N11495
PAPUA NEW GUINEA
[NATIONAL COURT OF JUSTICE]

WS NO. 713 OF 2019

BETWEEN:
CHRIS HESRON DOWOROP for himself and on behalf of 126 others of Urugen village of Karkar Island of Sumkar District of Madang Province whose names appears in Schedule A of this writ. 
Plaintiffs 

AND:
CONSTABLE KURIA YARTIE
First Defendant 

AND: 
DAVID MANNING AS ACTING POLICE COMMISSIONER
Second Defendant

AND:
THE INDEPENDENT STATE OF PAPUA NEW GUINEA
Third Defendant

MADANG: NAROKOBI J
9 JUNE, 23 SEPTEMBER 2025

HUMAN RIGHTS– Assessment of compensatory damages for breach of human rights under ss 57 and 58 of the Constitution, whether an award can be made for breach of ss 41, 53 and 59 of the Constitution.

HUMAN RIGHTS– Assessment of compensatory damages for breach of human rights under ss 57 and 58 of the Constitution, appropriate award of compensatory damages for breach of ss 36, 37 and 44 of the Constitution.

EXEMPLARY DAMAGES – Claims By and Against the State Act 1996 - Whether Plaintiffs entitled to exemplary damages

SPECIAL DAMAGES – Appropriate Award where claim is not corroborated.  

Facts
On or about 19 February 2019, the Defendants conducted an illegal raid on a village in Karkar Island, Sumkar District of Madang Province. The raid was unlawful and not justified, thereby breaching their human rights. They claim damages for negligence and compensatory damages for breach of human rights, such remedy being provided for in ss 57 and 58 of the Constitution. On 2 September 2020 default judgement was entered against the Defendants with damages to be assessed. The matter returns for assessment of damages for negligence and breach of ss 36, 37, 41, 44, 53 and 59 of the Constitution and a claim for exemplary damages and special damages for properties destroyed.

Held:

(1)	In Madang Timbers Ltd v Matthew (2025) SC2749 the Supreme Court held that violation of s 41 does not attract compensation under s 58 of the Constitution. Since compensation is only claimed under s 58, and not s 23(1)(b), “Sanctions,” of the Constitution no award is made under s 41 of the Constitution.

(2)	For breach of s 53 of the Constitution, the critical element for this right to be violated is that there must be compulsory acquisition of property by the State. This is not a case of acquisition of property by the State, but rather of destruction of property (SC Ref No 3 of 1989 Re Forestry (Private Dealings) Act [1990] PNGLR 222 and Donigi v Base Resources Ltd [1992] PNGLR 110 applied).

(3)	Section 59, “Principles of natural justice,” is not a right capable of enforcement under ss 57 and 58 of the Constitution. It comes under Division 4, “Principles of Natural Justice.” This provision does not fall under the rights and freedoms in Division 3, “Basic Rights,” of the Constitution.

(4)	As to breach of ss 36, 37, and 44 of the Constitution, liability as established in the default judgment is confirmed and an award for damages is made. Following recent National Court decisions such as Yalbees v Amaiu (2023) N10481, a sum of K5,000.00 for each of the three breaches of the Plaintiffs human rights guaranteed by the Constitution is awarded. A sum of K15,000.00 for each of the Plaintiff is ordered.

(5)	Exemplary damages for purposes of s 12 of the Claims By and Against the State Act 1996, is made out as the violation of human rights were serious and continuous. Houses were destroyed and most of the Plaintiffs’ properties were lost through arson. Following comparative cases an award of K10,000.00 for each Plaintiff is awarded.

(6)	The claim for destruction of property is discounted by 90% as the evidence is not corroborated.

Cases cited
Donigi v Base Resources Ltd [1992] PNGLR 110
Madang Timbers Ltd v Matthew (2025) SC2749
Maku v Maliwolo (2012) SC1171
SC Ref No 3 of 1989 Re Forestry (Private Dealings) Act [1990] PNGLR 222
Yalbees v Amaiu (2023) N10481

Counsel
Mr B Wak for the plaintiffs
Mr E Manihambu for the defendants

DECISION

1.	NAROKOBI J: The Plaintiffs filed proceedings against the Defendants for negligence and breach of human rights.

2.	The first issue to determine is the Plaintiffs entitled to be awarded damages. This issue arose because persons who filed affidavits claiming damages were not listed as Plaintiffs in the consent of authority to act, secondly of those who were named as Plaintiffs, some did not file affidavits detailing their loss, and thirdly were not identified in an identification parade conducted on Karkar Island. Those that have signed the authority, have filed affidavits and were identified will be entitled to damages, interests and costs. These Plaintiffs which I have determined to be eligible are listed hereunder in this table. I have also set out the amount each one of them claimed for loss of properties.

