CRIMINAL APPEAL NO. 41 OF 1997
BETWEEN: IVAMERE R. COLAIVALU
Appellant
AND:
COMMISSIONER OF INLAND REVENUE
Respondent
Appellant in person
Mr. J. Blakeley for Respondent
JUDGMENT
This is an appeal against severity of fines imposed on the appellant on her own plea on three counts of contravening the provisions
of the Income Tax Act Cap 201 by the Magistrate Moses Fernando Esquire.
The appellant was charged on Count 1 of failing to deliver returns of income for the year ended 31 December 1994 contrary to sections
50(1) and 96(1) of the Income Tax Act; Count 2 of failing to deliver detailed statement of all assets and liabilities and Count 3 of failing to deliver analysis of drawings
etc. She was fined $545.00 on each count at the rate of $5 for each day of default for 9 months making a total of $1675.
The appellant says that the fines are excessive for a person in her position. She is praying for reduction of the fines for the reasons
she has given in her grounds of appeal and written submission.
The learned counsel for the Respondent, in the light of the decided cases in the High Court (COMMISSIONER OF INLAND REVENUE and RANCHODBHAI D. PATEL Crim. App. 14/94, THE COMMISSIONER OF INLAND REVENUE and TULSI DASS Crim. App. 110/93L, COMMISSIONER OF INLAND REVENUE and SHAMSHAR ALI Crim. App. 64/93) conceded that the fines were excessive. He said that in 14/94 where there was a long period of delay going back
a few years the fine was reduced to $2.00 per day for 208 days of default; in 110/93L fine of $1.00 per day was imposed; and in 64/93
the fine was reduced to $1.50 per day for 331 days.
Mr. Blakeley agrees that whatever fine in Count 1 is imposed it should be higher than in Counts 2 and 3. He said that $5 per day is
the highest in the range of fines given by the Courts and going down to 10 cents per day. The fines in this case, namely total of
$1675 places them at the upper level of the range. The Magistrate did not have much information on the Appellant's ability to pay.
This is not a case where Government is losing out on large amount of revenue.
While conceding that the fines were too high he suggested a fine of $1.00 per day on Count 1 and 50c per day on Counts 2 and 3.
In view of the concessions made by Mr. Blakeley, with which I agree, I set aside the sentence of the total five of $1675 and substitute
it with a fine of $1.00 per day for 109 days on the first count and 50 cents per day for 109 days on the second and third Counts
respectively making a total sum of $218. The order for costs of $40.00 is not disturbed. The appellant is allowed two months' time
within which to pay the said sum and costs.
The appeal is allowed to the above extent.
D. Pathik
Judge
At Labasa
25 August 1997
Haa0041j.97b
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