\s15\qc \li0\ri0\widctlpar
\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid6893455  PAGE   \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid14506 12}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6893455 
\par }\pard \ltrpar\s15\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6893455 
\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\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 
\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 IN THE SUPREME COURT OF FIJI}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid9328455\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Civil Petition No. CBV0020/2018
\par [on appeal from Court of Appeal Civil Appeal No. ABU 27 of 2017]
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 
\par 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\tx2160\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 BETWEEN:}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 FIJI REVENUE AND CUSTOMS SERVICES}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Petitioner
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 AND:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 NEW INDIA ASSURANCE COMPANY LIMITED}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Respondent
\par 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Coram}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Kumar J
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8988247\charrsid14506 Mr O. Verebalavu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506  and }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9245852\charrsid14506 Mr E. Q}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 alo for Petitioner}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid14506 /Applicant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 
\par Mr B. Solanki for Respondent
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Date of Hearing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 :}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 30 April 2019
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506\charrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 Date of Ruling}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 :}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1075421\charrsid14506 15 November}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506  2019
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid3696806 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid14506 R U L I N G
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6451069\charrsid3696806 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid2687632 Application}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6451069\charrsid3696806  for Enlargement of Time)
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14379522\charrsid3696806 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 Introduction
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 
\par [1]\tab On 11 March 2019, Petitioner (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 \'93Applicant\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 ) filed Notice of Motion seeking following \tab Orders:-
\par 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 \'931.\tab 
That Leave be granted to the Petitioner to serve out of time its Petition for \tab Leave \tab to Appeal filed on 16}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid6498440\charrsid3696806 th}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806  November 2018 to the Respondent.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14050475\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 2.\tab That 21 days be granted to the Petitioner to serve its Petition for Leave to \tab Appeal to the Respondent.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14050475\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 3.\tab That cost of this application to be costs in the cause.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14050475\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 4.\tab Any other orders that the court may deem just and equitable in the \tab circumstances.\'94
\par }\pard \ltrpar\qr \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 \tab (\'93
the Application\'94)
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 \tab 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 [2]\tab 
The Application was called on 19 March 2019}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2687632 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 
 when parties were directed to file \tab Affidavits and the Application was adjourned to 30 April 2019, for hearing.
\par 
\par [3]\tab Both parties filed Submissions and made Oral Submissions.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 Chronology of Events
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 
\par [4]\tab On 5 October 2018, Court of Appeal delivered Judgment in favour of the Respondent in \tab Civil Appeal No. ABU 25 of 2017.
\par 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 [5]\tab }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12342099\charrsid3696806 On Friday 16 November 2018 (last day for filing and serving Petition) at 3.50pm, the Applicant filed the Petition.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6498440\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12342099\charrsid3696806 
\par [6]\tab The Petition was served on the Respondent on Tuesday, 20 November 2018.
\par 
\par [7]\tab The Petition was called on 25 February 2019, when Applicant was granted fourteen (14) days to file and serve Application for Extension of Time within fourteen days and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid3821493\charrsid3696806 this matter was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12342099\charrsid3696806 adjourned to 19 March 2019.
\par 
\par [8]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 Following Affidavits were filed on behalf of the parties:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid12342099\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid15864610 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid725756\charrsid15864610 For Applicant:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 \tab Affidavit of Vasemaca Joshaia sworn and filed on 11 March 2019 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 \'93Applicant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid3821493\charrsid3696806 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 s Affidavit\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 )
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid15864610 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid725756\charrsid15864610 For Respondent:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 \tab Affidavit of Arjun Singh Karwal sworn on 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid725756\charrsid3696806 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806  April 2019 and filed on 2 April 2019 (}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 \'93Respondent\rquote s Affidavit\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 ).
