flawed tax arguments to avoid, form #08.004

8/20/2019 Flawed Tax Arguments to Avoid, Form #08.004

1/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9 fj


2/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ; fj


3/453



4/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? < fj


5/453



6/453


7/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ? fj


8/453



9/453



10/453



11/453



12/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9; fj


13/453



14/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9< fj


15/453


16/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9: fj


17/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9? fj


18/453



19/453



20/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;3 fj


21/453


22/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;; fj


23/453



24/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;< fj


25/453



26/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;: fj


27/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;? fj


28/453



29/453



30/453



31/453



32/453



33/453



34/453



35/453



36/453



37/453



38/453



39/453



40/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;?


41/453



42/453



43/453



44/453



45/453



46/453



47/453



48/453



49/453



50/453



51/453



52/453



53/453



54/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 4< fj iml:(K) ;7 T.Q.A. §§?4


55/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 44 fj 99

jfr eittdrs fj prfadlurd i jdldri` afurt, sbttbmo bm i lbvdrsbty fr imy ftgdr nbml fj aisd, ipp`bds bts fwm ru`ds.9;\gbs gis kddm sf sbmad 9217, wgdm , afbmabldmti``y (Drbd wis i`sf ldabldl bm 9217), tgd Jdldri` [u`ds fj Abvb`91Srfadlurd irrbvdl fm tgd sadmd.― 9<^Afmj`bats bm i Mutsgd``, Livbl L. Qdbod`, _dst Suk`bsgbmo, 922 BQKM 3-19


56/453



57/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 4? fj iml wgitdvdr ru`ds iml rdouìtbfms rdspdatbmo tdrrbtfry1Afmordss eiy afmstbtutbfmi`̀ y eind ird suprded, iml ird mft ldpdmldmt fm tgd sbtus fj ‗tgd tdrrbtfry.‗― <^Lrdl Qaftt v. Qimljfrl, :3 T.Q. 121, 432-493 (974:)U4

Bt bs hurbslbatbfm eibm`y fvdr ofvdrmedmt/puk`ba jrimagbsds wgbag bs tgd frbobm fj mdir`y i`` abvb` hurbslbatbfm tgit jdldri` afurts:issdrt fvdr efst Iedrbaims. Jrimagbsds ird tgd eibm edtgfl ky wgbag yfur `doi` bldmtbty bs ‐nblmippdl― iml trimspfrtdl tf?i jfrdbom hurbslbatbfm.7

‐Jfr tgd uprbogt wb`` lwd`` bm tgd ̀ iml,2 Iml tgd kìed d̀ss wb`` rdeibm bm bt>93 Kut tgd wbandl t̂gfsd wgf i``fw tgdesd`vds tgrfuog tgdbr afvdtfusmdss tf kd dmtbadl ky i ofvdrmedmt krbkd99bm tgd jfre fj i jrimagbsdU wb`` kd aut fjj ^`doi``y nblmippdl pursuimt tf Jdldri` [u`d fj Abvb` Srfadlurd9;9?(k)U jrfe tgd dirtg îml trimspfrtdl tf i jfrdbom ìml tf sdrvd tyrimts `bnd tgd Bsrid`btds wdrd nblmippdl91

iml trimspfrtdl tf DoyptU, 9< Iml tgd umjibtgju` wb`` kd uprfftdl jrfe bt.― 94^Srfv. ;8;9-;;, Kbk`d, MNHZU9:

Jfr im dxiep`d fj gfw tgbs `doi` nblmippbmo fr ‐bldmtbty tgdjt― fpdritds, sdd ;: T.Q.A. §??39(i)(12) iml ;: T.Q.A. §?


58/453



59/453



60/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? :3 fj i`sf tgd afepfsbtd stitd sf jfredl.?

Bm strbat usiod, tgdrd bs i lbstbmatbfm kdtwddm i afmjdldritbfm iml i jdldri` ofvdrmedmt. \gd jfredr tdre ldmftds7 i `dioud fr pdreimdmt i``bimad kdtwddm sdvdri` stitds, diag fj wgbag bs ju``y sfvdrdbom iml bmldpdmldmt, iml2diag fj wgbag rdtibms bts ju`` lbombty, froimbzitbfm, iml sfvdrdbomty, tgfuog ybd`lbmo tf tgd admtri` iutgfrbty i93