No	Plaintiff’s Name	Amount Claimed 	
			
1	Agi Malvis	K23,000.00	
2	Agi Peter	K20,000.00	
3	Angela Francis	K20,000.00	
4	Angela Palel	K3,400.00	
5	Angra Peter	K5,400.00	
6	Ann Francis	K22,000.00	
7	Anna Rex	K22,000.00	
8	Arey Silun	K13,000.00	
9	Awek Urim	K77,890.00	
10	Balagen Arey	K15,000.00	
11	Baup Maren	K20,300.00	
12	Bedang Kaliman	K7,890.00	
13	Belinda Luther	K10,000.00	
14	Benny Mote	K21,400.00	
15	Baligam Lithner	K6,800.00	
16	Chris Hesron Doworop	K12,400.00	
17	Dado Nagur	K20,000.00	
18	Dagic Mote	K23,000.00	
19	Dail Nugur	K13,000.00	
20	Daison Dagie	K20,000.00	
21	David Dagie	K8,000.00	
22	David Rex	K35,000.00	
23	Deca Francis	K29,000.00	
24	Doliglas Bangsik	K33,000.00	
25	Dom Kakang	K12,000.00	
26	Drus Bangsik	K20,000.00	
27	Emma Nugur	K20,000.00	
28	Eslin Yaraman	K26,700.00	
29	Ezera Arey	K3,000.00	
30	Felix Peter	K17,000.00	
31	Francis Derrick	K5,000.00	
32	Francis Gay	K6,100.00	
33	Francisca Derrick	K9,000.00	
34	Frank Kager	K6,900.00	
35	Gabriel Malvis	K11,000.00	
36	Gamas Peter	K69,750.00	
37	Gay Nugur	K4,300.00	
38	Grace Urim	K20,000.00	
39	Graclin Derrick	K20,000.00	
40	Grepa Kakang	K12,900.00	
41	Helton Arey	K6,300.00	
42	Honsbew Arey	K5,230.00	
43	Jennifer Frank	K20,000.00	
44	Judith Masem	K20,000.00	
45	Jully Arey	K20,000.00	
46	Kaliman Jamo	K23,000.00	
47	Kanipira Murikiri	K5,400.00	
48	Kariara Malvis	K23,000.00	
49	Kun Rex	K7,000.00	
50	Lisa Daison	K31,000.00	
51	Lisa Guy	K4,000.00	
52	Lithner Nugur	K25,000.00	
53	Luther Kaliman	K12,000.00	
54	Madar Baup	K14,000.00	
55	Magulet Kaliman	K49,000.00	
56	Malon Lithner	K11,290.00	
57	Malvis Masem	K36,000.00	
58	Mandef Pulor	K2,700.00	
59	Manu Lithner	K29,000.00	
60	Margaret Masem	K1,900.00	
61	Margaret Nugur	K5,600.00	
62	Magaret Masem	K20,000.00	
63	Mary Urim	K20,000.00	
64	Masem Silun	K41,000.00	
65	Mauswara Palel	K12,450.00	
66	Maxley Mote	K6,040.00	
67	Mekenzi Urim	K22,000.00	
68	Mero David	K30,000.00	
69	Milako Yaraman	K2,500.00	
70	Momis Peter	K5,320.00	
71	Mukiring Urim	K22,000.00	
72	Muls Rex	K19,000.00	
73	Nambot Nugur	K23,000.00	
74	Naning Gay	K8,300.00	
75	Naning Lithner	K21,400.00	
76	Naning Pulor	K7,000.00	
77	Painen Frank	K27,000.00	
78	Palel Kaimkari	K45,000.00	
79	Palsi Kakang	K4,000.00	
80	Pangru Francis	K21,000.00	
81	Paras Frank	K20,000.00	
82	Patrick Rex	K26,000.00	
83	Peter Urim	K23,600.00	
84	Patrick Kaliman	K24,100.00	
85	Pulor Nugur	K6,000.00	
86	Purex Rex	K3,900.00	
87	Rabbig Masem	K5,200.00	
88	Rabick Masem	K5,000.00	
89	Rex Kager	K23,300.00	
90	Robert Wapas	K35,000.00	
91	Rose Masem	K14,500.00	
92	Rose Urim	K10,500.00	
93	Sagam Lithner	K23,000.00	
94	Saung Nugur	K20,000.00	
95	Scholar Francis	K30,000.00	
96	Sekpain Pulor	K14,000.00	
97	Sen Lithner	K23,000.00	
98	Senetha Ezera	K20,000.00	
99	Sheezy Urim	K4,000.00	
100	Silum Masem	K9,000.00	
101	Thomson Lithner	K34,000.00	
102	Timothy Kaliman	K20,000.00	
103	Tun Malvis	K20,000.00	
104	Tussey Daison	K20,000.00	
105	Vedo Peter	K20,000.00	
106	Wapas Palel	K27,000.00	
107	Wek Urim	K31,200.00	
108	Yanci Palsi	K11,200.00	
109	Yaraman Baup	K23,000.00	
110	Yoks Peter	K50,000.00	
111	Vicky Taks	K20,000.00	