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 Application for Enlargement of Time
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\nowidctlpar\tx1980\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid725756\charrsid3696806 [9]\tab }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2819907\charrsid3696806 The Petition was called before this Honourable Court on the 25}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid2819907\charrsid3696806 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2819907\charrsid3696806  of February 2019, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid2687632 when}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2819907\charrsid3696806 
 it was determined that the Petition was served late on the Respondent thus contravening Rule 5(b) of the Supreme Court Rules 2016 and the Court granted leave for Applicant to file Application for Enlargement of Time within fourteen (14) days.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806 
\par }\pard\plain \ltrpar\s19\qj \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806 
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\nowidctlpar\tx1980\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806 [10]\tab It was
 well established this Court has unfettered discretion to grant or refuse Leave to Appeal out of Time.  The factors which of course are not exhaustive that needs to be taken into consideration when dealing with such applications are:-}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14050475\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2819907\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard\plain \ltrpar\s19\qj \fi-720\li1440\ri0\widctlpar
\tx720\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1440\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2819907\charrsid3696806 Length of delay;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2819907\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (ii)\tab}Reason for the delay;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2819907\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (iii)\tab}Chance of appeal succeeding if time for appeal is extended or merits of the case; and
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2819907\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (iv)\tab}}\pard \ltrpar\s19\qj \fi-720\li1440\ri0\sa120\widctlpar
\tx720\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806 Degree of Prejudice to the Respondent if application is granted.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907 
\par }\pard \ltrpar\s19\qj \li1440\ri0\sa120\widctlpar\tx720\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14050475\charrsid3696806 
\par }\pard \ltrpar\s19\qj \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid2819907\charrsid3696806 CM Van Stilleveldto B V v. E L Carriene Inc.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806  [1983] 1 ALL ER 699 of 704; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid2819907\charrsid3696806 Norwich and Peterborough Building Society v. Steed}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806  [1992] 2 ALL ER 830 at 83;  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid2819907\charrsid3696806 Ist Deo Maharaj v. BP (South Sea) Co. Ltd.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2819907\charrsid3696806  Civil Appeal No. ABU0051 of 1994S \endash  FCA as page J.
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid3821493\charrsid3696806 
\par }\pard\plain \ltrpar\s19\qj \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2819907\charrsid3696806 [11]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806 Hence the Court must be given facts, in the form
 of evidence explaining and/or covering these four factors.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14050475\charrsid3696806 
\par }\pard \ltrpar\s19\qj \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid2819907\charrsid3696806 Latchmi & Anor v. Moti & Ors}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2819907\charrsid3696806  (1964) 10 FLR 138.
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1797153\charrsid3696806 
\par [1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1797153\charrsid3696806 ]\tab 
It must be understood that when Court is empowered to exercise a discretion, it should do so judicially and in the interest of justice.
\par 
\par [1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1797153\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863\charrsid3696806 The factors provided by Courts when dealing with certain Applications are to guide Court to reach a decision which is fair and just under the circumstances }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863\charrsid3696806 
 each case and to ensure the decisions are consistent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 on such Applications based }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863\charrsid3696806 on similar set of facts.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1797153\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863\charrsid3696806 
\par [1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863\charrsid3696806 ]\tab 
In exercising the discretion, the Court should consider the factors highlighted by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12411623 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863\charrsid3696806 uperior Courts in addition to any other factors they think necessary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15037737\charrsid3696806 
 before reaching a decision which they consider will serve interest of justice in a particular case.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2687632 
\par [15]\tab Interest of Justice demands that the Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12411623 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2687632 
 take a holistic approach by considering all the factors mentioned at paragraph [0] in addition to any other relevant factors before reaching a decision rather than dismissing the application after considering only one or two factors.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2687632\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15037737 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid15037737\charrsid3696806 Length of Delay
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15037737\charrsid3696806 
\par [1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15037737\charrsid3696806 ]\tab 
When considering length of delay, the Court looks at the period between the last day of doing an act whi
ch in this instance is service of Petition and the time for filing of Application for Enlargement of Time as is rightly pointed out by Counsel for the Respondent.
\par 
\par [1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15037737\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 This Court, therefore rejects Applicant\rquote s Submission that delay is only three (3) days being period between the Petition was filed (16 November 2018) and the Petition was served
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806  (20 November 2018)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 .}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15037737\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 
\par [1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 ]\tab 
For failure to comply with the rules, the length of delay in this instance is 116 days which is calculated as follows:-
\par 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\tx1440\tx6480\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 \tab 
\tab L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 st date for Service of Petition
\tab 16 November 2018
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\tx1440\tx6480\tx8280\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 
\tab \tab Date Application for Enlargement filed\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 11 March 2019}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 \tab        }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid8075718 \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718\charrsid8075718 Number of days}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid8075718 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid8075718 116 days}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid8075718 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid8075718 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 
\par [1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 ]\tab However, on }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7341037\charrsid3696806 25 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 
February 2019, this Court granted time for Applicant to file and serve Application for Enlargement of time within fourteen (14) days which the Applicant did.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 [20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 ]\tab 
Since, this Court granted Applicant Leave to file Application for Enlargement of Time after expiry of 102 days, this factor is not relevant.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 Reason for Delay
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 
\par }\pard \ltrpar\qj \li0\ri360\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin360\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 [2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid9449968 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 ]\tab Lord Davies in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4944448\charrsid3696806 Revici\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4944448\charrsid3696806  case stated that:-
\par 
\par }\pard \ltrpar\qj \li1440\ri360\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin360\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4944448\charrsid3696806  \'93
... rules are there to be observed and if there is non-compliance (other than a minimal kind), that is something which has to be explained away.