afmtrf``bmo pfwdr jfr i jdw `bebtdl purpfsds, suag is dxtdrmi` iml lbp`feitba rdìtbfms. Bm tgbs aisd, tgd99 afepfmdmt stitds ird tgd umbts, wbtg rdspdat tf tgd afmjdldritbfm, iml tgd admtri` ofvdrmedmt iats upfm tgde,9; mft upfm tgd bmlbvblui` abtbzdms. Bm i jdldri` ofvdrmedmt, fm tgd ftgdr giml, tgd i``bdl stitds jfre i umbfm,-91 mft, bmlddl, tf suag im dxtdmt is tf ldstrfy tgdbr sdpiritd froimbzitbfm fr ldprbvd tgde fj quisb sfvdrdbomty9<wbtg rdspdat tf tgd ilebmbstritbfm fj tgdbr purd`y ̀ fai` afmadrms, kut sf tgit tgd admtri` pfwdr bs drdatdl bmtf i94

trud stitd fr mitbfm, pfssdssbmo sfvdrdbomty kftg dxtdrmi` iml bmtdrmi`,-wgb`d tgd ilebmbstritbfm fj mitbfmi`9: ijjibrs bs lbrdatdl, iml bts djjdats jd`t, mft ky tgd sdpiritd stitds ld`bkdritbmo is umbts, kut ky tgd pdfp`d fj i``.9?bm tgdbr af``datbvd aipiabty, is abtbzdms fj tgd mitbfm. \gd lbstbmatbfm bs dxprdssdl, ky tgd Odreim wrbtdrs, ky tgd97usd fj tgd twf wfrls "Qtiitdmkuml" iml "Kumldsstiut>" tgd jfredr ldmftbmo i ̀ dioud fr afmjdldritbfm fj stitds,92iml tgd ìttdr i jdldri` ofvdrmedmt, fr stitd jfredl ky edims fj i `dioud fr afmjdldritbfm.― ;3^Kìan‒s @iw Lbatbfmiry, [dvbsdl Jfurtg Dlbtbfm, 92:7, p. ?


61/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? :9 fj


62/453


63/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? :1 fj kdaiusd ipprdgdmsbfms eiy irbsd, `dst tgd sied efmirag fr sdmitd sgfu`l dmiat9? tyrimmbai` ìws, tf dxdautd tgde bm i tyrimmbai` eimmdr.97

Ioibm, tgdrd bs mf `bkdrty, bj tgd hulbabiry pfwdr kd mft sdpiritdl jrfe tgd `dobsìtbvd iml dxdautbvd. _drd bt92 hfbmdl wbtg tgd `dobsìtbvd, tgd b̀jd iml `bkdrty fj tgd sukhdat wfu`l kd dxpfsdl tf irkbtriry afmtrf̀ > jfr tgd hulod;3wfu`l kd tgdm tgd `dobsìtfr. _drd bt hfbmdl tf tgd dxdautbvd pfwdr, tgd hulod ebogt kdgivd wbtg vbf`dmad iml;9

fpprdssbfm ^sfuml jieb`bir6U. ;;

\gdrd wfu`l kd im dml fj dvdrytgbmo, wdrd tgd sied eim fr tgd sied kfly, wgdtgdr fj tgd mfk`ds fr fj tgd;1 pdfp`d, tf dxdrabsd tgfsd tgrdd pfwdrs, tgit fj dmiatbmo ìws, tgit fj dxdautbmo tgd puk`ba rdsfùtbfms, iml fj;< trybmo tgd aiusds fj bmlbvblui`s.― ;4

^. . .U;:

Bm wgit i sbtuitbfm eust tgd pffr sukhdat kd bm tgfsd rdpuk`bas! \gd sied kfly fj eiobstritds ird pfssdssdl,;? is dxdautfrs fj tgd ìws, fj tgd wgf`d pfwdr tgdy givd obvdm tgdesd`vds bm qui`bty fj `dobsìtfrs. \gdy eiy;7 pùmldr tgd stitd ky tgdbr odmdri` ldtdrebmitbfms> iml is tgdy givd `bndwbsd tgd hulbabiry pfwdr bm tgdbr gimls,;2dvdry prbvitd abtbzdm eiy kd rubmdl ky tgdbr pirtbauìr ldabsbfms.― 13^\gd Qpbrbt fj @iws, Agir`ds ld Efmtdsqubdu , Kffn WB, Qdatbfm :, 9?47>19

QFT[AD8 gttp8//jieouirlbim.froPSuk`baitbfmsPQpbrbtFj@iwsPsf V̀99.gteU 1;

Jrimagbsd afurts suag is tgd T.Q. \ix Afurt wdrd bldmtbjbdl ky tgd T.Q. Quprded Afurt bm Jrdytio v. Afeebssbfmdr, 43911T.Q. 7:7 (9229) is dxdrabsbmo Dxdautbvd Krimag pfwdrs. Gdmad, suag jrimagbsd afurts ird tgd efst sbombjbaimt sfurad fj1<ldstruatbfm fj jrddlfe iml `bkdrty bm tgbs afumtry, iaafrlbmo tf Efmtdsqubdu. Ftgdr sbebìr afurts bmaùld jieb`y afurt iml14trijjba afurt it tgd stitd `dvd`. _d i`sf wbsg tf pfbmt fut tgit tgd djjdat gd arbtbabzds i`sf rdsu`ts wgdm81:

