{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch39\stshfhich39\stshfbi39\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New;}{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}
{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings;}{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\f41\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0502040204020203}Segoe UI;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhimajor\f31502\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f42\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f43\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f45\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f46\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f47\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\f48\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\f49\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\f50\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f62\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}{\f63\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}
{\f65\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f66\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f67\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}{\f68\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}
{\f69\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f70\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f432\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\f433\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}
{\f435\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f436\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f437\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\f438\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}
{\f439\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\f440\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\f452\fbidi \fswiss\fcharset238\fprq2 Segoe UI CE;}{\f453\fbidi \fswiss\fcharset204\fprq2 Segoe UI Cyr;}
{\f455\fbidi \fswiss\fcharset161\fprq2 Segoe UI Greek;}{\f456\fbidi \fswiss\fcharset162\fprq2 Segoe UI Tur;}{\f457\fbidi \fswiss\fcharset177\fprq2 Segoe UI (Hebrew);}{\f458\fbidi \fswiss\fcharset178\fprq2 Segoe UI (Arabic);}
{\f459\fbidi \fswiss\fcharset186\fprq2 Segoe UI Baltic;}{\f460\fbidi \fswiss\fcharset163\fprq2 Segoe UI (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhimajor\f31528\fbidi \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}
{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31533\fbidi \fswiss\fcharset177\fprq2 Calibri Light (Hebrew);}
{\fhimajor\f31534\fbidi \fswiss\fcharset178\fprq2 Calibri Light (Arabic);}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (Vietnamese);}
{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew);}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic);}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;
\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;}{\*\defchp \f39 }
{\*\defpap \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 
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\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv 
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\s15\ql \li720\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
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\f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext16 \slink17 \sunhideused \styrsid11358362 header;}{\*\cs17 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink16 \slocked \styrsid11358362 Header Char;}{
\s18\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext18 \slink19 \sunhideused \styrsid11358362 footer;}{\*\cs19 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \slink18 \slocked \styrsid11358362 Footer Char;}{
\s20\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af41\afs18\alang1025 \ltrch\fcs0 \f41\fs18\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
\sbasedon0 \snext20 \slink21 \ssemihidden \sunhideused \styrsid3748309 Balloon Text;}{\*\cs21 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f41\fs18 \sbasedon10 \slink20 \slocked \ssemihidden \styrsid3748309 Balloon Text Char;}}{\*\listtable
{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-582978420\'02\'00);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-360\li1800\lin1800 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li2520\lin2520 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li3240\lin3240 }{\listlevel\levelnfc0\levelnfcn0
\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li4680\lin4680 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li5400\lin5400 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713
\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6840\lin6840 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li7560\lin7560 }{\listname ;}\listid101730922}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid-1683481188\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \b0 \fi-360\li450\lin450 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713
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{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4050\lin4050 }{\listlevel\levelnfc0\levelnfcn0
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\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li5490\lin5490 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6210\lin6210 }{\listname ;}\listid134610975}{\list\listtemplateid-1\listhybrid{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0
\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid587748510\'02\'00);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1080\lin1080 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li2520\lin2520 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3240\lin3240 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713
\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li3960\lin3960 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li4680\lin4680 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fi-360\li5400\lin5400 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-360\li6120\lin6120 }
{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fi-180\li6840\lin6840 }{\listname ;}\listid246885175}
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\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10833227 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11358362 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10833227 \chftnsepc 
\par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11358362 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10833227 \chftnsep 
\par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11358362 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10833227 \chftnsepc 
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\af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11358362 
\par }}{\headerr \ltrpar \pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11358362 
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\f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11358362 
\par }}{\footerr \ltrpar \pard\plain \ltrpar\s18\qc \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15887012  PAGE   \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid2637403 1}}}\sectd \ltrsect
\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15887012 
\par }\pard \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11358362 
\par }}{\headerf \ltrpar \pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11358362 
\par }}{\footerf \ltrpar \pard\plain \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4680\tqr\tx9360\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11358362 
\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\pararsid2637403 
\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f39\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 IN THE SUPREME COURT OF FIJI}{\rtlch\fcs1 
\ab\ai\af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af39 \ltrch\fcs0 \b\f0\ul\cf1\ulc1\insrsid13504104\charrsid13504104 [APPELLATE JURISDICTION]}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\f0\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 Civil Petition No. CBV0002 of 2020}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [From Civil Appeal No. ABU0004 of 2018 and }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid2637403 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 High Court of Fiji Action No. HBC 337 of 2014]}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\tx2127\tx2694\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid354087                  }{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 BETWEEN}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 : }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid2637403     }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\insrsid354087 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid2637403\charrsid354087 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087    }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 ALIZ PACIFIC
}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\cf1\insrsid13504104\charrsid354087 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid354087   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\ulc1\insrsid13504104\charrsid354087 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087  }{\rtlch\fcs1 
\ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 Petitioner}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid354087\charrsid354087 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \b\f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 DR. NUR BANO ALI
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid354087       }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\ulc1\insrsid13504104\charrsid354087 
nd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087  }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 Petitioner
\par }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\f0\fs14\ul\cf1\ulc1\insrsid13504104 
\par }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\f0\fs14\ul\cf1\ulc1\insrsid354087 
\par }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \b\f0\fs14\ul\cf1\ulc1\insrsid354087\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid354087  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 AND}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 
:     \tab }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087\charrsid354087 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\cf1\ulc1\insrsid13504104\charrsid354087 AUDITOR GENERAL OF FIJI
\par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid354087        }{
\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid13504104\charrsid354087 1}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\ulc1\insrsid13504104\charrsid354087 st}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid13504104\charrsid354087  Respondent
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \b\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid354087       }{\rtlch\fcs1 
\ab\ai\af39\afs24 \ltrch\fcs0 \b\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid13504104\charrsid354087 ATTORNEY GENERAL OF FIJI
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid354087        }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid13504104\charrsid354087 2}{
\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\ulc1\insrsid13504104\charrsid354087 nd}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid13504104\charrsid354087  Respondent
\par }\pard \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid354087 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs18\ul\cf1\lang1033\langfe2057\langfenp2057\ulc1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\ql \li0\ri-270\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-270\lin0\itap0\pararsid11276944 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid354087 Coram}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\insrsid354087 :  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13504104\charrsid354087 Hon. Mr. Justice Kamal Kumar, President of the Supreme Court}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid354087  
\par }\pard \ltrpar\ql \li0\ri-1130\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-1130\lin0\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13504104\charrsid354087             }{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid354087   }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13504104\charrsid354087 Hon. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13504104\charrsid354087 Mr. Justice Saleem Marsoof}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13504104\charrsid354087 , Judge of the Supreme Court}{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 
\par }\pard \ltrpar\ql \fi720\li0\ri-1130\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-1130\lin0\itap0\pararsid354087 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid354087   }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13504104\charrsid354087 Hon. Mr. Justice Priyantha Jayawardena, Judge of the Supreme Court}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 
\par }\pard \ltrpar\ql \li0\ri-705\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-705\lin0\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid354087 
\par }\pard \ltrpar\qc \fi-1440\li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs12\ul\cf1\ulc1\insrsid13504104\charrsid354087 
\par }\pard \ltrpar\ql \fi-1440\li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid354087 Counsel}{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087 : }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 Mr. D.}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid11081753\charrsid354087  }{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 Sharma for the 1}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid354087 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid354087  and 2}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid354087 nd}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087  Petitioner
\par }\pard \ltrpar\ql \fi720\li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid354087 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid354087 :}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 Mr. P.I. Knight for the 1}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid354087 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087  Respondent
\par }\pard \ltrpar\ql \fi-1440\li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087   }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\insrsid354087            : }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 Ms. S.}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid11081753\charrsid354087  }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 Kapoor for the 2}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid354087 nd}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 
 Respondent
\par \tab \tab \tab 
\par 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid354087 Date of Hearing}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087 : }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid354087 17 October 2022 
\par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid354087 Date of Judgment}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087 : }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 28 October 2022
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 
\par }\pard \ltrpar\ql \fi436\li2444\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2444\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs40 \ltrch\fcs0 \b\f0\fs40\ul\cf1\ulc1\insrsid13504104\charrsid13504104 JUDGMENT}{
\rtlch\fcs1 \ab\af39\afs40 \ltrch\fcs0 \b\f0\fs40\cf1\insrsid13504104\charrsid13504104   }{\rtlch\fcs1 \ab\af0\afs40 \ltrch\fcs0 \b\f0\fs40\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\insrsid13504104\charrsid11276944 Kumar, P
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid354087 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [1]}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid5319165 \tab I had the advantage of reading }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid14377834 the detailed}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid5319165 
 reasons and findings of Marsoof, J.}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid354087\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [2]}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid5319165 \tab I concur with the reasons and orders proposed by Marsoof, J.}{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\insrsid13504104\charrsid11276944 Marsoof, J
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid11276944 Introduction
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3671116 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [3]   }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid3671116 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 This appli
cation seeking leave to appeal against a decision of the Court of Appeal had its origins in a defamation suit involving an audit report the publication of which was alleged to have hurt the good name and reputation of a consultative firm and its Managing 
Partner, a reputed Chartered Accountant. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3671116 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [4]   }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid3671116 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
It raises questions relating to transparency and tender process and the ambit of certain constitutional, legislative and regulatory provisions relating to public finance on the one hand and the freedom of ex
pression, publication, justification, fair comment and qualified privilege on the other.   
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3671116 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [5]    }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid3671116 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
Circumstances relating to the case also travers two constitutional regimes and two finance regulations in the backdrop of the restructuring of a co-operati
ve dairy company into two separate companies with one functioning as the supplier of milk and cream and the other functioning as the processor and marketeer for greater efficiency and profitability.     