\par Prima Facie if no excuse is offered, no indulgence should be granted\'94 (at 747 para F).
\par }\pard \ltrpar\qj \li720\ri360\nowidctlpar\tx720\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin360\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 
\par Application was refused in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4944448\charrsid3696806 Revici\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  case as no explanation for delay was given.
\par }\pard \ltrpar\qj \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 
\par [2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9449968 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 ]\tab In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4944448\charrsid3696806 1st Deo Maharaj}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  \endash  the Court of Appeal adopted with approval the following quote from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid4944448\charrsid3696806 Gallo v. Dawson}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  [1990] 64 ALJR 458 at 459.
\par 
\par }\pard \ltrpar\qj \li1440\ri360\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin360\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4944448\charrsid3696806 \'93Case needs to be exceptional before a
 Court would enlarge by many months the time for lodging an appeal simply because the applicant had refrained from appealing until he/she had researched the issues involved.  In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\insrsid4944448\charrsid3696806 Hughes v. National Trustees Executors & Agency Co. of Australasia Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4944448\charrsid3696806  [1978] V
R 257, Mclnerney J pointed out (at 263) that one object of fixing times under court rules is \'93to achieve a timetable for the conduct of litigation in order to achieve finality of judicial determinations.\'94
  When the time for appealing has expired, the litigation is at an end; the successful party is entitled to the benefit of the judgment in his or her favour.  At that stage, the successful party has a \'93vested right to retain the judgment\'94
.  It would make a mockery of 0 70, r 3 if, months after the time for 
appealing has expired, the unsuccessful party could obtain an extension of time on the ground that he or she had delayed appealing because that person wanted to research the issues involved.  Lack of knowledge is a misfortune, not a privilege.\'94
\par }\pard \ltrpar\qj \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15864610 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 [2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9449968 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 ]\tab In }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\ul\insrsid4944448\charrsid3696806 Tevita Fa v Tradewinds Marine Ltd. & Anor.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  \endash  Civil Appeal No. ABU0040 of 1994 (FCA) \endash 
 His Lordship Justice Thomson (as then he was) in dismissing Appellant\rquote s application for extension to appeal made four days after the expiration of time to appeal stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15864610\charrsid3696806 
\par }\pard \ltrpar\qj \li1440\ri360\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin360\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4944448\charrsid3696806 \'93
The application for leave to appeal was fixed only 4 days after the end of the period of six weeks.  That is a very short period but time-limits are set with the intention that they should be observed and even lateness of only a four days requires a satis
factory explanation before an extension of time can properly be granted.  In this case, as stated above, the applicant has given no explanation at all.  That he may have been confused is merely an inference that Mr. Patel has asked me to draw from his sta
tement of present belief that time began to run only from 8 August, 1994.\'94 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 \tab 
\par \tab In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4944448\charrsid3696806 Tevita Fa\rquote s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  case, it was submitted by Appellants\rquote 
 Counsel that there had been a misunderstanding on the solicitor\rquote s part as to when time started running for Appeal.
\par 
\par [2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9449968 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 ]\tab The 
following explanation for delay has been held to be unsatisfactory and not a basis for granting extension by the Fiji Court of Appeal:-
\par 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\insrsid4944448\charrsid3696806 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard\plain \ltrpar
\s19\qj \fi-360\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 Oversight by instructing solicitor due to Appellant\rquote s commitment in Australia even when the Appellant\rquote s solicitor was
 engaged in a Supreme Court (now High Court) criminal trial at relevant time for filing appeal.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid4944448\charrsid3696806 Jawant Singh v. Peter Francis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4944448\charrsid3696806  (Action No. 57 of 1973 FCA (cyclostyled judgment) \endash  Marsack JA (referred to in 1st Deo\rquote s case at page 3).
