Jione v Fiji Revenue and Customs Authority [2013] FJTT 14; VAT Action 5.2010 (9 October 2013)

IN THE STATUTORY TRIBUNAL, FIJI ISLANDS
SITTING AS THE TAX TRIBUNAL

VAT Action No 05 of 2010

BETWEEN:

MARIE JIONE
Applicant

AND:

FIJI REVENUE & CUSTOMS AUTHORITY
Respondent

Counsel: Ms P Salele & Mr V Faktaufon
Ms T Rayawa, FRCA Legal Unit for the Respondent

Date of Hearing: Monday 09 September 2013
Date of Decision: Monday 09 September 2013

DECISION

This Tribunal expresses its concern in relation to the conduct of the Taxpayer in the prosecution of this matter.

As the parties have heard, the chronology of events relating to this application show a pattern of conduct that has no regard to the limited resources of the Tribunal and the more important principle of ensuring that the delivery of justice, comes about efficiently and economically.

On occasions she has simply not attended, on others sought to vacate hearing dates and now makes an application to abandon a hearing date that was set down some 3 months ago. This is the second such occasion.

Only out of respect to the Counsel who have appeared today and for no other reason, I will give them (Counsel) one last opportunity to present the matter on behalf of the Taxpayer.

For new lawyers in the matter, this is clearly a case that requires a further analysis of the issues that may include the possibility of reviewing the prospects of success.

The matter is listed for trial on 6 November 2013. Counsel is given leave to file and/or amend its pleadings.

The Respondent too will be given the opportunity to make further submissions in reply.

It is noted the Counsel for the Applicant seeks additional documentation and has flagged that his may need to be produced by way of Court Order.

I would ask that both Counsel (Applicant & Respondent) consider the necessity of doing such, if it is the case that there is still agreement in relation to what may or may not have been contended in those earlier Agreements.

I will hear this matter at 9.00am 6 November 2013.

Having heard Ms. Rayawa in relation to costs, I further order that the Applicant pay to the Respondent $1200 for costs again, wasted in the abandonment of this matter.

This costs to be paid within 14 days.

Mr Andrew J See
Resident Magistrate
9/9/2013