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Supreme Court (Income Tax Appeals) Rules

FIJI ISLANDS

Cap.13 Ed. 1978
Subsidiary legislation

CHAPTER 13

SUPREME COURT

SECTION 25-SUPREME COURT (INCOME TAX APPEALS) RULES

Made by the Chief Justice

Rules 3rd July, 1947 [in force 11th July, 1947], 5th Nov., 1962.

Short title.

1. These Rules may be cited as the Supreme Court (Income Tax Appeals) Rules.

Construction

2. In construing these Rules the expressions herein contained shall have the same meaning as in the Income Tax Act and "Court" shall mean the Supreme Court.
(Cap. 201.)

Grounds of Commissioner's appeal to be lodged in Court and copy furnished to taxpayer

3. If the Commissioner is dissatisfied with the decision of the Court of Review and refers the matter to the Court for hearing and determination in accordance with the provisions of section 68 of the Income Tax Act, he shall at the time of making such reference lodge in the Court his reasons for dissatisfaction and he shall furnish a copy of such reasons to the taxpayer when he notifies him that such reference has been made.

(Cap. 201.)

Notice to Court of Review and transmission of record

4. Upon receipt by the Court of a reference from the Commissioner under the provisions of section 68 of the Income Tax Act, the Registrar shall give notice thereof to the Court of Review, and thereupon the record of the proceedings,
including all books and documents admitted as evidence or tendered as evidence and rejected, the notes of evidence and the decision of the Court of Review, shall forthwith be transmitted by the Court of Review to the Chief Registrar.

(Cap, 201.)

Copies of the record

5. The Chief Registrar shall cause a copy of the notes of evidence, and such other documents forming part of the record as he may deem necessary or expedient, to be made at the cost of the appellant for the use of the Court and shall,
on the application and at the cost of any party to the appeal, furnish such party with a like copy or any part thereof.

Notice of. Hearing

6. The Chief Registrar shall give fifteen clear days' notice in writing to the parties of the date fixed for the hearing of the appeal.

Right to begin

7.-(I) On the day fixed or on any other day to which the hearing may be adjourned, the appellant or his barrister and solicitor shall be heard in support of the appeal.
(2) The Court shall then, if it does not dismiss the appeal at once, hear the respondent or his barrister and solicitor and in such case the appellant shall be entitled to reply.
(3) If either party does not appear before the Court on the day fixed, the Court may proceed to hear the appeal ex parse.

Grounds of appeal

8. The appellant shall not, except by leave of the Court and upon such terms as the Court may determine, rely on any ground of appeal other than that stated in his reasons for dissatisfaction with the decision of the Court of Review.

Witness summons

9. At the request of either party to the appeal or by the direction of the Court itself, a summons may be issued requiring any person to attend for the purpose of giving evidence in connexion with the appeal, and such summons may require the person summoned to produce any book, document or other record which may be in his possession or under his control, and for such purpose and so far as the same is applicable the rules of court for the time being in force in civil matters in the Supreme Court shall apply.

Referee to examine accounts

10. In any appeal in which an examination of accounts is necessary the Court may refer the accounts to such person as it thinks fit, directing him to make such examination.

Court to give referee instructions

11.-(1) The Court shall furnish a referee appointed under rule 10 with such part of the proceedings and such instructions as appear necessary, and such instructions shall distinctly specify whether the referee is merely to transmit the proceedings which he may hold on the inquiry, or also to report his own opinion on the point referred for his examination.

(2) The proceedings and report (if any) of the referee shall be evidence in the appeal, but where the Court has reason to be dissatisfied with them it may direct such further inquiry as it shall think fit.

Hearing may be in chambers

12. The authority and jurisdiction of the Court under these Rules maybe exercised by the Court in chambers.

Fees

*13. The fees to be taken in the Supreme Court Registry in respect of acts, applications and proceedings in relation to any appeal under these Rules shall be those set out in Part 1 of Appendix 2 of the Supreme Court Rules:

Provided that no fees shall be payable by the Commissioner in relation to any act, application or proceedings by him.
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*Substituted by Rules 4th December 1968.

Costs

14. The costs of and incidental to an appeal shall be in the discretion of the Court and the Court shall have full power to determine to whom and to what extent the costs shall be paid.

JUDGES RULES

Notice 9th January, 1967

THESE Rules do not affect the principles-

(a) That citizens have a duty to help a police officer to discover and apprehend offenders;

(b) That police officers, otherwise than by arrest, cannot compel any person against his will to come to or remain in any police station;

(c) That every person at any stage of an investigation should be able to communicate and to consult privately with a solicitor. This is so even if he is in custody provided that in such a case no unreasonable delay or hindrance is caused to the processes of investigation or the administration of justice by his doing so;

(d) That when a police officer who is making inquiries of any person about an offence has enough evidence to prefer a charge against that person for the offence, he should without delay cause that person to be charged or informed that he may be prosecuted for the offence;

(e) That it is a fundamental condition of the admissibility in evidence against any person, equally of any oral answer given by that person to a question put by a police officer and of any statement made by that person, that it shall have been voluntary, in the sense that it has not been obtained from him by fear of prejudice or hope of advantage, exercised or held out by a person in authority, or by oppression.