\par }\pard \ltrpar\s19\qj \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10506153\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\insrsid4944448\charrsid3696806 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\s19\qj \fi-360\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 
Misunderstanding as to when time for appeal started running.
\par }\pard \ltrpar\s19\ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid4944448\charrsid3696806 Tevita Fa\rquote s case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10506153\charrsid3696806 
\par 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\insrsid8075718 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\s19\qj \fi-360\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8075718 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4944448\charrsid3696806 isunderstanding of the effect of Court of Appeal judgment concerning Special Damages.
\par }\pard \ltrpar\s19\qj \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid4944448\charrsid3696806 
Attorney General of Fiji & Anor v. Paul Praveen Sharma}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  \endash  Civil Appeal No. ABU0041/93S \endash  FCA.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10506153\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\insrsid4944448\charrsid3696806 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\s19\qj \fi-360\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 Applicant\rquote 
s solicitor mistakenly thought they had 30 days in which to appeal from the date on which judgment was served (Applicant\rquote s solicitors to be blamed \endash  not applicant).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8083663    }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 
\par }\pard \ltrpar\s19\qj \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid4944448\charrsid3696806 Latchmi\rquote s case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 ]
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10506153\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\insrsid4944448\charrsid3696806 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\s19\qj \fi-360\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 Miscalculation of Time:  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\insrsid4944448\charrsid3696806 McCaig v. Manu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  [2012] FJSC; CBV 2 of 2013 (27 August 2012).
\par }\pard \ltrpar\s19\qj \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10506153\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\insrsid4944448\charrsid3696806 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\s19\qj \fi-360\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806 Unable to pay legal fees:  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\insrsid4944448\charrsid3696806 Datt v. Datt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4944448\charrsid3696806  [2013] FJCA; Misc Action 53 of 2011 (7 June 2013).
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4944448\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4944448\charrsid3696806 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806 Even though this Court on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid3821493\charrsid3696806  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806 25 February 2019}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4944448\charrsid3696806 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806  granted Leave for App}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 licant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806  to file Application for Enlargement of Time, the Applicant needs to explain the reason for delay of 116 days in making the Application for Enlargement of Time.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4667422\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4944448\charrsid3696806 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806 ]\tab At paragraph}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806  11 to 24}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4944448\charrsid3696806 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806  Vasemaca Joshaia, who swore Applicant\rquote s Affidavit states as follows:-
\par 
\par }\pard \ltrpar\qj \fi-720\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid16648313\charrsid8083663 \'9311.\tab 
That I was instructed by the then Legal Officer in carriage of this Petition at around 8 am in the morning on Friday the 16}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid16648313\charrsid8083663 th}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid16648313\charrsid8083663  of November, to arrange a meeting for him with the other Legal officers in the department.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid8083663 
\par }\pard \ltrpar\qj \fi-720\li2160\ri0\sb120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid16648313\charrsid8083663 12.\tab 
That in the meeting, the Legal Officer in carriage of the Petition had instructed the other Officers to assist in the drafting and compilation of the Supreme Court Appeal documents for this Petition.
\par 13.\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9438510\charrsid8083663 That during the meeting, the Legal Officers were not
ified the Petition for Leave to Appeal to the Supreme Court was to be compiled and filed on the same day as it was final day for filing an Appeal to this Honourable Court against the Court of Appeal judgment as stated in paragraph 4.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid16648313\charrsid8083663 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9438510\charrsid8083663 14.\tab That with the Assi
stance of the other Legal Officers, the Supreme Court Appeal documents for this Petition was finalized at around 3.00 and I was instructed to deliver the same to the High}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid8083663  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9438510\charrsid8083663 Court Civil Registry in Suva for filing.
\par 15.\tab That I had waited at the high Court Civil Registry in Suva until 3.30pm to which upon being served by the Registry, I was informed that I had to file the Petition at the Supreme Court Registry.
\par 16.\tab That I had sought directions from the High Court Civil Registry as to the whereabouts of the Supreme Court Registry to which the same was given before I was able to locate the same and file the Petition.
\par 17.\tab That the Petition was filed at around 3.50pm on the 16}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid9438510\charrsid8083663 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9438510\charrsid8083663  of November, 2018.  I was also informed by the Supreme Court Registry that I had to make payments for the filing fees at the High Court Civil Registry.