3.	The statement of claim alleged that on or around 19 February 2019, the Defendants conducted an illegal raid on a village in Karkar Island. The Plaintiffs say that the raid was unlawful and not justified, thereby breaching their human rights. They claim damages for negligence and compensation for breach of human rights, such remedy being provided for in ss 57 and 58 of the Constitution. On 2 September 2020 default judgement was entered against the Defendants with damages to be assessed.

4.	The nature of damages and compensation sought include loss of houses, properties in the houses such as personal belongings, food garden, livestock and disruption to the peace of their homes.

5.	In the statement of claim filed on 17 December 2019 several reliefs were sought against the Defendants:

•	General damages to be assessed.
•	Damages for breach of human rights to be assessed under Sections 57 and 58 of the Constitution.
•	Special damages in the sum of K2,459,460.00.
•	General damages for pain and suffering to be assessed.
•	Punitive damages to be assessed under s 23 of the Constitution.
•	Costs of the action.
•	Any other orders that the court deems fit and proper.

6.	Subject to a preliminary issue raised by the State, the main issue is whether the Plaintiffs are entitled to the damages they seek in the statement of claim, as they have obtained default judgment in their favour. No affidavit has been filed by the State to dispute the facts alleged by the Plaintiffs.

7.	The State submits that I should revisit liability on the aspect of negligence, because the default judgment obtained on 2 September 2020 was in general terms and was not specific on what causes of action the Plaintiff had established. The State relied on the case of Maku v Maliwolo (2012) SC1171 to submit that there is an exception to the general rule that the court should not revisit liability if the pleadings do not disclose a reasonable cause of action. The State took the approach that each cause of action pleaded should be examined to see if it is made out. I bear this in mind when I am determining damages attached to each cause of action pleaded.

8.	The Plaintiffs filed 128 affidavits to support their claim. Of these affidavits, 127 come from the Plaintiffs. The last affidavit contains photographs of each of the Plaintiff. On the other hand, the State did not file any responding affidavits and chose to address the court on points of law.

9.	Several rights found in the Constitution, are alleged to have been violated by the Defendants. They are pleaded in the statement of claim. These rights are: s 36, “Freedom from inhuman treatment”; s 37(1), “Protection of the law,”; s 41, “Proscribed acts,”; s 44, “Freedom from arbitrary search and entry,”; s 53, “Protection from unjust deprivation of property,” and s 59, “Principles of natural justice.” From the alleged violation of rights, the Plaintiffs have initiated this case under s 57, “Enforcement of guaranteed rights and freedoms,” claiming compensation under s 58, “Compensation.”

10.	I address the question of whether I should proceed with awarding damages for each claim, before I decide an appropriate amount. In Madang Timbers Ltd v Matthew (2025) SC2749 the Supreme Court held that violation of s 41 does not attract compensation under s 58 of the Constitution. Since compensation is only claimed under s 58, and not s 23(1)(b), “Sanctions,” of the Constitution I decline making any award under s 41 of the Constitution.