The principle set out in paragraph (e) is overriding and applicable in all cases. Within that principle the following Rules are put forward as a guide to police officers conducting investigations. Non-conformity with these Rules may render answers and statements liable to be excluded from evidence in subsequent criminal proceedings.

RULES

I. When a police officer is trying to discover whether or by whom, an offence has been committed he is entitled to question any person, whether suspected or not, from whom he thinks that useful information may be obtained. This is so whether or not the person in question has been taken into custody so long as he has not been charged with the offence or informed that he may be prosecuted for it.

II. As soon as a police officer has evidence which would afford reasonable grounds for suspecting that a person has committed an offence, he shall caution that person or cause him to be cautioned before putting to him any questions, or further questions, relating to that offence.

The caution shall be in the following terms:-

"You are not obliged to say anything unless you wish to do so but what you say may be put into writing and given in evidence."

When after being cautioned a person is being questioned, or elects to make a statement, a record shall be kept of the time and place at which any such questioning or statement began and ended and of the persons present.

III.-(a) Where a person is charged with or informed that he may be prosecuted for an offence he shall be cautioned in the following terms:-

"Do you wish to say anything? You are not obliged to say anything unless you wish to do so but whatever you say will be taken down in writing and may be given in evidence."

(b) It is only in exceptional cases that questions relating to the offence should be put to the accused person after he has been charged or informed that he may be prosecuted. Such questions may be put where they are necessary for the purpose of preventing or minimizing harm or loss to some other person or to the public or for clearing up an ambiguity in a previous answer or statement.

Before any such questions are put the accused should be cautioned in these terms:-

"I wish to put some questions to you about the offence with which you have been charged (or about the offence for which you may be prosecuted). You are not obliged to answer any of these questions, but if you do the questions and answers will be taken down in writing and may be given in evidence."

Any questions put and answers given relating to the offence must be contemporaneously recorded in full and the record signed by that person or if he refuses by the interrogating officer.

(c) When such a person is being questioned, or elects to make a statement, a record shall be kept of the time and place at which any questioning or statement began and ended and of the persons present.

IV. All written statements made after caution shall be taken in the following manner:-

(a) If a person says that he wants to make a statement he shall be told that it is intended to make a written record of what he says. He shall always be asked whether he wishes to write down himself what he wants to say; if he says that he cannot write or that he would like someone to write it for him, a police officer may offer to write the statement for him. If he accepts the offer the police officer shall, before starting, ask the person making the statement to sign, or make his mark to, the following:-

"I.............................., wish to make a statement. I want someone to write down what I say. I have been told that I need not say anything unless I wish to do so and that whatever I say may be given in evidence."

(b) Any person writing his own statement shall be allowed to do so without any prompting as distinct from indicating to him what matters are material.

(c) The person making the statement, if he is going to write it himself, shall be asked to write out and sign before writing what he wants to say, the following:-

"I make this statement of my own free will. I have been told that I
84 Supreme Court Cap. 13 Ed. 1978 Subsidiary Legislation need not say anything unless I wish to do so and that whatever I say may be given in evidence."

(d) Whenever a police officer writes the statement, he shall take down the exact words spoken by the person making the statement, without putting any questions other than such as may be needed to make the statement coherent, intelligible and relevant to the material matters: he shall not prompt him.

(e) When the writing of a statement by a police officer is finished the person making it shall be asked to read it and to make any corrections, alterations or additions he wishes. When he has finished reading it he shall be asked to write and sign or make his mark on the following certificate at the end of the statement:-

"I have read the above statement and I have been told that I can correct, alter or add anything I wish. This statement is true. I have made it of my own free will."

(f) If the person who has made a statement refuses to read it or to write the above-mentioned certificate at the end of it or to sign it, the senior police officer present shall record on the statement itself and in the presence of the person making it, what has happened. If the person making the statement cannot read, or refuses to read it, the officer who has taken it down shall read it over to him and ask him whether he would like to correct, alter or add anything and to put his signature or make his mark at the end. The police officer shall then certify on the statement itself what he has done.

V. If at any time after a person has been charged with, or has been informed that he may be prosecuted for an offence a police officer wishes to bring to the notice of that person any written statement made by another person who in respect of the same offence has also been charged or informed that he may be prosecuted, he shall hand to that person a true copy of such written statement, but nothing shall be said or done to invite any reply or comment. If that person says that he would like to make a statement in reply, or starts to say something he shall at once be cautioned or further cautioned as prescribed by Rule III (a).

VI. Persons other than police officers charged with the duty of investigating offences or charging offenders shall, so far as may be practicable, comply with these Rules.

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