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid8289932 The High Court proceedings
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3671116 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [6]    }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid3671116 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Petitioner, Aliz Pacific, and its Managing Partner, Dr. Nur Bano Ali, who is the 2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Petitioner,  sought relief by way of writ of summons dated 28}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  November 2014  against the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent, the Auditor General of Fiji, and the 2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent, the Attorney General of Fiji, on the basis that the contents of the 1}{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent\rquote 
s Audit Report for 2010 injured the character and reputation of the Petitioners, brought them into hatred, ridicule and contempt and they have suffered damages as a result.}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3671116 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [7]    }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid3671116 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 In the Statement of Claim attached to the writ of summons, the Petitioners }{\rtlch\fcs1 \ab\ai\af39\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 inter alia}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  sought against the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent Auditor General (hereinafter referred to as \'93the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent\'94), an injunction, a declaration that the Auditor General has defamed the
 Petitioners, an order that the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
 Respondent make a public apology, general and special damages, interest and costs.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [8]     }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid3671116 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The words that the Petitioners claim are defamatory of them as contained in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 Volume 2 of the 2010 Audit Report (Paragraph 1.13 o
f the Agreed Facts), relating to the Ministry of Industry and Trade are as follows: 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11039937 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104          \'93
(a) Ministry of Industry and Trade
\par }\pard \ltrpar\qj \li1710\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1710\itap0\pararsid11039937 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
Engagements of Consultants \endash  Aliz Pacific
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 Tenders were not called }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 for the restructure of the Rewa Co-operative Dairy Company Limited (RCDC)}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104  casting doubt on the transparency of the process in awarding the consultancy contract to Aliz Pacific. }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 In 2010, Government paid $562,500.00 to Aliz Pacific in consultancy fees, with additional fees paid in 2011.
\par }\pard \ltrpar\qj \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11039937 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\tx993\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13125721\contextualspace {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 The procurement authorities delegated by the Permanent Secretaries and the Government Tender Board when procuring goods, services or works are as follows:
\par }\pard \ltrpar\qj \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid11039937 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11039937 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\lang2057\langfe1033\langnp2057\ulc1\insrsid13504104\charrsid13504104 
Responsible Authority}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\ul\cf1\lang2057\langfe1033\langnp2057\ulc1\insrsid13504104\charrsid13504104 Procurement Limits}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
\par Permanent Secretary $30,000.00 and less
\par Government Tender Board $30,001.00 and more
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 A tender must be called for the procurement of goods, services or works valued at $30,001.00 and more}{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 .\'94(}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 emphasis added}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 )
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 

\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [9]   }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The Petitioners also allege that in Volume 4 of the said Audit Report, the 1}{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent observes as follows: 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104         
\par }\pard \ltrpar\qj \fi-90\li1530\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1530\itap0\pararsid4544911 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 \'93}{\rtlch\fcs1 \ab\ai\af39\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 Government Procurement procedures pertaining to the acquisition of services above $30,000.00 were breached and the transparency of the
 process in which Aliz Pacific was awarded the Consultancy Contract for the re-structure of RCDC was questionable. A tender must be called for the procurement of goods, services or works valued at $30,001.00 and more.
\par }\pard \ltrpar\qj \fi-567\li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid11039937 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid4544911 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 The Audit also noted that the then RC
DC Board was informed by a representative of AP Consultants in a Board Meeting held on 17 May 2010 that Government through the Ministry of Industry and Trade had appointed her Consultancy Firm to implement the re-structure of the company}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 .\'94(}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 emphasis added}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104 )
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [10]  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The Petitioners claim that the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent\rquote 
s statements and words in the said Audit Report were in fact defamatory and libellous, and the contents of the said Audit Report having been posted in the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent\rquote s website had been widely circul
ated and reported in the media and have been used to malign and defame the Petitioners. The Petitioners also claim that the contents}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104  of the }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104 statements, in their natural and ordinary meaning, mean or were understood to mean:-
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-450\li1800\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid11013480 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
(i) }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid11013480    }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
That the Plaintiffs had acted with dishonesty and deceit in acting as the Lead Consultants in the Restructure of RCDC;
\par (ii)}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid11013480   }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
 That their appointment as Lead Consultants was improperly done;
\par (iii) }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid11013480  }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
They lacked personal integrity;
\par (iv) That they were paid consultancy fees that was improperly procured by Government of Fiji;
\par (v)}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid11013480   }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
They had engaged in improper practices in being awarded a tender for consultancy services without complying with Government Tender Procedures;
\par (vi) }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid11013480  }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
The Plaintiffs had exerted undue influence to obtain a Consultancy Contract to Restructure RCDC.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7882016 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [11}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932\charrsid13504104 ] }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932\charrsid13504104 The}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent in his Defence, admitted the relevant statements, the fact that the statements were made in reference to the }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13125721 Petitioner}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid16390597 s }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 and to its publication. The }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid16390597 
1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid16390597\charrsid16390597 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid16390597  Respondent}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104  denied that the statements were defamatory or libelous. The }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid16390597 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid16390597\charrsid16390597 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid16390597  Respondent}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
 stated that the contents of those statements are true in substance and in fact and insofar as they consist of expressions of opinion, they are fair comments made without malice on the said facts, which are a matter of public interest.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16390597  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104 [12]   }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009 has pleaded in paragraph 21(b) of his Defence that the }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid7086009\charrsid7086009 facts and matters relied on in support of the allegation that the words set out in }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009 paragraph 21}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid7086009\charrsid7086009 (a) above and the facts upon which the comments are based, are true as follows: }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 
\par }\pard \ltrpar\qj \fi-360\li1800\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid11039937 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid11039937\charrsid11039937 \'93}{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\insrsid7086009\charrsid11039937 (i) Tenders were not called by Government for the re-structure of RCDC prior to Government entering into the Memorandum of Agreement dated 9 July 2010. 
\par (ii) The Government did pay Aliz Pacific $562,500.00 in 2010 in consulting fees pursuant to the terms of the said Memorandum of Agreement. 
\par }\pard \ltrpar\qj \fi-450\li1800\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid11039937 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid7086009\charrsid11039937 (iii) Finance Instruction 2010 
\endash  Section 1 does provide that tenders must be called for the procurement of goods, services or works valued at $30,000.01 and more. 
\par (iv) By letter dated 9 March 2011 from RCDC to the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\super\insrsid7086009\charrsid11039937 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid7086009\charrsid11039937 
 Respondent, RCDC advised that in the RCDC Board Meeting held on 17 May 2010, the 2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\super\insrsid7086009\charrsid11039937 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\insrsid7086009\charrsid11039937  Petitioner advised the Board that the Government of Fiji through the Ministry of Industry and Trade had appointed her consulting firm to be the consultant of the restructure of RCDC.}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid11039937\charrsid11039937 \'94}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid8289932\charrsid11039937 
\par }\pard \ltrpar\qj \fi-450\li1800\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009\charrsid7086009  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009 
\par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009\charrsid7086009 The}{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \f0\fs24\cf1\insrsid7086009  1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid7086009\charrsid7086009 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009  Respondent also pleaded that the}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009\charrsid7086009  publication of the 2010 Audit Report was an occasion of qualified privilege.}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7086009 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [13]  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The Petitioners filed their Reply to the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent\rquote 
s Defence joining issue with certain paragraphs of the Statement of Claim. They also stated that the alleged defamation arose from the fact of publishing the Report in the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent\rquote s website after submitting his Report to the Speaker as required by s
ection 167 (7) of the Fiji Constitution of 1997.  
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [14}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932\charrsid13504104 ] }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932  \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932\charrsid13504104 The}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent Attorney General, who was joined as Defendant pursuant to the State Proceedings Act}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid5248855  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104 since the claim is against a statutory authority, did not file any Defence. }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
At the commencement of the trial, Counsel for the 2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe1033\super\langnp2057\insrsid13504104\charrsid13504104 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang2057\langfe1033\langnp2057\insrsid13504104\charrsid13504104 
 Respondent submitted that since no orders or relief have been sought against the Attorney General, she will not be making any submissions or calling witnesses and her presence be excused for the duration of the trial. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [15]   }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 At the trial before the High Court the 2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\super\insrsid13504104\charrsid13504104 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Petitioner Nur Bano Ali and Sunil Deo Sharma, a Chartered Accountant and Partner in the 1}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
 Petitioner firm testified on behalf of the Petitioners, and Hirdahy Lakhan, a former Director of the Board of the Rewa Dairy Co-operative Company Limited (RCDC) and Finau Seru Nagera, a Director of Audit at the Auditor General\rquote 
s Office, testified on behalf of the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [16]  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The learned High Court Judge held in paragraph 15 of his judgement pronounced on 31}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
 January 2018 that the onus is on the Petitioners as the original Plaintiffs to prove on a balance of probabilities that the statements referred to in the Auditor General\rquote s 2010 Audit Report are in their natural and ordinary meaning d
efamatory of the Petitioners.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [17]  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932  \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
The learned High Court Judge also held in paragraph 24 of his judgment that tenders were not called for the restructure of the Rewa Dairy Cooperative Company Limited, and that the RCDC Board was informed by a represen
tative of AP Consultants in a Board Meeting on 17 May 2010 that Government through the Ministry of Industry and Trade had appointed the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Petitioner firm to implement the restructure of the company.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [18]  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 In paragraph 25 of his judgment, the learned High Court Judge held that the Government of Fiji paid the 1}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
 Petitioner $562,500.00 including VAT $62,500.00 for the services rendered pursuant to the Memorandum of Agreement (marked P9).  In paragraph 26 of his judgment, the learned High Court Judge observed as follows:
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-86\li1526\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1526\itap0\pararsid11039937 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 \'93
The next issue to determine is as to whether a tender must be called for the procurement of goods, services or works valued at $30,001 and more. The Audit Report \lquote P13\rquote  has made reference to Section 11 of Finance Instructions 2010. }{
\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 The fact that a tender must be called for the procurement of goods, services or works valued at $30,001.00 and more is based on the said Finance Instruction 2010}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 .\'94(}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 emphasis added}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid13504104\charrsid13504104 )
\par }\pard \ltrpar\qj \li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [19]   }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 In paragraph 27 of his judgment, the learned High Court Judge stated that he agrees with the 1}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  Respondent\rquote s assertion that \'93}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\insrsid13504104\charrsid13504104 the said statements were statements of facts and were true in substance and in fact.}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 \'94 He also held that \'93
the comments in the statement were based on the said statement of facts and can be considered as }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 fair comments on a matter of public interest.}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 \'94 He went on to observe in paragraph 29 of his judgment that considering the evidence as a whole, he was of the opinion that \'93}{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\insrsid13504104\charrsid13504104 the Plaintiffs have failed to establish on a balance of probabilities
 that the statements and words referred to in paragraph 1.13 of the Agreed Facts (and the additional portion referred to in paragraph 17 of my Judgment) are defamatory of the Plaintiffs and that the statements were published maliciously by the First Defen
dant}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 .\'94
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8289932 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [20]  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8289932 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
Accordingly, the High Court determined that the impugned statements and words are not defamatory of the Petitioners it was not necessary to delve into the other issues arising in the case, and made order dismissing the Petitioners}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7287427 \rquote }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104  case without costs. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid4349941 Appeal to the Court of Appeal
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [21]  }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid4349941 \tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 The Petitioners lodged a timely appeal to the Court of Appeal relying on the following grounds of appeal: 

\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid1837715 
\par }\pard \ltrpar\qj \li1267\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1267\itap0\pararsid4349941 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid11039937\charrsid11039937 \'93}{\rtlch\fcs1 \ab\ai\af39\afs24 
\ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid11039937 Ground (i) 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid4349941\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937 That the Learned Judge has erred in fact and in law when at p
aragraph 26 and 27 of the Judgment he held that for this case a tender had to be called for the procurement of goods, services or works valued at $30,001 pursuant to section 11 of the Finance Instructions 2010 without considering the fact that the Finance
 Instructions 2010 were not in force at the material time and that the Government of Fiji was not a budget sector agency to whom the Finance Instructions 2010 applied. 