11.	The next provision worth a closer examination is s 53 of the Constitution. The critical element for this right to be violated is that there must be compulsory acquisition of property. This is not a case of the State taking property, but rather of destruction of property. In SC Ref No 3 of 1989 Re Forestry (Private Dealings) Act [1990] PNGLR 222 and Donigi v Base Resources Ltd [1992] PNGLR 110 the Supreme Court took the view that s 53 of the Constitution only applies if there is compulsory acquisition of property by the State, necessitating the payment of just compensation. This is not a case of the State acquiring property from the defendants, rather it is one of destruction of property. For this reason, I also decline to make an award for breach of s 53 of the Constitution.

12.	Section 59, “Principles of natural justice,” is not a right capable of enforcement under ss 57 and 58 of the Constitution. It comes under Division 4, “Principles of Natural Justice.” This provision does not fall under the rights and freedoms under Division 3, “Basic Rights,” of the Constitution. The claim under s 59 is refused, too.   

13.	As to breach of ss 36, 37, and 44, I find that liability as established in the default judgment is confirmed and an award for damages will be made. Following recent National Court decisions such as Yalbees v Amaiu (2023) N10481 I award a sum of K5,000.00 each for the three breaches of their human rights guaranteed by the Constitution. I award a sum of K15,000.00 for each of the Plaintiff.

14.	For exemplary damages, I find for purposes of s 12 of the Claims By and Against the State Act 1996, that the violation of human rights was serious and continuous. Houses were destroyed and most of their property was lost through arson. In Yalbees I awarded K5,000.00. In my view this case needs to be distinguished because ordinary innocent villagers were mercilessly attacked. I will award exemplary damages to the Plaintiffs, a sum of K10,000.00 each.

15.	For the property that was destroyed, the Plaintiffs claim a total of K2,459,460.00. Where the claim is not corroborated, the courts have heavily discounted the claim, in as much as 90%. In Yalbees I cited a number of authorities which took this approach which I followed. The Plaintiffs submit, I take a similar approach. I therefore award 10% of what each Plaintiff claims in their affidavits as special damages.

16.	The reliefs not considered are refused on the basis that this is a case largely premised on breach of human rights, and the claim for negligence is remedied by the award for loss of property. There is therefore no justification for an additional award for general damages.

17.	Each Plaintiff will therefore be entitled to the following damages:

•	Breach of human rights – K15,000.00.
•	Exemplary damages – K10,000.00
•	Special damages – Refer to schedule 1, annexed to the court order.

18.	I also award interest at 2% from the date of filing of the proceedings to the date of judgment, pursuant to s 4 of the Judicial Proceedings (Interest on Debts and Damages) Act 2015.

19.	Usually costs follow the event. I will order costs in favour of the Plaintiffs, to be taxed if not agreed.

20.	The State will be held responsible as the violation of human rights and destruction of property were done in the course of employment by the agents of the State.

21.	The final orders of the court are as follows:

1.	The State pays the Plaintiffs listed in Schedule 1 of the orders compensation for breach of human rights a sum of K15,000.00 each.
2.	The State pays the Plaintiffs listed in Schedule 1 of the orders exemplary damages of K10,000.00 each.
3.	The State pays each Plaintiff special damages in the amount set out in Schedule 1 of the Court Order, that is 10% of the amount claimed in their affidavits.
4.	The State pays the Plaintiffs interest on the total judgment sum of K2,983,768.00, inclusive of damages for breach of human rights, exemplary damages and special damages for loss of properties, at the rate of 2% from the time the proceedings were filed to the date of judgement.
5.	The State pays the Plaintiffs’ costs, to be taxed if not agreed.
6.	Matter is considered determined and the file is closed.
7.	Time is abridged.

22.	Judgment and orders accordingly.
________________________________________________________________ 
Lawyers for the plaintiffs: Bradley & Co Lawyers 
Lawyer for the defendants: Solicitor-General

Schedule 1 to the Orders

NO	Plaintiff’s Name	Amount Claimed 	Special Damages Awarded at 10% 	Total Awarded to Each Plaintiff Inclusive of Human Rights Compensatory Damages, Exemplary Damages and Special Damages.	
					
