Commissioner of Inland Revenue v Hakik [2014] FJHC 779; HBC74.2013 (27 October 2014)

IN THE HIGH COURT OF FIJI
AT SUVA
CIVIL JURISDICTION
Civil Action No. HBC 74 of 2013

BETWEEN:

COMMISSIONER OF INLAND REVENUE
corporate body having its registered office at the FIRCA Building, Queen Elizabeth Drive, Nasese, Suva.
Plaintiff/Petitioner

AND:

ABDUL HAKIK of Laucala Beach Estate, Suva
Defendant/Respondent

Appearance : Ravono S, Legal Officer of Fiji Islands Revenue & Customs Authority for the Petitioner

Tuifagalele N of Tuifagalele Law for the Respondent

Date of Judgment: 27 October 2014

JUDGMENT

1. This court made an Order on 12 February 2014 in favour of the Petitioner; to recover the Tax Debt:

(a) That the sale of the property in any manner to be determined by the Petitioner;

(b) For the Appointment of a Receiver of the rents, profits or income thereof;

(c) For the payment of the amount of the charge and the cost of the Petitioner out of the proceeds of the sale or out of the rents, profits or income;

(d) That the transfer of the title documents be signed by the Chief Registrar of the High Court, Suva;

(e) The above orders to be stayed for 3 months if the Respondent settles the sum of $550, 244.04 in the following manner:

(i) The Respondent to pay $5,000.00 before 12 March 2014;

(ii) The balance of the Tax Liability of $55,242.04 to be paid before 12 May 2014;

(iii) The Petitioner is entitled to execute the Orders as per petition if the Respondent defaults the said payments.

2. On 26 August 2014, Ex-parte Notice of Motion was filed by the Respondent and sought Orders to restrain the sale of the property in Certificate of Title No. 15235 being Lot 37 on DP 3890 at Sikeci Place, Laucala Beach Estate, Nasinu.

3. The said Ex-parte Notice of Motion was supported by the counsel for the Respondent on 29 August 2014 and the Interim Order was granted restraining the Petitioner from proceeding with sale of the subject property on the basis that the Judgment of the Respondent's appeal to the High Court Case No. 11 of 2013 was pending. On 1 October 2014, the Judgment in the said case was delivered affirming the Tax Tribunal's decision dated 5/11/2013. As such the Respondent's application cannot be proceeded.

4. Accordingly, this court is functus officio to continue with this case and make the following Orders:

(a) The Ex-parte Notice of Motion filed on 26 August 2014 dismissed and Interim Restraining Order dated 29 August 2014 dissolved;

(b) No Order as to Costs.

Delivered at Suva this 27th Day of October 2014

C. Kotigalage
JUDGE