\par 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid11039937 Ground (ii) 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid4349941\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937 That the Learned Judge has erred in fact and in law when at paragraph 28 
of the Judgment he held that the statements made by the First Respondent were not published maliciously or with any malicious intent without considering the fact that the First Respondent ignored the advice of the Ministry of Trade and Industry who had in
f
ormed the First Respondent that a tender was not necessary in the case and also without taking any steps to verify the allegations made in his report with the Plaintiffs so as to give them an opportunity to refute the allegations before the same was publi
shed in his Report by the First Respondent.
\par 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid11039937 Ground (iii) 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid4349941\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937 That the Learned Judge has erred in fact and in law in failing to uphold the Appellant\rquote 
s submission that the Government of Fiji paid the sum of $562,500.00 to Aliz Pacific to facilitate the Consult
ancy and that the First Respondent wanted to give the readers of his Report the distinct impression that this amount was paid to Aliz Pacific as their fees when in fact he knew or clearly would have known that this was not so and a portion of the fees wer
e also paid to other entities. Any reasonable reader reading the First Respondent\rquote 
s Report would think that Aliz Pacific got paid $562,500.00 as their fees. In doing so the First Respondent has withheld information in his Report that the fees were apportion
ed among other professionals. The clear inference here is that that was so because it was his intention to malign the Appellants.
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid11039937 Ground (iv) 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid4349941\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937 That the Learned Judge has erred in fact and in law in failing to consider and uphold the Appellant\rquote s submission
s that the Constitution only protected the Auditor General if he complied with the Constitution and submitted his Report in Parliament only to the Speaker and the Ministry of Finance and that nothing in section 152(13) of the Constitution allowed the Audi
t
or General to place the Audit Report in his Website where members of the public can have access to the same Section 152 (13) provides hat the Auditor General must submit a report made by him or her to the Speaker of Parliament and must submit a copy to th
e Minister responsible for finance.
\par 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid11039937 Ground (v) 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid4349941\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937 That the Learned Judge has erred in fact and in law in failing to consider and uphold the Appellant\rquote 
s submissions that the First Respondent was carrying out a statutory duty to compile his Report for the Par
liament of Fiji but any comment that the First Respondent made in the Report had to be on the matters that he was required to give an opinion in pursuant to section 152(2)(a) and (b) of the 2013 Constitution and that the 1}{\rtlch\fcs1 \ab\af39\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\super\insrsid13504104\charrsid11039937 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937  Respondent deliberately failed 
to comply with section 152(2)(a) and (b) in order to enhance his malicious attack against the Appellants. 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid11039937 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid13504104\charrsid11039937 Ground (vi) 
\par }{\rtlch\fcs1 \ab\ai\af39\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\insrsid4349941\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937 That the Learned Judge has erred in fact and in law in failing to uphold the Petitioners\rquote 
 submissions and consider the evidence before the Court that the Second Petitioner did not inform the Board of Directors of Rewa Co-operative Dairy Company Limited that her Company had been awarded the Consultancy and that this was done by one Amrita Sing
h.}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid11039937 \'94}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid13504104\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\insrsid4349941\charrsid11039937 
\par }\pard \ltrpar\qj \li1267\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1267\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs18\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid14568239 

\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [22]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12918090 After summaris}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
ing the submissions made on behalf of the Petitioners in paragraphs [16] to [18] and those of the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  Respondent in paragraphs [19] to [24] of its unanimous judgment dated 29}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 November 2019, the Court of Appeal proceeded in paragraphs [25] to [34] of its judgment to analyze them and concluded in paragraph [35] of its judgment that the learned High Court Judge rightly dismissed the Petitioners\rquote  action.  
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [23]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Having considered the aforesaid grounds of appeal, the Court of Appeal proceeded to dismiss the Petitioners}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921605 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  appeal and awarded costs in a sum of $5000.00 in favour of the 1}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  Respondent.

\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid4349941 Appeal to the Supreme Court
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [24]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 The Petitioners seek leave to appeal against the impugned decision of the Court of Appeal on the following grounds:-
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid4349941 {\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11039937\charrsid11039937 \'93}{
\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 Ground (}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957\charrsid11039937 1)}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
\par }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941\charrsid11039937 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 The Court of Appeal erred in law by not upholding the principles of law submitted by the Petitioners }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941\charrsid11039937 before the Court of Appeal, viz}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12918090 -}{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
\par }\pard \ltrpar\qj \li567\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4349941 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
\par {\*\bkmkstart _Hlk117638742}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar
\qj \fi-450\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin2160\itap0\pararsid4349941\contextualspace {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
That the Government of Fiji was not bound by the tender limitations and procedures relating to procurement of contracts beyond $30,000.00{\*\bkmkend _Hlk117638742};
\par {\*\bkmkstart _Hlk117743845}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ltrpar
\qj \fi-450\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin2160\itap0\pararsid4349941 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
The Auditor General was not required under the Constitution of Fiji to publish the 2010 Audit Report on his website;
\par {\*\bkmkstart _Hlk117710270}{\*\bkmkend _Hlk117743845}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 \hich\af0\dbch\af0\loch\f0 (c)\tab}
The Auditor General relied on the wrong law in basing his Audit Opinion on the Fina
nce Instructions 2010 which were not in place at the time the Petitioners were contracted to undertake the Consultancy for the restructure of Rewa Co-operative Dairy Company Limited{\*\bkmkend _Hlk117710270};
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 \hich\af0\dbch\af0\loch\f0 (d)\tab}The Auditor General did not fulfil his work
 and constitutional obligations by confirming whether funds were properly acquitted under section 167 (2) of the Constitution of 1997 which corresponds with section 152 (2) of the Constitution}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12918090  of the Republic of Fiji, 2013; and}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
\par {\*\bkmkstart _Hlk117751528}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \i\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 \hich\af0\dbch\af0\loch\f0 (e)\tab}
That malice on the part of the Auditor General was established by his ignorance of the law, his wrongful opinion on compliance with tender process and transparency, his naming of the Petitioners in the Audit Report and the circulation of the 2010 Audit R
eport by publication on his website.
\par }\pard \ltrpar\qj \fi-450\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid4349941 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs28\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid8944811 
{\*\bkmkend _Hlk117751528}
\par }\pard \ltrpar\qj \fi153\li1287\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1287\itap0\pararsid4349941 {\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
Ground (}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957\charrsid11039937 2}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 ) 
\par }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941\charrsid11039937 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid4349941 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
{\*\bkmkstart _Hlk117762544}The Court of Appeal erred in holding that the issue about the Government not being bound by tender process because it is not a budget sector agency was b
eing raised for the first time in the Court of Appeal when it had already been raised in the High Court as well and overlooked by the Learned High Court Judge}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11039937 {\*\bkmkend _Hlk117762544}.\'94}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid11039937 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs32\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid4349941 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [25]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 In considering the above grounds urged in support of the application for leave to appeal, this Court is mindful of Section 7(3) of the Supreme Court Act  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9511131 1998}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
, which sets out stringent criteria for the grant of special leave to appeal. It is provided in section 7(3) of the said Act that-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941\charrsid13504104 
\par }\pard \ltrpar\qj \fi-122\li1260\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1260\itap0\pararsid12586191 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 \'93
In relation to a civil matter (including a matter involving a constitutional question), the Supreme Court must not grant special leave to appeal unless the case raises-}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104 
\par }\pard \ltrpar\qj \li1138\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1138\itap0\pararsid4349941 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11039937\charrsid13504104 
\par }\pard \ltrpar\qj \fi-360\li1800\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid11039937 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
(a) a far reaching question of law;
\par (b) a matter of great general or public importance;}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10635183 
\par (c) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid10635183 a matter that is otherwise of substantial general interest to the administration of civil justice.\'94
\par }\pard \ltrpar\qj \fi-360\li1800\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid11039937 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs28\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid4349941 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [26]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Criteria set out in  section 7(3) of the Supreme Court Act  have been examined and applied by this Court in decisions such as }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Bulu v Housing Authority}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 [2005] FJSC 1, CBV0011.2004S (8 April 2005), }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Praveen's BP Service Station Ltd., v Fiji Gas Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 ., CAV0001 OF 2011 (6th April 2011), }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
Dr. Ganesh Chand v Fiji Times Ltd.,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  [2011] FJSC 2; CBV0005.2009 (8th April 2011), }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Native Land Trust Board v. Shanti Lal and Several Others}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 CBV0009 of 2011 (25th April 2012), }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Suva City Council v R B Patel Group Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  [2014] FJSC 7; CBV0006.2012 (17 April 2014) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
Digicel (Fiji) Ltd v Fiji Rugby Union}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  [2016] FJSC 40; CBV0004.2015 (26 August 2016) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Extreme Business Solution Fiji Ltd v Formscaff Fiji Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 [2019] FJSC 9; CBV0009.2018 (26 April 2019) and }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Housing Authority v Bulileka Hire Services Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  [2022] FJSC 12; CBV0016.2019 (29 April 2022).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8944811\charrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [27]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 It is clear from the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10635183  abovementioned}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 decisions that special leave to appeal is not granted as a matter of course, and that for the grant of special leave, the case has to be one of gravity involving a matter of public interest, or some important question of law, or affecting prop
erty of considerable amount or where the case is otherwise of some public importance or of a very substantial character. Even so special leave would be refused if the judgment sought to be appealed from was plainly right, or not attended with sufficient d
oubt to justify the grant of special leave.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [28]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
The Petitioners have pleaded in their petition seeking leave to appeal from this Court that the aforesaid grounds of appeal raise far reaching issues of public importance relating to the   interpretation o
f Constitutional, legal and regulatory principles and procedures applicable in the Republic of Fiji for inspecting, auditing and reporting the state of public accounts, the control of public money and public property applicable at times material to this c