\par 18.\tab That the Legal Officer in carriage of the Petition who had accompanied me had volunteered to go down to the High Court Civil Registry to facilitate for the payment of the filing fees before collecting the Petition from the Supreme Court Registry.

\par 19.\tab That there was a public Holiday on Monday the 19}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid9438510\charrsid8083663 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9438510\charrsid8083663  of November, 2018 which was Prophet Mohammed\rquote s Day.
\par 20.\tab That on the 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid9438510\charrsid8083663 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9438510\charrsid8083663 
 of November 2018, I had enquired with the Legal Officer in carriage of the Petition whether he had collected the Petition from the Supreme Court Registry after making payments at the High Court Registry.
\par 21.\tab That he had stated that the filing fees had been paid, but the Petition could not be collected as the Supreme Court Registry was closed when he had returned to pick up the Petition.\'94
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806 
\par [2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid10247022\charrsid3696806 The reason given by the Applicant is in respect to service of the Petition on 20 November 2018 instead of 16 November 2018}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4944448\charrsid3696806 , is taken as genuine as 19 November 2018, was declared Public Holiday.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid4014129\charrsid3696806 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10247022\charrsid3696806 
\par [2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10247022\charrsid3696806 ]\tab No reason has been }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1604546\charrsid3696806 provided}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2051490\charrsid3696806 
 for failure to file Application for Enlargement of Time for service of the Petition after becoming aware of it on or about 23 November 2018, when Solicitors for the Respondent wrote to the Court and copied the letter to the Respondent\rquote 
s Team Leader highlighting the defect.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10247022\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2051490\charrsid3696806 
\par [2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2051490\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid4198487\charrsid3696806 At paragraph 24 of Applicant\rquote s Affidavit }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15414772\charrsid3696806 is stated that as of 1}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid15414772\charrsid3696806 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15414772\charrsid3696806 
 January 2019, this matter had been allocated to a new Legal Officer.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid2051490\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15414772\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15414772\charrsid3696806 ]\tab 
This Court notes that no reason has been provided by the Applicant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 as to why no Application for Enlargement of Time was filed from 1}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\super\langnp1033\insrsid9899020\charrsid3696806 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806  January 2019 upto 25 February 2019, atleast.
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15414772\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12930008\charrsid3696806 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 ]\tab No evidence has been provided to Court as to when the Legal Officer who had carriage of the matter before it hand}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid12930008\charrsid3696806 ing over this matter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806  to \'93new Legal Officer\'94 }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12930008\charrsid3696806 before leaving}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806  the Applicant.
\par 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12930008\charrsid3696806 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 ]\tab This Court, therefore, finds that Applicant has failed and/or neglected to provide any reason at all for its delay in filing the Application for Enlargement of Time.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15864610\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid12200065\charrsid3696806 Merits of the Appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12200065\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 
\par }\pard\plain \ltrpar\s19\qj \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1598108\charrsid3696806 [3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9449968 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1598108\charrsid3696806 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10506153\charrsid3696806 \tab His Lordship Justice Richmond in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid10506153\charrsid3696806 Avery v. No. 2 Public Service Appeal Board & Ors}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid10506153\charrsid3696806  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10506153\charrsid3696806 [1973] 2 NZLR 86 stated as follows: 
\par 
\par }\pard \ltrpar\s19\qj \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10506153\charrsid3696806 \'93
Once an appellant allows the time for appealing to go by then his position suffers a radical change.  Whereas previously he was in a po
sition to appeal as of right, he now becomes an applicant for a grant of indulgence by the Court.  The onus rests upon him to satisfy the Court that in all the circumstances the justice of the case requires that he be given an opportunity to attack the ju
dgment from which he wishes to appeal.\'94 
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12930008\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1598108\charrsid3696806 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid12200065\charrsid3696806 Petition for Leave to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806 Supreme Court is governed by Section }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid3696806 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806  of Supreme Court Act which provides as follows:-}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9899020\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806 \tab \'93}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid3696806 7(1)\tab In exercising its jurisdiction under section 98 of the Constitution of the \tab 
Republic of Fiji with respect to leave to appeal in any civil or criminal \tab matter, the Supreme Court may, having regard to the circumstances of the \tab case:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806 
\par }\pard \ltrpar\qj \fi-1350\li2700\ri0\widctlpar\tx2160\tx2700\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2700\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid3696806 \tab 
(a)\tab refuse to grant leave to appeal;
\par \tab (b)\tab grant leave and dismiss the appeal or instead of dismissing the appeal make such orders as the circumstances of the case require; or
\par \tab (c)\tab grant leave and allow the appeal and make such other orders as the circumstances of the case require. 