1	Agi Malvis	K23,000.00	K2,300.00	K27,300.00	
2	Agi Peter	K20,000.00	K2,000.00	K27,000.00	
3	Angela Francis	K20,000.00	K2,000.00	K27,000.00	
4	Angela Palel	K3,400.00	K340.00	K25,340.00	
5	Angra Peter	K5,400.00	K540.00	K25,540.00	
6	Ann Francis	K22,000.00	K2,200.00	K27,200.00	
7	Anna Rex	K22,000.00	K2,200.00	K27,000.00	
8	Arey Silun	K13,000.00	K1,300.00	K26,300.00	
9	Awek Urim	K77,890.00	K7,789.00	K32,789.00	
10	Balagen Arey	K15,000.00	K1,500.00	K26,500.00	
11	Baup Maren	K20,300.00	K2,030.00	K27,030.00	
12	Bedang Kaliman	K7,890.00	K789.00	K25,789.00	
13	Belinda Luther	K10,000.00	K1,000.00	K26,000.00	
14	Benny Mote	K21,400.00	K2,140.00	K27,140.00	
15	Baligam Lithner	K6,800.00	K680.00	K25,680.00	
16	Chris Hesron Doworop	K12,400.00	K1,240.00	K26,240.00	
17	Dado Nagur	K20,000.00	K2,000.00	K27,000.00	
18	Dagic Mote	K23,000.00	K2,300.00	K27,300.00	
19	Dail Nugur	K13,000.00	K1,300.00	K26,300.00	
20	Daison Dagie	K20,000.00	K2,000.00	K27,000.00	
21	David Dagie	K8,000.00	K800.00	K25,800.00	
22	David Rex	K35,000.00	K3,500.00	K28,500.00	
23	Deca Francis	K29,000.00	K2,900.00	K27,900.00	
24	Doliglas Bangsik	K33,000.00	K3,300.00	K28,300.00	
25	Dom Kakang	K12,000.00	K1,200.00	K26,200.00	
26	Drus Bangsik	K20,000.00	K2,000.00	K27,000.00	
27	Emma Nugur	K20,000.00	K2,000.00	K27,000.00	
28	Eslin Yaraman	K26,700.00	K2,670.00	K27,670.00	
29	Ezera Arey	K3,000.00	K300.00	K25,300.00	
30	Felix Peter	K17,000.00	K1,700.00	K26,700.00	
31	Francis Derrick	K5,000.00	K500.00	K25,500.00	
32	Francis Gay	K6,100.00	K610.00	K25,610.00	
33	Francisca Derrick	K9,000.00	K900.00	K25,900.00	
34	Frank Kager	K6,900.00	K690.00	K25,690.00	
35	Gabriel Malvis	K11,000.00	K1,100.00	K26,100.00	
36	Gamas Peter	K69,750.00	K6,975.00	K31,957.00	
37	Gay Nugur	K4,300.00	K430.00	K25,430.00	
38	Grace Urim	K20,000.00	K2,000.00	K27,000.00	
39	Graclin Derrick	K20,000.00	K2,000.00	K27,000.00	
40	Grepa Kakang	K12,900.00	K1,290.00	K26,290.00	
41	Helton Arey	K6,300.00	K630.00	K25,630.00	
42	Honsbew Arey	K5,230.00	K523.00	K25,523.00	
43	Jennifer Frank	K20,000.00	K2,000.00	K27,000.00	
44	Judith Masem	K20,000.00	K2,000.00	K27,000.00	
45	Jully Arey	K20,000.00	K2,000.00	K27,000.00	
46	Kaliman Jamo	K23,000.00	K2,300.00	K27,300.00	
47	Kanipira Murikiri	K5,400.00	K540.00	K27,540.00	
48	Kariara Malvis	K23,000.00	K2,300.00	K27,300.00	
49	Kun Rex	K7,000.00	K700.00	K25,700.00	
50	Lisa Daison	K31,000.00	K3,100.00	K28,100.00	
51	Lisa Guy	K4,000.00	K400.00	K25,400.00	
52	Lithner Nugur	K25,000.00	K2,500.00	K27,500.00	
53	Luther Kaliman	K12,000.00	K1,200.00	K26,200.00	
54	Madar Baup	K14,000.00	K1,400.00	K26,400.00	
55	Magulet Kaliman	K49,000.00	K4,900.00	K29,900.00	
56	Malon Lithner	K11,290.00	K1,129.00	K26,129.00	