ase. They submit that the decisions of the lower courts in this case have resulted in a serious miscarriage of justice to the Petitioners amounting to a miscarriage in the administration of justice in Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3756340  as well}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104  

\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid8677054 [29]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\insrsid13504104\charrsid8677054    }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Learned Counsel for the Petitio
ners stressed at the hearing of this case in this Court that the main complaint of the Petitioners is that the High Court and the Court of Appeal overlooked section 167(2) of the Fiji Constitution of 1997 and key provisions of the Finance Instructions of 
2
005 which was in operation at the time the material transactions relating to the restructuring of the Rewa Co-operative Dairy Company Limited (RCDC) took place in 2009 and the early part of 2010. Learned Counsel for the Petitioners has highlighted in the 
course of his submissions before this Court and in his written submissions that the Finance Instructions of 2010 did not apply to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6904086 
 the Government of Fiji, or to the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  RCDC as it was not a budget sector agency as wrongly assumed by the High Court and the Court 
of Appeal, and in any event, the said Finance Instructions came into force only on 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  December 2010.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239\charrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [30]   The Petitioners have also submitted that the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  Respondent when sued for def
amation, could not have taken shelter under section 167 of the Fiji Constitution of 1997 which neither required nor empowered him to place his 2010 Audit Report on his website, which action is alleged to have caused considerable damage to the good name an
d reputation of the Petitioners.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [31]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Having heard the submissions made on behalf of the Petitioners and the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 Respondent, I am inclined to grant leave to appeal to the Petitioners on the two grounds set out in paragraph [
24] of this judgment. Following the practice usually adopted in the Supreme Court, I shall proceed to consider the said grounds of appeal and arrive at findings. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid4349941 Analysis of Grounds of Appeal
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [32]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 The Petitioners have raised}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11489409  only}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  two grounds of appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11489409 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  and for the purpose of understanding these grounds }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11489409 in their context }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 it is necessary to examine {\*\bkmkstart _Hlk117611675}
the legal framework in place in the Republic of Fiji for inspecting, auditing and reporting to Parliament of the state of public acc
ounts, the control of public money and public property and transactions with or concerning public money or public property of the State that was applicable at times material to this case{\*\bkmkend _Hlk117611675}. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [33]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 It may be useful to briefly focu
s on some of the material facts relating to the restricting of the Rewa Cooperative Dairy Company Limited (RCDC) in the context of which the dispute between the Petitioners and the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 Respondent has arisen, with particular focus on the time element. This is crucial for determining the applicable law at the time of the relevant transactions. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [34]   A little background will also prove useful. From the Cabinet Memorandum dated 23}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid13504104\charrsid13504104 rd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
 April 2010 (marked P6) it can be discerned that RCDC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  which was incorporated 
under the Companies Ordinance in 1913 was subsequently registered under the Co-operative Dairy Companies Act in 1974 (paragraph 2.1) and its shareholders were mainly farmers involved in milk production. RCDC\rquote 
s authorized capital is 6 million dollars, of which the issued capital is 3 million dollars consisting of 3 million shares of $1 each. Of this issued capital the paid up capital is only $1,100,000 (paragraph 2.2). }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8944811\charrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [35]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 W
hile therefore it is manifest that that RCDC was a private cooperative enterprise which made a significant contribution to the economy of Fiji and the national production of milk products,  it is also apparent that the government had some interest in the 
said enterprise from}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8395215  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  national perspective of the need to develop the dairy industry th}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid8395215 ough it owned}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  less than 1% of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8395215 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 RCDC shareholding which translates into approximately 18,930 shares held through Koronivia Agricultural Station (vide paragraph 2.3 of the Cabinet Memorandum marked P6).  
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [3}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid8395215 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 It is also interesting to note that RCDC called for expression of interest by its advertisement published in the Fiji Sun newspaper dated 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  February 2009 (P2) for the appointment of a Consultant to (a) faci
litate a strategic seminar workshop and provide a draft strategic report; (b) provide a draft Corporate Governance Policy and (c) provide a draft Risk Management Policy. It has been submitted on behalf of the Petitioners that there was no legal requiremen
t for RCDC to call for expressions of interest prior to making such an appointment, but it was done by RCDC as a matter of prudence.  
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [3}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid8395215 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 It appears from the letter dated 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
 September 2009 (P4) that the Petitioners were selected by the RCDC Board to carry out the said work}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8395215 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8395215 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
he study commenced in September 2009 and the strategic seminar workshop was held in October 2009 with various stakeholders including farmers, the RCDC Board, the respective ministries and agencies,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid8395215  such as the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  Ministry of Finance, PIB, Fiji Development Bank, Department of Co-operatives, Ministry of Agriculture, Ministry of Health and }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15746759 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 LTB participating. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [3}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5789571 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 These developments led to the RCDC Board Resolution of 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104  November 2009 (Board Minutes marked P5 item 17) to proceed wi
th the corporate restructure, to appoint the Audit and Finance Committee to monitor implementation of the re-structuring project and to approve appointment of a working group team comprising of two management staff from RCDC and the Consultant Dr.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7814029  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 Ali to drive the re-structure plan and to re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7814029 structure}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  the RCDC after }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11734253 receiving the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
approval}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11362570  of the members}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11362570 of }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 RCDC as the Fiji Dairy Co-operative Company Limited and to register a new company Fiji Dairy Company Limited as the processing arm. From the Board Minutes of 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
 November 2009 (P5 item 19(d)(2) it also appears that the RCDC Board also resolved to mandate the Audit and Finance Committee to appoint a team or teams of experts to source
 financing for implementing the strategic plan as per the strategic workshop report. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [3}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5789571 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 It appears from paragraph 2.6 of the Cabinet Memorandum dated 23}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 rd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104  April 2010 (marked P6) that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
the proposal to restructure RCDC was a direct response to Government\rquote s vision to achieve self-sufficiency in liquid milk supply for the country by 2014, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941\charrsid13504104 and it}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  is evident from item (i) of the Cabinet Decision dated 27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  April 2010 (P7) that the proposal to restructure RCDC received Cabinet approval. Paragraphs 3.2 to 3.5
 of the Cabinet Memorandum dealt with financing issues and in paragraph 3.6 of the said Memorandum it was proposed that an official from the Ministry of Industry and Trade be part of the Restructure Team, which will consist of the Chair of RCDC, the curre
n
t RCDC financial controller and project manager, the current CEO of RCDC and the consulting firm of Aliz Pacific. It is manifest from item (ii) and (iii) of the said Cabinet Decision marked P7 that government funding of the restructure in a sum of $500,00
0.00 (out of the estimated restructure cost $1.4 million) was also approved by the Cabinet of Ministers as outlined in paragraph 3.2 to 3.6 of the Cabinet Memorandum. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0 \ltrch\fcs0 \f0\insrsid13504104\charrsid13504104 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5789571 40}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
It is also important to note that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15010900  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15010900\charrsid15010900 although there was no direct allocation under t
he Appropriation Act to RCDC, there was a grant made by the Government amounting to $500,000 and although the provisions of the Financial Instructions of 2005 do not apply to RCDC, it has in an abundance of caution entered into a Memorandum of Agreement w
ith the Government which was the donor of the funds. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15010900 The said }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 Memorandum of Agreement dated 9}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  July 2010 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15010900 was }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 marked P9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15010900 . This Agreement w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 as entered into between the 1}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  Petitioner Aliz Pacific and the Government of Fiji through the Ministry of Industry and 
Trade which in its preamble referred to the Cabinet Decision of 27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
 April 2010 and the fact that Fiji Government had committed $500,000 for the restructure programme by way of }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13504104\charrsid13504104 inter alia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104  using the services of a Consultant. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14568239\charrsid13504104 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5789571 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 In Clause 2 of the said Memorandum of Agreement which spells out the consultant\rquote s obligations, it is specifically stated that 
\'93AP Consultant may hire any additional expertise as they see fit to achieve the implementation of the restructure plan expeditious
ly. However such additional expertise shall work under the instructions and directive of AP Consultant and any liability, damages or compensation arising from the hiring or performance of the additional expertise shall be borne by AP Consultant (Clause 2.
2 of P9).\'94
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4349941 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [4}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5789571 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4349941 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 It is material to note that under clause 3.0 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8944811 of the Memorandum of Agreement }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 dealing with the Ministry Obligations, after stating that the Ministry shall appoint a designated official to facilitate the implementation of this project }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid2099017 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 Clause 3.1), the Memorandum expressly provides in Clause 3.2 that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11952772 :
\par 
\par }\pard \ltrpar\qj \fi414\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11952772 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13504104\charrsid11952772 \'93The Ministry agrees to- 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11952772 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid4349941\charrsid11952772 
\par }\pard \ltrpar\qj \fi-540\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11952772 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13504104\charrsid11952772 (i) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid11952772 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13504104\charrsid11952772 Make payments where necessary provided AP Consultant issues the approved invoices on the usage of funds granted for the restructure plan.