\par }\pard \ltrpar\qj \fi-720\li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid3696806 \tab  (2)\tab \'85}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5599427\charrsid3696806 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid3696806 
\par \tab  (3)\tab In relation to a civil matter (including a matter involving a constitutional }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5599427\charrsid3696806 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid3696806 question), the Supreme Court must not grant leave to appeal unless the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5599427\charrsid3696806 
\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12133015\charrsid3696806 case raises:- 
\par }\pard \ltrpar\qj \fi-1350\li2700\ri0\widctlpar\tx2160\tx2700\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2700\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5599427\charrsid3696806 \tab 
(a)\tab a far-reaching question of law;
\par \tab (b)\tab a matter of great general or public importance;
\par \tab (c)\tab a matter that is otherwise of substantial general interest to the administration of civil justice.\'94
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1598108\charrsid3696806 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 This matter deals with section 7C of Income }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid13249727\charrsid3696806 Tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 Act 1974}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718\charrsid8075718 ITA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 .  Section 7C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 provides as follows:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid11231713\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 \'93
7(C) Branch Profit Remittance - Additional Normal Tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid1604546\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 1.\tab 
Notwithstanding any other taxes imposed under this Act, there shall be paid a tax known as branch profit remittance additional normal tax equal to fifteen percent (15%) of any branch profits derived in Fiji by a non-resident;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 2.\tab The non-resident company c
arrying on business in Fiji shall be liable for the tax and the tax shall be recovered from the company paying or crediting branch profits to non-resident;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 3.\tab The company which, in accordance with the provision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 of subsection (2), is required to pay the ta
x shall remit the same to the Commissioner of Inland Revenue within 30 days, or such period as the Commissioner of Inland Revenue may specify, of the payments or crediting }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 the branch profits;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 4.\tab For the purpose of this section, the branch profit remittance tax shall be levied on the branch }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 profits }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 
paid or credited by the company to the extent that it has not been paid or credited from income which has been charged to tax;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 5.\tab Tax shall be based on the profits paid or credited for remittance.  Profits re
fer to the after tax earnings to the extent that the head office does no}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806  reinvest such amount to the Fiji Branch.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid6555995\charrsid3696806 \'94}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5193740\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1598108\charrsid3696806 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 ]\tab Brief fact obtained from Court of Appeal decision is as follows:-
\par 
\par }\pard \ltrpar\qj \fi-720\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 (i)\tab }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15943978\charrsid3696806 Applicant (FRCS) imposed tax on profits invested by the Respondent in term deposit with financial institutions;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15943978\charrsid3696806 (ii)\tab Respondent\rquote s objection was disallowed by the Applicant on the grounds that, B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid10443501\charrsid3696806 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15943978\charrsid3696806 
RANT is payable when parent company (non-resident) is entitled to request the money to be sent to them, B}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10443501\charrsid3696806 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid15943978\charrsid3696806 RANT is not payable when funds are re-invested in the branch and placing funds in fixed deposit does not qualify for capital investment under s21(2) of Income Tax Act;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15943978\charrsid3696806 (iii)\tab Respondent\rquote s Application for Review was dismissed by Tax Tribunal;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15943978\charrsid3696806 (iv)\tab Respondent\rquote s appeal to High Court was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 dismissed as well.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15943978\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid3752083\charrsid3696806 Court of Appeal allowed Respondent\rquote 
s Appeal and the gist of Court of Appeal reasoning is that there is no evidence of remittance or payment of monies that is subject to tax assessment by the Applicant that is caught under section 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid3752083\charrsid3696806  of ITA.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid10814118\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid3752083\charrsid3696806 
\par [3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid3752083\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid3696806 The Applicant at paragraph 3(i) to (ii) of its Submission submits as follows:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid3752083\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 \'933(i)\tab 
It is humbly submitted that there are valid grounds to appeal the decision of the Court of Appeal and that the learned Justices of the Court of Appeal wrongly interpreted section 7C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5599427\charrsid3696806 (5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 ) of the Income Tax Act (ITA) Cap. 201.  That the tax tribunal and the ta
x court was correct in its interpretation of section 7C(5) of the ITA Cap. 201 as the following:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li2880\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2880\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 (a)\tab 
That it is not necessary for there to be a remittance to impose the tax.  As long as there is a branch profit additional tax of 15% is applicable;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 (b)\tab It attempted to define when the profits could be evaluated;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 (c)\tab If they were to be reinvested in the Branch, then they could remain exempt from taxation;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 (d)\tab The fact that the profits remain shown as retained earnings is of little importance in the case w
