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Cabenatabua v Commissioner of Inland Revenue [1994] FijiLawRp 25; [1994] 40 FLR 299 (9 December 1994)

[1994] 40 FLR 299


HIGH COURT OF FIJI


Appellate Jurisdiction


ORISI CABENATABUA


v


THE COMMISSIONER OF INLAND REVENUE


Tuivaga J


9 December 1994


Crime - procedure - need for adequate particulars of the prosecution case to ensure a fair trial.


On appeal against conviction entered and sentence imposed in the Magistrates' Court the High Court HELD: the relevant facts and matters pertaining to the offences charged were so insufficiently and inadequately placed before the Magistrate that the appellant did not have a fair trial. Accordingly the conviction and sentence were set aside (in the revisional jurisdiction of the Court).


No cases were cited.


Appeal against conviction and sentence from the Magistrates' Court.


A. Ram for the Appellant
I. Blakeley for the Respondent


Tuivaga CJ:


On 4 July, 1994 appellant was on his own plea convicted before the Labasa Magistrate's Court of the following offences:


"FIRST COUNT
STATEMENT OF OFFENCE


FAILING TO FURNISH A TAX RETURN AS REQUIRED BY SECTION 33 OF THE VALUE ADDED TAX DECREE 1991: Contrary to Section 71(c) of the Value Added Tax Decree 1991.


PARTICULARS OF OFFENCE


ORISI CABENATABUA on the 1st day of July 1993 and thereafter at Labasa in the Northern Division, failed to furnish a Value Added Tax Return to the Commissioner of Inland Revenue for the taxable period 1st March 1993 to 31st May 1993 as required by Section 33 of the Value Added Tax Decree 1991.


SECOND COUNT
STATEMENT OF OFFENCE


FAILING TO FURNISH A TAX RETURN AS REQUIRED BY SECTION 33 OF THE VALUE ADDED TAX DECREE 1991: Contrary to Section 71(c) of the Value Added Tax Decree 1991.


PARTICULARS OF OFFENCE


ORISI CABENATABUA on the 1st day of October 1993 and thereafter at Labasa in the Northern Division, failed to furnish a Value Added Tax Return to the Commissioner of Inland Revenue for the taxable period 1st June 1993 to 31st August 1993 as required by Section 33 of the Value Added Tax Decree 1991.


THIRD COUNT
STATEMENT OF OFFENCE


FAILING TO FURNISH A TAX RETURN AS REQUIRED BY SECTION 33 OF THE VALUE ADDED TAX DECREE 1991: Contrary to Section 71(c) of the Value Added Tax Decree 1991.


PARTICULARS OF OFFENCE



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