\par (ii) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11952772 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13504104\charrsid11952772 Monitor and determine payments in accordance with reports on the restructure by AP Consultants;

\par }\pard \ltrpar\qj \fi-450\li2070\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2070\itap0\pararsid11952772 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13504104\charrsid11952772 (iii) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid11952772 \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13504104\charrsid11952772 Approve the performance of services by the Consultant; and
\par }\pard \ltrpar\qj \fi-540\li2160\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid11952772 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11952772 (iv) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid13504104\charrsid11952772 Ensure regular communication concerning the accessibility and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11952772   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13504104\charrsid11952772 
accountability as required under these terms of Agreement.\'94          
\par }\pard \ltrpar\qj \li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs28\insrsid13504104\charrsid10253312 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [4}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5789571 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 Aspects of confidentiality and Intellectual Property are covered by Clause 6.1 of the Memorandum of Agreement marked }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2099017 P9 }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 which provides that \'93
It is agreed by both parties that all information ascertained or obtained or was part of the relied upon in the course of this Agreement are deemed confidential and must not be disseminated to any other party unless consented to by the Ministry or require
d to be disclosed in accordance with law.\'94
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 [4}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5789571 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104 From the foregoing summary of facts it will be seen that RCDC had appointed the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13504104\charrsid13504104  Petitioner as its Consultant for its restructure process as well as a member of the RCDC team to implement the restructure well ahead of 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\super\insrsid13504104\charrsid13504104 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104  December 2010 on which date the Finance Instructions 2010 was made in terms of section 81}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid16322223  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 of the Financial Management Act 2004.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11952772\charrsid13504104 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\insrsid13504104\charrsid14568239 Analysis of Ground (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\insrsid9961957\charrsid14568239 1}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\insrsid13504104\charrsid14568239 )
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5789571 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 Following th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3493044 e foregoing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  background analysis, it is now convenient to consider ground (i) urged by the Petitioners, namely }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid3493044 that the Court of Appeal erred in law by not upholding the principles of law submitted by the Petitioners before that Court of Appeal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225 It is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16385911  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715 
significant to note that the 6 grounds of appeal presented to the Court of Appeal by the Petitioners were }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10515776 pleaded}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715  on the basis that l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715\charrsid1837715 earned Judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715  of the High Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715\charrsid1837715 
 was mistaken in reaching the conclusion that the impugned statements were not defamatory because he was allegedly mistaken in accepting }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10515776 the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715\charrsid1837715 submission that the statement  of facts referred to in the impugned statements were true }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715 when }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715\charrsid1837715 
he should have found those statements were in fact incorrect (see paragraphs 26, 27 & 28 of the judgment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715  of the High Court}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715\charrsid1837715  at page 24 of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715 Volume I of the High Court}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715\charrsid1837715  Record)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715 . The Petitioners have invoked the appellate jurisdiction 
of this Corut to have these matters reviewed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3493044 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid14568239 Ground (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957\charrsid14568239 1}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid14568239 )(a) and (c)
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3493044 [46]  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
The learned Counsel for the Petitioners has listed 5 principles that he claims the Court of Appeal has failed to uphold, and the first of them is the proposition that }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid15737903 (a)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 the Government of Fiji was not bound by the tender limitations and procedures relating to procurement of contracts beyond $30,000.00.}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 The above submission of the learned Counsel of the Petitioner}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6255007 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903  is closely related to another proposition relied upon by him, namely }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 (c) }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 
The Auditor General relied on the wrong law in basing his Audit Opinion on the Finance Instructions 2010 which were not in place at the time the Petitioners were contracted to undert
ake the Consultancy for the restructure of Rewa Co-operative Dairy Company Limited}{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 [47}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8854278 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903    }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231 
Although the learned Counsel for the Petitioners has invited the attention of this Court to several passages of judgment of the Court of Appeal, it would suffice to refer to paragraphs [25] and [26] of the impugned judgment}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903  in this connection}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231 
. From the last three sentences of paragraph [25] of the judgment of the Court of Appeal it would be }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 apparent that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231  the court was responding to the submission of the learned Counsel of the Petitioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7016604 s}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231 
 that Financial Instructions of 2010 cannot apply to the transactions involving the restructure of RCDC for the reason that those Instructions came into force after all those transactions had been entered into.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903  It is in this context that t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231 he Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7016604 of A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231 ppeal }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 observed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 as follows }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231 in the latter part of paragraph [26] of the impugned judgment}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 :-
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 
\par }\pard \ltrpar\qj \fi-180\li1620\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1620\itap0\pararsid10953565 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 \'93}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 The difference between the two Financial Instructions is that, whilst the 2005 Instructions require tenders to be called on }{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 Government procurements for services}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 
 over and above $50,001.00, in the 2010 Financial Instructions }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 the procurement limit}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903  has been lowered to $30,001. The amount involved in this case is ten times over the 50,000 limit. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 Therefore under whatever Instructions the Audit report was made, this contract cannot escape the requirement of having to go through the tender procedure}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903\charrsid15737903 emphasis added}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 )}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4349231\charrsid4349231 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 48}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13504104\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 
 Learned Counsel for the Petitioner submits that the Court of Appeal failed to uphold principle (a) when the cour
t sought to apply Finance Instructions 2005 and 2010 to the Government sector. To comprehend his submission, it is necessary to refer to the Financ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10779497 ial}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903  Management Act 2004}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706 , which is described in its }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12472363 long title}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706  as \'93
an Act to regulate the financial management system of the State and for related matters\'94. It was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903  in terms of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706 this Act that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 both the aforesaid Finance Instructions were made}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706 , and in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 fact, even the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706  Fiji Procurement Regulations of 2010, which came into force on 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid7539706\charrsid8340058 st}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706  August 2010}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 , was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706  made in terms of the same Act. But what is important to note is that whereas the Act had a wider scope and applied to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 the State and agency sectors}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 , the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614  scope of the Financial Instructions were limited.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 [49]  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7539706  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 It is relevant to note that the Financial Management Act 2004 is divided into several parts. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 While }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 Part 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614  of the Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614  deals with Interpretation, Part 2 deals with Financial Management }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 g}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 
enerally, Part 3 with the Consolidated Fund and Other Funds, Part 4 with Resource Allocation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614  Part 5 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 ith Budget Secto}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 r }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 Agencies}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 Part 6 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 Off-Budget State Entities, Part 7 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 deals }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614\charrsid6841614 with Accountability}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 
, which is then sub-divided in its application to the State and other sectors mentioned above. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 [50]   }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 In Part 1 dealing with Interpretations cont
ains definitions of the various terminology used in the Act, and for instance}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294  in section 2 of the Act,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 a \lquote department\rquote  is defined to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294\charrsid1849294 
mean a department of the public service for the management of which a person is responsible under section 110 of the Constitution, whether the department is titled or referred to as a ministry, department or office or in some other way}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 . Similarly, the same section contains definitions of \lquote government company\rquote 
 and other entities coming within the purview of the Act, but the most interesting are the definitions of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid1849294 \lquote }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid1849294\charrsid1849294 off-budget state entity}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid1849294 \rquote  and \lquote 
budget sector agency\rquote . An off-budget state entity is defined in section 2 of the Act to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid1849294\charrsid1849294 means }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid1849294 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid1849294\charrsid1849294 
a state entity that is not a budget sector agency}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid1849294 \'94 and a \lquote budget sector agency\rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294  is defined }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294\charrsid1849294 in relation to a financial year}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294  to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294\charrsid1849294  means }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294\charrsid1849294 
a state entity that administers an appropriation for that year under an Appropriation Act or this Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 .\'94 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6841614 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 [51]  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 When considering these definitions, it would be easy }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11626828 to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 understand why the learned Counsel for the Petitioner}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4654452 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 
 has been strenuously arguing before the High Court and the Court of Appeal that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2516815  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 RCDC is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2964426 not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 a budget sector agency. As has been explained in the earlier pa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3090898 r}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 t of this judgment, RCDC is a co-operative company owned mainly by farmers involved in the dairy industry, and although RCDC has a minute indirect State shareholding, it is not a 
\lquote state entity\rquote  nor is there any evidence that it has received any appropriation under the Appropriation Act. In those circumstances, it is difficult to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12484315 comprehend}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294  how the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid1849294\charrsid1849294 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 
 Respondent Auditor General mistook RCDC to be a budget sector agency or made an even graver mistake in assuming that RCDC was governed by the Finance Instructions of 20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2964426 10 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 
when it was a purely a private enterprise which has from time to time received assistance from the government in view of its commitment to develop the dairy industry to make Fiji self-sufficient in milk and other dairy products. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8854278 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8854278 [52]  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14644005  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8854278 However, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14644005 the question }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10505204 that has been raised in paragraph (a) of ground (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10505204 ) is w}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14644005 hether the Government is an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15102785\charrsid15102785 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14644005\charrsid15102785 agency}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15102785\charrsid15102785 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14644005  to which the Finance Instructions apply}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10505204 
 thereby bringing government Ministries and Departments under tender limitations and procedures imposed by the said Instructions. In this context it is important to note that Finance Instructions 2005 and 2010}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14644005  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10505204 and the tender limitations and procedures contained therein apply}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492  exclusively}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10505204  to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2964426 agencies}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10113451 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2964426 It is noteworthy that section }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10113451 4 of the Finance Instructions 2005}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10113451  which seeks to set out the purpose of the Instruction}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10113451 
 provides that the purpose of these Instructions is to set minimum standards for the financial management of agencies. Section 3 of the Instructions defines \lquote agency\rquote  as meaning \'93a budget sector agency as defined in the Act.\'94
 All other provisions of the Instructions apply to agencies as opposed to government Ministries or Departments. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 This raises the issue as to how}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957  then were the procurement}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957  of Government Ministries and Departments dealt with under the umbrella of the Financ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14959349 ial}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957  Management Act 2004}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957  The answer to this }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 issue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 is that this aspect of financial discipline was governed by the {\*\bkmkstart _Hlk117737070}Financial Management (Supplies and Services) Regulations 2005{\*\bkmkend _Hlk117737070}