here the head office and the branch office are one and the same;
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 (e)\tab The payment would be made as soon as those funds are available for use.  This is when they are available for remittance.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }\pard \ltrpar\qj \fi-720\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 (ii)\tab 
It is humbly submitted that the Petitioner be granted enlargement of time appeal the decision of the Court of Appeal as there had been two lower courts who have given the same interpretation of section 7C(5) of the ITA Cap. 201 and it was both in favour o
f the Petitioner.\'94 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10161727\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 [3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid14571638\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 
Respondent has made very comprehensive Submission in support of Court of Appeal decision and its reasons.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14632863\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 40}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 ]\tab 
At paragraph 13 of Court of Appeal decision it is stated as follows:-
\par 
\par }\pard \ltrpar\qj \fi-720\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 \'93}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10168636\charrsid3696806 [13]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 
There is no doubt that BPRANT is an additional tax.  The section itself states so.  This tax is imposed in addition to the normal tax.  That is why it is called additional tax.  This applies to non-resident companies where the Head Office is located overs
eas, the branch located in Fiji.  When a branch makes a profit, it may do various things with those profits.  It may reinvest in the branch, invest elsewhere or remit the profits to the parent company overseas.  Profits could be }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 ither paid or credited for 
remittance.  The law (section 7C and 7CA) covers branch profit remittances, and captures both monies remitted as well as monies credited for remi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 tt}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 ance.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10168636\charrsid3696806 \'94 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 \tab 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 ]\tab Whether the issue raised on appeal meets the requirement in section }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 7}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806  of SCA is matter for determination by the Full Court of Supreme Court.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 
\par [4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 ]\tab 
Interpretation of s7C of ITA was also subject to Court of Appeal decision }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid15864610\charrsid15864610 Scipio Investments Limited v Fiji Revenue and Customs Authority}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid15864610  Civil Appeal No. ABU 55/2017.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12740826\charrsid3696806 Without making any }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12740826 final }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 determination on how }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12740826 s7C of ITA is to be interpreted }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 it appears that Applicant is like to obtain Leave to Appeal the Court of Appeal decision to Supreme Court.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid5914922\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 ]\tab 
On the face of what has been submitted by the parties this Court is of the view that whether Leave to Appeal should be granted to the Applicant should be determined by the Full Court.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 Prejudice to Respondent
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par }\pard\plain \ltrpar\s19\qj \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7830281\charrsid3696806 [4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9449968 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7830281\charrsid3696806 ]\tab In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid7830281\charrsid3696806 Avery\rquote s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7830281\charrsid3696806 case his Lordship Justice Richmond at page 92 further stated:-
\par 
\par }\pard \ltrpar\s19\qj \li1440\ri386\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin386\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7830281\charrsid3696806 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid7830281\charrsid3696806 The rules do not provide that the Court may grant leave
 if satisfied that no material prejudice has been caused by the failure to appeal in time.  Everything is left to the discretion of the Court on the wide basis that leave may be granted in such cases as the justice of the case may require.  In order to de
t
ermine the justice of any particular case the Court should I think have regard to the whole history of the matter, including the conduct of the parties, the nature of the litigation and the need of the applicant on the one hand for leave to be granted tog
ether with the effect which the granting of leave would have on other persons involved.\'94
\par }\pard \ltrpar\s19\qj \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7830281\charrsid3696806 
\par [4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9449968 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7830281\charrsid3696806 ]\tab His Lordship Justice Marsack JA in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid7830281\charrsid3696806 Latchmi\rquote s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7830281\charrsid3696806 case stated:-
\par 
\par }\pard \ltrpar\s19\qj \li1440\ri360\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin360\lin1440\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7830281\charrsid3696806 \'93
In deciding whether justice demands that leave should be given, care must, in my view, be taken to ensure that the rights and interests of the Respondent are considered equally with those of the Appellant.\'94
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 
\par  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid7830281\charrsid3696806 4}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 This Court has taken following into consideration:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1186581\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard\plain \ltrpar