57	Malvis Masem	K36,000.00	K3,600.00	K28,600.00	
58	Mandef Pulor	K2,700.00	K270.00	K25,270.00	
59	Manu Lithner	K29,000.00	K2,900.00	K27,900.00	
60	Margaret Masem	K1,900.00	K190.00	K25,190.00	
61	Margaret Nugur	K5,600.00	K560.00	K25,560.00	
62	Magaret Masem	K20,000.00	K2,000.00	K27,000.00	
63	Mary Urim	K20,000.00	K2,000.00	K27,000.00	
64	Masem Silun	K41,000.00	K4,100.00	K29,100.00	
65	Mauswara Palel	K12,450.00	K1,245.00	K26,145.00	
66	Maxley Mote	K6,040.00	K604.00	K25,604.00	
67	Mekenzi Urim	K22,000.00	K2,200.00	K27,200.00	
68	Mero David	K30,000.00	K3,000.00	K28,000.00	
69	Milako Yaraman	K2,500.00	K250.00	K25,250.00	
70	Momis Peter	K5,320.00	K532.00	K25,532.00	
71	Mukiring Urim	K22,000.00	K2,200.00	K27,200.00	
72	Muls Rex	K19,000.00	K1,900.00	K26,900.00	
73	Nambot Nugur	K23,000.00	K2,300.00	K27,300.00	
74	Naning Gay	K8,300.00	K830.00	K25,830.00	
75	Naning Lithner	K21,400.00	K2,140.00	K27,140.00	
76	Naning Pulor	K7,000.00	K700.00	K25,700.00	
77	Painen Frank	K27,000.00	K2,700.00	K27,700.00	
78	Palel Kaimkari	K45,000.00	K4,500.00	K29,500.00	
79	Palsi Kakang	K4,000.00	K400.00	K25,400.00	
80	Pangru Francis	K21,000.00	K2,100.00	K27,100.00	
81	Paras Frank	K20,000.00	K2,000.00	K27,000.00	
82	Patrick Rex	K26,000.00	K2,600.00	K27,600.00	
83	Peter Urim	K23,600.00	K2,360.00	K27,360.00	
84	Patrick Kaliman	K24,100.00	K2,410.00	K27,410.00	
85	Pulor Nugur	K6,000.00	K600.00	K25,600.00	
86	Purex Rex	K3,900.00	K390.00	K25,390.00	
87	Rabbig Masem	K5,200.00	K520.00	K25,520.00	
88	Rabick Masem	K5,000.00	K500.00	K25,500.00	
89	Rex Kager	K23,300.00	K2,330.00	K27,330.00	
90	Robert Wapas	K35,000.00	K3,500.00	K28,500.00	
91	Rose Masem	K14,500.00	K1,450.00	K26,450.00	
92	Rose Urim	K10,500.00	K1,050.00	K26,050.00	
93	Sagam Lithner	K23,000.00	K2,300.00	K27,300.00	
94	Saung Nugur	K20,000.00	K2,000.00	K27,000.00	
95	Scholar Francis	K30,000.00	K3,000.00	K28,000.00	
96	Sekpain Pulor	K14,000.00	K1,400.00	K26,400.00	
97	Sen Lithner	K23,000.00	K2,300.00	K27,300.00	
98	Senetha Ezera	K20,000.00	K2,000.00	K27,000.00	
99	Sheezy Urim	K4,000.00	K400.00	K25,400.00	
100	Silum Masem	K9,000.00	K900.00	K25,900.00	
101	Thomson Lithner	K34,000.00	K3,400.00	K28,400.00	
102	Timothy Kaliman	K20,000.00	K2,000.00	K27,000.00	
103	Tun Malvis	K20,000.00	K2,000.00	K27,000.00	
104	Tussey Daison	K20,000.00	K2,000.00	K27,000.00	
105	Vedo Peter	K20,000.00	K2,000.00	K27,000.00	
106	Wapas Palel	K27,000.00	K2,700.00	K27,700.00	
107	Wek Urim	K31,200.00	K3,120.00	K28,120.00	
108	Yanci Palsi	K11,200.00	K1,200.00	K26,200.00	
109	Yaraman Baup	K23,000.00	K2,300.00	K27,300.00	
110	Yoks Peter	K50,000.00	K5,000.00	K30,000.00	
111	Vicky Taks	K20,000.00	K2,000.00	K27,000.00	
			
TOTAL	K2,983,768.00