, which was made in terms of section 81 of the Financial Management Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11078896  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 2004 and came into force}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492  on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15413617 27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid15413617\charrsid15413617 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15413617  January 2005.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492\charrsid4345492  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492\charrsid4345492 Financial Management (Supplies and Services) Regulations 2005}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11084677  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4079959 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11613963 the Public Works Regulation of 2005 were}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492  r}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15413617 epealed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1390725  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11084677 by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15413617 the Procurement Regulation of 2010}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11613963 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4345492 thereby replacing the Major Tenders Board and the Public Works Tender Board}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1390725  of the}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11613963  Financial Management (Supplies and Services) Regulation 2005}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1390725 
 with the Government Tender }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 Board established}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16133387\charrsid16133387  under Regulation 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16133387  of the 2010 Procurement Regulation.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid10113451 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16133387 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16133387 [53]  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16133387 
It is unfortunate that the attention of the learned High Court Judge and the Judges of
 the Court Appeal were not invited to the twin 2005 Regulations by the learned Counsel who appeared in those courts, and these regulations were not considered by the Courts below. 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid10113451 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 [5}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10113451  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2964426  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15413617 Before parting with issues
 relevant to ground 1 (a) and (c) it is necessary to deal with a fairly important issue that arose in this case, and that is whether the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid15413617\charrsid15413617 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15413617 
 Petitioner was appointed as the consultant of RCDC for its restructure process}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7472755  by RCDC or the Government. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 The Petitioners had consistently taken the position in this case that the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11144165\charrsid11144165 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 
 Petitioner was appointed as consultant by the RCDC and not by the Fiji Government, but when the 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11144165\charrsid11144165 nd}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165  Petitioner Dr. Ali testified in the High Court,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11144165\charrsid11144165  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11144165 she was }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165\charrsid11144165 cross-examin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 ed by learned Couns
el for the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11144165\charrsid8340058 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 
 Respondent as regards the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165\charrsid11144165 source of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 
 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165\charrsid11144165 appointment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165  of the 1}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11144165\charrsid11144165 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165  Petitioner as consultant. In particular, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165\charrsid11144165 
it was put to her that she had stated at a meeting of the RCDC Board held on 17th May 2010 that she had been appointed by the Government of Fiji as the consultant for RCDC, an allegation that loomed large at the trial before the High Court. The question w
as whether the 2nd Petitioner (referred to in the audit report as \'93a representative of 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11144165\charrsid8340058 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165\charrsid11144165  Petitioner) informed the Board of RCDC on 17th May 2010 that \'93she\'94 was appointed by the government as the consultant for the restructure of RCDC. While the Petitioner
s had denied this allegation, it was the position to the Petitioners that such an appointment was unnecessary as Aliz Pacific was already appointed by RCDC as the consultant for the restructure by the resolution dated 20th November 2009 which is item 17 o
f the Board Minutes of RCDC marked P5.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7472755 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [55}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 Had the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11144165\charrsid11144165 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165 
 Respondent sought the views of the Petitioners prior to making the 2010 Audit Report, this aspect of the matter could have been easily clarified, but the Petitioners were never given the opportuni
ty to explain matters before the Audit Report was sent to Parliament and placed on the website of the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11144165\charrsid11144165 st}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11144165  Respondent. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 In fact, it is significant to note that the 1}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid1007051\charrsid1007051 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 
 Respondent could have used his enormous investigative powers by calling for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10888118 M}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 inutes of the meeting of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051\charrsid1007051  Board of RCDC }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 held }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051\charrsid1007051 on 17th May 2010}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051  to ascertain the facts for himself, but none of these steps appear to have been taken.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [56}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051\charrsid1007051 It is noteworthy that Mr. Lakhan, a former member of the RCDC Board who was called by the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid1007051\charrsid8340058 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051\charrsid1007051  R
espondent to testify as to what transpired at the RCDC Board meeting of 17}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid1007051\charrsid1007051 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051\charrsid1007051 May 2010, explained that the 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid1007051\charrsid1007051 nd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051\charrsid1007051 Petitioner and Ms. Amita Singh of the Ministry of Trade joined the RCDC Board meeting sometime after it commenced, and at that time the Board was 
discussing, in the words of Mr. Lakhan \'93calling three (3) tenders\'94, by which he probably meant the calling for quotations and picking three of them for consideration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051  before appointing a consultant for leading the RCDC team for restructure}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051\charrsid1007051 
, and when Mr. Lakhan and others told the Chairman that this must be discussed in private, the Chairman requested officials of Ministry of Trade and Aliz Pacific including the 2nd Petitioner \'93to sit outside for a while\'94
 and the Board was quite firm in the discussion that ensued that the \'93job should be tendered.\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid1837715 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [57}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893\charrsid5919893 Answering }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893\charrsid5919893 further question put by learned Counsel for the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5919893\charrsid8340058 st}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893\charrsid5919893  Respondent Mr. Knight in his examination}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4734173 -}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893\charrsid5919893 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4734173 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893\charrsid5919893 chief as to what was discussed when }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893 the 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5919893\charrsid5919893 nd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893 
 Petitioner and Ms. Amita Singh were invited back to the Board Room, Mr. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893\charrsid5919893 Lakhan\rquote s response was as follows}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5919893 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1007051 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16543633 
\par }\pard \ltrpar\qj \fi-1515\li2977\ri0\widctlpar\tx567\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2977\itap0\pararsid10647926 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \'93}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11741516\charrsid14568239 Mr. Knight:   And at some stage at that meeting was there any }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239\charrsid14568239 pronouncement as}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11741516\charrsid14568239 
 to who was to be appointed as the consultant for this restructure exercise? 
\par }\pard \ltrpar\qj \li873\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin873\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11741516\charrsid14568239 
\par }\pard \ltrpar\qj \fi-1537\li2977\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2977\itap0\pararsid10647926 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11741516\charrsid14568239 
Mr. Lakhan:  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10647926 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16543633\charrsid14568239 
Just before they had come back inside the board the Rewa Dairy was quite firm that the job should be tendered but when Aliz\rquote s Pacific team and Ministry for Trade came there was some discussions on the top amongst Aliz\rquote 
s Pacific, Ministry for Trade and our Chairman. And our Chairman announced that the job has been given to the Aliz\rquote s Pacific and the money belonging to the government and they have a say that\rquote 
s how it came about. And then our Chairman Mr. Serulagilagi requested or asked questions to Mrs. Amita S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid465107\charrsid14568239 ingh if it was okay to proceed }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16543633\charrsid14568239 with allocating or appointing Dr. Ali and she said it was okay.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11741516\charrsid14568239  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407\charrsid14568239 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11741516\charrsid14568239 HCR Vol 2 top page 592 bottom page 260}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407\charrsid14568239 ]}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407\charrsid14568239 
\par }\pard \ltrpar\qj \fi-1411\li1973\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1973\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs28\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407\charrsid14568239 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [58}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407 It is clear from this response of a member of the RCDC Board as to what transpired at the meeting of the RCDC Board on 17}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid16139407\charrsid16139407 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407  May 2010, that the 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid16139407\charrsid16139407 nd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407 
 Petitioner or any representative of Aliz Pacific did not make any statement at that meeting, contrary to what has been }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid465107 stated}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407  in the 2010 Audit Report by the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid16139407\charrsid16139407 st}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407  Respondent.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid16139407 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139407    
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7472755 [5}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 9}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7472755 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 {\*\bkmkstart _Hlk117744827}\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 I am therefore }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 satisfied that on the available material, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 the Court of Appeal has erred}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1837715  in the various paragraphs of its judgment mentioned in the preceding paragraphs of this judment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294  with respect to limbs (a) and (c) of Ground (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9961957 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 ).{\*\bkmkend _Hlk117744827}
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid14568239 Ground (1)(b)}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294\charrsid14568239 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [60}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 The second principle of law that the learned Counsel for the Petitioners claim that the Court of Appeal has failed to uphold is that}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13500515\charrsid13500515  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13500515 
(b)The Auditor General was not required under the Constitution of Fiji to publish the 2010 Audit Report on his website}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1849294 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6841614 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [61}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
At all times material to the matters arising in this case, the provisions of the Fiji Constitution Amendment Act of 1997 were in force, and while section 166 of the Constitution of 1997 established the office of the Auditor General and section 168 dea
lt with the mode of appointment of a suitable person to hold such office, section 167 outlined the functions of the Auditor General. It may be useful to reproduce herein section 167(1), (2), (7) and (8) as they are material to this case:
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13500515 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 \hich\af0\dbch\af0\loch\f0 (1)\tab}}\pard \ltrpar
\qj \fi-360\li1800\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls9\adjustright\rin0\lin1800\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
At least once in every year, the Auditor-General must inspect and audit, and }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 report to the Parliament }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 on: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15757187\charrsid13504104 
\par }\pard \ltrpar\qj \fi-360\li2430\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2430\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 (a) the }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 public accounts of the State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 ; 
\par (b) the }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 control of public money and public property of the State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 ; and 
\par (c) all }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 transactions with or concerning the public money or public property of the State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 . 
\par }\pard \ltrpar\qj \fi-270\li2070\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2070\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
(2) In the report, the Auditor-General must state whether, in his or her opinion: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15757187\charrsid13504104 
\par }\pard \ltrpar\qj \fi-360\li2430\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2430\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 (a) }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 transactions with or concerning the public money or public property of the State hav
e been authorised by or pursuant to this Constitution or an Act of the Parliament}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 ; and 
\par (b) }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 {\*\bkmkstart _Hlk117746553}expenditure has been applied to the purpose for which it was authorised}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 {\*\bkmkend _Hlk117746553}.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15757187\charrsid13504104 
\par }\pard \ltrpar\qj \fi360\li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid12338465 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 \'85\'85.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12338465  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15757187\charrsid13504104 
\par }\pard \ltrpar\qj \fi-360\li1800\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
(7) The Auditor-General must }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
submit a report made by him or her to the Speaker of the House of Representatives and must submit a copy to the Minister}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 . 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
\par }\pard \ltrpar\qj \fi-360\li1800\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1800\itap0\pararsid15757187 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 
(8) Within 30 days of receipt, or if the Parliament is not then sitting, on the first sitting day after the end of that period, }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 the 
Speaker must cause the Leader of each House of the Parliament to lay the report before the House}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 . (}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 emphasis added}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 )
\par }\pard \ltrpar\qj \li1134\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid13500515 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 

\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [62}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13504104 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502 The procedure for submitting the Report of the Auditor General to Parliament at the relevant time is spelt out in the above quoted se
ctions, and in particular section 167(7) of the Constitution of 1997. The steps to be taken by the Speaker in this regard is outlined in section 167(8) of the 1997 Constitution. The Auditor General is neither required nor empowered to upload the Report on
 his website. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4146438 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13500515 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4146438 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4146438 [}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 63}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4146438 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515\charrsid13500515 
It is noteworthy that in 2013 with the enactment of the Constitution of the Republic of Fiji, similar provisions have been included in sections 151 and 152 of the Republican Constitution, but those provisions are not applicable to the facts of this case. 