\s19\qj \fi-720\li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin1440\itap0\pararsid14506\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 In the year 2012, Respondent paid $1,112,262.83 to the Applicant;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (ii)\tab}Respondent\rquote s appeal to Tax Tribunal was dismissed;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (iii)\tab}Respondent filed appeal to High Court of Fiji which was dismissed by judgment delivered on 24 February 2017;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (iv)\tab}Respondent appealed High Court decision to Court of Appeal which was heard on 14 September 2018}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806  and determined on 5 October 2018;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (v)\tab}Applicant filed Petition for Leave to Appeal on 16 November 2018 (last day for filing Petition for Leave to Appeal);
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (vi)\tab}Applicant only delayed
 in serving the Petition on time (16 November 2018) but served Petition on 20 November 2018 (next business day after close of business on 16 November 2018);
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (vii)\tab}Respondent ha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 d}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806  notice of Petition to Appeal from time it was served on it;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8140254\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (viii)\tab}Petition for Leave to Appeal can be determined within next }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 five (5)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806  months.
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 ]\tab Having considered the above, this Court is of the view that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 further }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 delay of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718 five}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806  months will not increase any prejudice caused to the Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806  if Respondent would be successful in this matter.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 Conclusion
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 ]\tab 
Having considered all the factors this Court is of the view that interest of justice dictates that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8075718\charrsid3696806 leave }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 be granted to the Applicant to serve the Petition and Affidavit Verifying Petition filed on 16 November 2018}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid1604546\charrsid3696806 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806  out of prescribed time.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 Costs
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 This Court takes following into consideration:-}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8140254\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8461727\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard\plain \ltrpar
\s19\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin1440\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 It is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 because of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 Applicant\rquote s office}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 rs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806  laxity and failure to comply with the rules th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 e}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806  Application is before the Court;
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10443501\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10443501\charrsid3696806 Applicant}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806  has filed really flimsy }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 S}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 ubmission compared to very comprehensive }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 S}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 ubmission filed by the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid10443501\charrsid3696806 Respondent}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 ;
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 Orders
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 
\par [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9449968 50}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid12983733\charrsid3696806 This Court makes following Orders:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8461727\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12983733\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5321958\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard\plain \ltrpar
\s19\qj \fi-720\li1440\ri0\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin1440\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5321958\charrsid3696806 Applicant do serve the Petition for Leave to Appeal and Affidavit Verifying Petition filed on 16 November 2018 on Respondent\rquote s Solicitors office by }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8012542 19 November 2019;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12983733\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5321958\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (ii)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5321958\charrsid3696806 
Applicant do file Affidavit of Service of the Petition }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8012542 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 an Affidavit Verif}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid682613\charrsid3696806 y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 ing Petition}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid8012542  by 22 November 2019}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\lang1033\langfe1033\langnp1033\insrsid1783807\charrsid3696806 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid5321958\charrsid3696806 
\par {\listtext\pard\plain\ltrpar \s19 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5321958\charrsid3696806 \hich\af0\dbch\af0\loch\f0 (iii)\tab}Applicant do pay Respondent\rquote 
s Cost for Application for Enlargement of Time assessed in the sum of $3,500.00 within twenty-one (21) days from date of this Ruling.
\par }\pard\plain \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14506 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9916750\charrsid3696806 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid14506 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9916750\charrsid3696806 \'85\'85\'85\'85\'85\'85\'85\'85
\'85\'85\'85\'85\'85\'85..
\par Hon. Mr Justice Kamal Kumar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12342099\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid9916750\charrsid3696806 Judge of the Supreme Court
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid9916750 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid14506\charrsid3696806 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid9916750\charrsid3696806 Solicitors:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\lang1033\langfe1033\langnp1033\insrsid9916750 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe1033\langnp1033\insrsid9916750\charrsid3696806 Fiji Revenue and Customs Service Legal Division for the Petitioner/Applicant
\par Solanki Lawyers for the Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\lang1033\langfe1033\langnp1033\insrsid12342099\charrsid3696806 
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