This is because the matters in issue in this case relating to the restructure of the Rewa Co-operative Dairy Company Limited (RCDC) took place prior to the enactment of the Republican Constitution in 2013. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502 Though the section numbers may be different, identical provisions are found in both Constitutions and none have authorized or required the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid9979502\charrsid9979502 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502  Respondent to upload Audit Reports in his website.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13500515 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13500515 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [64}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502\charrsid9979502 I am therefore }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502 hold}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502\charrsid9979502  that the Court of Appeal has erred }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid524764 
in paragraph [32] of its judgment in rejecting the ground raised by the Petitioners as unmeritorious }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502\charrsid9979502 
with respect to limbs (a) and (c) of Ground (1).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9979502 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13500515 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid590385\charrsid14568239 Ground (1)(d)
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385\charrsid590385 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [65}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385 The next ground raised by the Petitioners is to the effect that the Court of Appeal erred in failing to recognize that }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385\charrsid590385 
(d) The Auditor General did not fulfil his work and constitutional obligations by confirming whether funds were properly acquitted under section 167 (2) of the Constitution of 1997 which corresponds with section 152 (2) of the Constitution of the Republic
 of Fiji, 2013}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385\charrsid590385 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13500515 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [66}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728 This aspect of the matter was raised before the Court of Appeal as evident from paragraph [18] of its judgment where the learned Counsel for the Petitioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139552 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728  submitted that the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728\charrsid6376728 comments of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139552 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid16139552\charrsid16139552 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16139552  Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728\charrsid6376728  contravened section 152 (2) (a) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728 and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728\charrsid6376728  (b) of the 2013 Constitution}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728 
 which corresponds with section 167(2) of the Constitution of 1997, but the Court of Appeal held that the ground raised by the Petitioners did not have any merit. However, it is important to 
note that section 167(2) of the Constitution of Fiji requires the Auditor General }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5445281 to focus }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728 on two aspects of the matter, namely whether the transaction in question has been properly authorised and the expenditure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728\charrsid6376728 has been applied to the purpose for which it was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728 
authorized. The Court of Appeal }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid424737 not only overlooked }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728 
the position that the transaction was approved by the Cabinet as apparent from }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10224475 items (i) and (ii) of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6376728 the Cabinet C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10224475 onclusion dated 27}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid10224475\charrsid10224475 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10224475  April }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid424737 2010 marked}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10224475  P7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid424737  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 but also }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid424737 failed to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 find that the Audit Report did not }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid424737 present a full }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 picture}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid424737  to Parliament with regard to \'93acquittals\'94, that is as regards the question whether the money has been spent for the purpose for which it was authorized.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6376728 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 
\par }\pard \ltrpar\qj \fi-660\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [67}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139\charrsid3029139 I am therefore }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 of the opinion that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139\charrsid3029139 the Court of Appeal has erred with respect to limb (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 d}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139\charrsid3029139 )  of Ground (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139 
 to uphold the principle of law contended to by the learned Counsel for the Petitioners}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3029139\charrsid3029139 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid590385 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6376728 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225\charrsid14568239 Ground (1)(}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid11606107\charrsid14568239 e}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225\charrsid14568239 )
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [68}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225 ]   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225 The final principle of law }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16273873 the Counsel for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225 the Petitioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16273873 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225  has claimed to have been erroneously dealt with by the Court of Appeal is }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225\charrsid1774225 
(e) {\*\bkmkstart _Hlk117762244}that malice on the part of the Auditor General was established by his ignorance of the law, his wrongful opinion on compliance with tender process and 
transparency, his naming of the Petitioners in the Audit Report and the circulation of the 2010 Audit Report by publication on his website}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225\charrsid1774225 
{\*\bkmkend _Hlk117762244}.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1774225 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6376728 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14618452 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [69}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14618452 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14618452 In this case the question of malice arises in the context that the High Court has held that the statements contained in the Audit Report relating to the Petitioners were }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12540176 substantially}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14618452  true and the opinions expressed were fair }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12540176 comments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14618452 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12540176  In }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12540176\charrsid10564254 {\*\bkmkstart _Hlk117758647}Sutherland v Stopes}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12540176  {\*\bkmkend _Hlk117758647}(1925) AC 47, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13774326\charrsid13774326 Lord Shaw of 
Dunfermline}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13774326  observed at page 79 that \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13774326\charrsid13774326 there may be mistakes here and there in what has been said which would make no substantial difference to the quality of the alleged libel or in the justification pleaded for it
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13774326 \'94 and such mistakes may be disregarded.  His Lordship also }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213 went on to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13774326 deal with what we commonly call \'93half-truths\'94 when he observed that}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213 -
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13774326 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213 
\par }\pard \ltrpar\qj \li1267\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1267\itap0\pararsid6165117 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213  \'93}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213\charrsid6954213 In the second place, however, the allegation of fact }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213\charrsid14745974 must tell the whole story}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213\charrsid6954213 
. If, for instance, in the illustrati
on given, the facts as elicited show what my writing had not disclosed - namely, that the defendant had a saddle of his own lying in my harness room, and that he took by mistake mine away instead of his own and, still labouring under that mistake, sold it
 - then the jury would properly declare that the libel was not justified on the }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213\charrsid14745974 
double ground that there were facts completely explaining in a non-criminal sense anything that was done, and the jury would disaffirm the truth of the libel because, although meticulously true in fact, it was false in substance}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213\charrsid6954213 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14745974 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6954213\charrsid6954213  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14745974 (emphasis added)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13774326  
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13774326 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13774326 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [70}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14745974 ] }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14745974 What has }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12522299 taken place in this case is something in the lines}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10564254  explained by Lord}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10564254\charrsid10564254  Shaw of Dunfermline}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10564254  in }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10564254\charrsid10564254 Sutherland v Stopes}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904 which is suggestive of malice. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 What has taken in this case is the failure on the part of the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid15817530\charrsid8340058 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 
 Respondent to tell the whole story. The audit report alleged \'93tenders were not called for the restructure of the Rewa Co-operative Dairy Company Limited (RCDC)\'94 but the audit report did not state who failed to call for tenders \endash 
 whether RCDC or the government.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 
It also failed to assert that for the purpose of the relevant transaction, tender procedure ought to be followed and if so under the provisions of which legal enactment, financial instructions or regulation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2631531  this had to be done}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15681083 The Auditor General also failed to state in his report }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10306571 
whether the transaction in question has been properly authorised and the expenditure has been applied }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10300519 to the purpose of which it was authorised.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15817530 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [71}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 While th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 e above circumstances}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530  disclose a failure to tell the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 whole story}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 , from what subsequently happen in the lower courts, it is reasonable to suspect that the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid15817530\charrsid8340058 st }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530\charrsid15817530 
Respondent himself did not know or had not given his mind to what is the applicable law or subordinate legislation which required calling for tenders.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 
 This taken with the additional fact that the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid15817530\charrsid15817530 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530  Respondent sought to upload the Report on his website despite }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid15817530 
the Constitution and the Statutory Provisions empowered the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12338465\charrsid15817530 Audi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12338465 tor}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 General }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 only }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 to submit his audit report to Parliament}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 . 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15817530 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4146438 
\par }\pard \ltrpar\qj \fi-717\li717\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin717\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [72}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11564132 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11564132 It is also material to mention here that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11564132 i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132 n the High Court }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11564132\charrsid11564132 Director of Audit Finau Seru Nagera testified from the office of the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\super\insrsid11564132\charrsid11564132 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11564132\charrsid11564132  Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11564132 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132 n her testimony she referred to Financial Management Act 2004 and the Finance Instruction of 2005 and 2010 and also mention}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11564132 ed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132  the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132  (INTOSAI)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11564132\charrsid11564132  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132 uidelines and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11564132 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132 ood }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132 
ractices relating to SAAI independence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11564132\charrsid11564132  which was produced in evidence marked D4. Answering to a que
stion from court she agreed that INTOSAI is the acronym for the Intentional Organisation of Supreme Audit Institution. However, she did not produce other guidelines which dealt with}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802649 
 audit such as ISSAI 100 Principles relevant to Public Sector Auditing paragraph 51 of which provides as follows:
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12802649 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12802649 
\par }\pard \ltrpar\qj \fi-90\li1530\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1530\itap0\pararsid4205372 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649 \'93}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649\charrsid12802649 
Auditors should prepare a report based on the conclusions reached. The audit process involves preparing a report to communicate the results of the audit to stakeholders, others responsible for governance and the gen
eral public. The purpose is also to facilitate follow-up and corrective action. In some SAIs, such as courts of audit with jurisdictional authority, this may include issuing legally binding reports or judicial decisions. }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649 
\par }\pard \ltrpar\qj \li1350\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1350\itap0\pararsid6165117 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid4205372 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649\charrsid12802649 
Reports should be easy to underst
and, free from vagueness or ambiguity and complete. They should be objective and fair, only including information which is supported by sufficient and appropriate audit evidence and ensuring that findings are put into perspective and context}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649\charrsid12802649 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649 
\par }\pard \ltrpar\qj \li1350\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1350\itap0\pararsid6165117 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649 
\par }\pard \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid4205372 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649\charrsid12802649 The form an
d content of a report will depend on the nature of the audit, the intended users, the applicable standards and legal requirements. The SAI\rquote 
s mandate and other relevant laws or regulations may specify the layout or wording of reports, which can appear in short form or long form}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12802649 .\'94
 (emphasis added)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11564132 
\par }\pard \ltrpar\qj \fi-11\li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid6165117 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs40\insrsid12802649\charrsid6165117 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [73}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 ]  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 Furthermore }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 the audit report}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11606107  itself}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904  is also}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 suggestive of malice against the Petitioner}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14182578 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 . That}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530  is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904 because }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 if there had been}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 non-compliance of any legal procedure that should be followed in the}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 
process of supply of goods or services, the fact of non-compliance could be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 reported on without naming the party who is alleged to have benefited from}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 such non-compliance. However, the audit report in question not only names}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5724904\charrsid5724904 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5724904\charrsid5724904 nd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 Petitioners but also sets out certain }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530 matters }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904 which in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 High Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 
proceedings have turned out to be false. Prior to instituting action there was correspondence between Petitioners and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15817530  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5724904\charrsid16270774 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904  Respondent in regard to a request by the Petitioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12210409 s}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904  for an apology and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10227576  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 compensation which should have resolve}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4591971 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904  the matter. However, the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5724904\charrsid8340058 st}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10227576  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 Respondent after seeking legal advice had not }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4591971 acceded}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904  to such a resolution}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10227576  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5724904\charrsid5724904 of the dispute.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12540176 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid15817530 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310\charrsid5724904 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [74}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid89799 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310\charrsid14892310 
I am therefore satisfied that on the available material}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310  there is abundant evidence of malice and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310\charrsid14892310 the Court of Appeal has erred with respect to Ground (1)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310 (}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid995008 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310 ) in failing to find }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310\charrsid14892310 that malice on the part of the Auditor General was established by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310 
 the evidence.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310\charrsid14892310  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15737903 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12992880 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424\charrsid14568239 Ground (2)
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424\charrsid13267424 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [75}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424 Ground (2) urged by the Petitioners is that the }{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424\charrsid13267424 
Court of Appeal erred in holding that the issue about the Government not being bound by tender process because it is not a budget sector agency was being raised for the first time in the Court of Appeal when 
it had already been raised in the High Court as well and overlooked by the Learned High Court Judge}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424 .}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14892310 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14568239 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [76}{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424 ]\tab }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318 
From the judgment of the High Court, it could be seen that there were several issues raised in the High Court that would be relevant to the question as to whether the Government, not being a budget sector agency}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid995008 ,}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318  was bound by the tender process, such as }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid995008 issue 2.2}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318\charrsid2563318 
 Was the First Defendant under a duty to present his Audited Reports, including the 2010 Audit Report}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318 ,}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318\charrsid2563318  to Parliament and once tabled in Parliament, did they become available to the general public?}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 And}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318  issue 2.3 whether the }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318\charrsid2563318 statements }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318 were }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318\charrsid2563318 published maliciously?}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2563318  It is also clear that the learned High Court Judge was conscious of this issue from the following passage in his judgment:}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid14568239 
\par }\pard \ltrpar\qj \fi-705\li1843\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1843\itap0\pararsid9508708 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960\charrsid14568239 \'93}{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9508708  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960\charrsid14568239 [26] }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9508708 \tab }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960\charrsid14568239 
The next issue to determine is as to whether a tender must be called for the procurement of goods, services or works valued at $30,001 and more. The Audit Report P13 has made reference to Section 11 of Finance Instructio
ns 2010. The fact that a tender must be called for the procurement of goods, services or works valued at $30,001.00 and more is based on the said Finance Instruction 2010}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960 \'94}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13267424 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7297960 {\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960 
\par }{\rtlch\fcs1 \ab\ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960\charrsid14568239 Conclusions
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3112821 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [77}{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960 ]\tab }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10490805 
Having considered the matters raised by way of appeal by the Petitioners}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6446730 , leave to appeal}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9508708  i}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6446730 s granted, and}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10490805  I hold that }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4138862 ground (1) and (2) }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid6446730 averred }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4138862 by the Petitioners have to be determined in their }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10835507 favour}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid4138862  for the foregoing reasons, }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3303901 and the Petitioners are entitled to}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10835507  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9634103 relief as p}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10838347 rayed}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9634103  for in pr}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13442568 ayer}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9634103  (}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7217607 4}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9634103 )}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11416620  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid10766766 to the effect that the }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11416620 1}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid11416620\charrsid11416620 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11416620  Defendant \endash  Respondent has defamed the Plaintiff \endash 
 Petitioners}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1121116 . The Plaintiff \endash  Petitioners are also entitle to an order}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16387346  in terms of prayer (5) of the statement of claim}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1121116  that the 1}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid1121116\charrsid1121116 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1121116  Defendant \endash 
 Respondent render a public apology to the Plaintiff \endash  Petitioners in the form to be suggested by the Solicitors for the Petitioners within 14 days of this judgment}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3112821 , }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12740386 the case to be remitted to the High Court for it to be called before the Maste
r for fixing a date for a public apology. }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3112821 The relief as prayed for in prayer (6) for general and special damages is}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3293281  also}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3112821 
 granted, and for the purposes of assessment of damages this case is remitted to the High Court of Suva which will fix a date of hearing on damages after it is mention before the Master}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3293281  for fixing a date for hearing}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3112821 . 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs20\cf1\lang1033\langfe2057\langfenp2057\insrsid3112821\charrsid15874843 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14377834 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8535539 [78]\tab }{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11416620 T}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5771808 
he injunction prayed for by prayer (1), and the order for removal and or expunging prayed for by prayer (2) is refused because the 1}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5771808\charrsid3096846 
st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5771808  Defendant \endash 
 Respondent has already expunged the offending report from his website. The prayer for further injunction in terms of prayer (3) is refused in view of the Declaration prayed for by prayer (4).}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid7297960 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4138862 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16133143 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3112821 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11952772 [7}{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11416620 9}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid16133143 ]\tab }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5909635 By way of }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921817 c}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2895504 osts}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921817 , this C}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2185089 ourt is incline}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921817 d}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2185089  to grant {\*\bkmkstart _Hlk117766789}costs }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5909635 for}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921817  the proceedings of appeal in this Court in a sum of}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid2185089  $10,000.00 }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1393428 payable by the 1}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid1393428\charrsid1393428 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid1393428  Defendant \endash  Respondent }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid15949104 and further }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid13442568 cost of}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid9975513  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921817 appeal to the High Court in a sum of $5000.00}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3295774 , as such costs being }{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921817 payable }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8671662 to the Petitioners }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8921817 within }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid8671662 28 days from the date of this judgment. }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3112821 By way of costs, this Court is inclined to grant costs for the proceedings of appeal in this Court in a sum of $10,000.00 payable by the 1}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid3112821\charrsid1393428 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid3112821  Defendant \endash 
 Respondent and further cost of appeal to the High Court in a sum of $5000.00, as such costs being payable to the Petitioners within 28 days from the date of this judgment.  
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\insrsid13504104\charrsid14568239 
{\*\bkmkend _Hlk117766789}Jayawardena, J}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\insrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\insrsid12992880\charrsid14568239 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 [}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid8677054 80}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 ]}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid7147818 \tab I have read the draft judgment }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid10556136 of Marsoof, J }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid7147818 and I am in agreement with the findings and conclusions. }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid13504104 
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid6756065 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13637442\charrsid6756065 
\par }\pard \ltrpar\ql \fi-450\li540\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin540\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\i\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid13504104 
Orders of the Court:}{\rtlch\fcs1 \af39 \ltrch\fcs0 \i\cf1\insrsid13504104\charrsid13504104 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs18\ul\cf1\ulc1\insrsid13504104\charrsid12278902 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cf1\ulc1\insrsid8677054 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar\qj \fi-360\li450\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin450\itap0\pararsid13637442\contextualspace {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid8677054 Leave to appeal is granted.}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\ulc1\insrsid13504104\charrsid13637442 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cf1\ulc1\insrsid6446730\charrsid13637442 \hich\af0\dbch\af0\loch\f0 2.\tab}}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid6446730\charrsid13637442 
Declaration prayed for by prayer (4)}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid12278902  of the statement of claim filed in High Court Civil Action No. }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\insrsid12278902\charrsid13504104 HBC 337 of 2014}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid6446730\charrsid13637442  is gr}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid3748309\charrsid13637442 a}{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid5116364 nted to the effect that }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5116364 the 1}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5116364\charrsid11416620 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5116364  Defendant \endash  Respondent has defamed the Plaintiff \endash 
 Petitioners. }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid12278902   }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid6446730\charrsid5116364 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cf1\lang1033\langfe2057\langfenp2057\insrsid5116364 \hich\af0\dbch\af0\loch\f0 3.\tab}}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5116364 The 1}
{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\super\langfenp2057\insrsid5116364\charrsid5116364 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5116364  }{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11938807 Respondent do tender a public}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5116364  apology in terms to be approved by }{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11938807 the }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5116364 Solicitor for the Petitioners and Master of the High Court. }{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid11938807  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid5116364\charrsid5116364 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cf1\lang1033\langfe2057\langfenp2057\insrsid5116364 \hich\af0\dbch\af0\loch\f0 4.\tab}}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\lang1033\langfe2057\langfenp2057\insrsid5116364 
This matter be referred to Master of the High Court for assessment of special and general damages. }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid5116364\charrsid13637442 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \cf1\ulc1\insrsid6446730\charrsid13637442 \hich\af0\dbch\af0\loch\f0 5.\tab}}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid6446730\charrsid13637442 
The Petitioners shall be entitled to costs for the proceedings of appeal in this Court in a sum of $10,000.00 and further cost of appeal to the High Court in a sum of $5000.00 payable }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\ulc1\insrsid9448602\charrsid13637442 by the 1}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\ulc1\insrsid9448602\charrsid13637442 st}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid9448602\charrsid13637442  }{
\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid9794739 Respondent}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid9448602\charrsid13637442  }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 
\f0\fs24\cf1\ulc1\insrsid6446730\charrsid13637442 to the Petitioners within 28 days from the date of this judgment.}{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid6446730 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12338465\contextualspace {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid12338465 
\par }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid1577986 
\par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403\contextualspace {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid5657529\charrsid13637442 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 Hon. Justice Kamal Kumar}{\rtlch\fcs1 \ab\af0\afs24 
\ltrch\fcs0 \f0\fs24\cf1\insrsid13504104\charrsid354087 
\par }\pard \ltrpar\qc \li0\ri-70\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-70\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid12338465 President of the Supreme Court}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid12338465 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid5657529\charrsid12338465 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13504104\charrsid354087 Hon. Mr. Justice Saleem Marsoof}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid354087 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104\charrsid12338465 Judge of the Supreme Court}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid2637403 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid2637403\charrsid354087 Hon. Mr. Justice }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2637403\charrsid354087 Priyantha Jayawardena}{\rtlch\fcs1 
\ab\af0\afs24 \ltrch\fcs0 \f0\fs24\cf1\insrsid2637403\charrsid354087 
\par }\pard \ltrpar\qc \li0\ri-70\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-70\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid2637403\charrsid12338465 Judge of the Supreme Court}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\insrsid2637403\charrsid12338465 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid2637403 
\par }\pard \ltrpar\ql \fi720\li3600\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin3600\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid12338465 
\par }\pard \ltrpar\ql \li2880\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2880\itap0\pararsid13504104 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid13504104 
\par }\pard \ltrpar\ql \li0\ri-70\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-70\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\f0\fs24\ul\cf1\ulc1\insrsid2637403 Solicitors:
\par 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403 R Patel Lawyers}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403\charrsid13711156  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403 
for the }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403\charrsid13711156 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\ulc1\insrsid2637403\charrsid13711156 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\f0\fs24\cf1\ulc1\insrsid2637403\charrsid13711156  and 2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\ulc1\insrsid2637403\charrsid13711156 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403\charrsid13711156 
 Petitioners}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403  
\par CROMPTONS Solicitors for the 1}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\ulc1\insrsid2637403\charrsid13711156 st}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403  Respondent
\par Attorney General\rquote s Office for the 2}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\super\ulc1\insrsid2637403\charrsid9180049 nd}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \f0\fs24\cf1\ulc1\insrsid2637403  Respondent}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid2637403\charrsid13711156 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2637403 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6951654\charrsid12338465 
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