9. Imy sf-ai``dl ‐afurt― dmtdrtibms ‐pf`btbai ̀qudstbfms―. Afmstbtutbfmi` afurts ird mft pdrebttdl tf iat bm tgbs aipiabty1?iml tgdy adisd tf kd ‐afurts― bm i afmstbtutbfmi` sdmsd wgdm tgdy lf. \gd prdsdmt T.Q. \ix Afurt, jfr bmstimad, wis17 prdvbfus`y ai``dl tgd ‐Kfirl fj \ix Ippdi`s― sf tgit pdfp`d wfu`l mft afmjusd bt wbtg i [DI@ afurt. \gdy rdmiedl bt12tf dxpiml tgd J[ITL. Qdd8


64/453


65/453


66/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? :: fj


67/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? :? fj


68/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? :7 fj sdafml, tgit bj gd ldvftds bt tf i puk`ba usd, gd obvds2

tf tgd puk b̀a i rbogt tf afmtrf` tgit usd> iml tgbrl, tgit wgdmdvdr tgd puk`ba mddls rdqubrd, tgd puk`ba eiy tind93bt upfm piyedmt fj lud afepdmsitbfm.― 99^Kull v. Sdfp`d fj Qtitd fj Mdw Rfrn, 9 bmaipik`d fj kdbmo i`bdmdl, tgit bs, sf`l iml trimsjdrrdl.― ;; ̂K`ian‒s @iw Lbatbfmiry, Jfurtg Dlbtbfm, p. 9:21U;1

1. Dmsurbmo tgit tgd FM@R pdfp`d wgf aim lfmitd S[BZI\D prfpdrty tf tgd ofvdrmedmt iml tgdrdky I@BDMI\D i;<rbogt ird tgfsd lfebab`dl fm jdldri` tdrrbtfry mft prftdatdl ky tgd Afmstbtutbfm.;4

‐Bmlddl, tgd priatbai` bmtdrprdtitbfm put ky Afmordss upfm tgd Afmstbtutbfm gis kddm ̀ fmo afmtbmudl iml umbjfre;:tf tgd djjdat ^97; T.Q. ;


69/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? :2 fj


70/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ?3 fj


71/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ?9 fj ldjbmbtbfms1<

(l) \gd tdre ''Qtitd'' bmaùlds imy \drrbtfry fr pfssdssbfm fj tgd Tmbtdl Qtitds.14

Imytgbmo FT\QBLD fj tgd ODFO[ISGBAI@ ‐Tmbtdl Qtitds― is ldjbmdl ikfvd bs ‐jfrdbom―, kdyfml tgd hurbslbatbfm fj tgd1:

ofvdrmedmt, iml tgdrdjfrd sfvdrdbom. Bmaùldl wbtgbm tgit `dobsìtbvd`y ‐jfrdbom― iml ‐sfvdrdbom― irdi ird kftg tgd1?afmstbtutbfmi` stitds fj tgd Tmbfm IML jfrdbom afumtrbds. Imyfmd lfebab`dl bm i `dobsìtbvd`y ‐jfrdbom― fr ‐sfvdrdbom― 17 hurbslbatbfm, [DOI[L@DQQ FJ \GDB[ MI\BFMI@B\R, bs i ‐mfm-rdsbldmt mfm- pdrsfm― jfr tgd purpfsds fj bmafed12tixitbfm. Bj tgdy ird i`sf dmoiodl bm i puk`ba fjjbad, tgdy ird i ‐mfmrdsbldmt i`bdm―, ‐bmlbvblui`―, iml ‐tixpiydr―. \gbs bs


72/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ?; fj


73/453



74/453


75/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ?4 fj yfu sgi`` mft kfw lfwm fr sdrvd tgde. Jfr B, tgd @frl yfur Ofl, ie i92 hdi`fus Ofl, vbsbtbmo tgd bmbqubty fj tgd jitgdrs upfm tgd agb`lrdm tf tgd tgbrl iml jfurtg odmdritbfms fj tgfsd wgf;3gitd Ed, kut sgfwbmo edray tf tgfusimls, tf tgfsd wgf `fvd Ed iml nddp Ey afeeimledmts.;9

^Dxflus ;381-:, Kbk`d, MNZHU;;

99. Imy ittdept tf afepd` yfu tf faaupy fr iaadpt tgd fk`boitbfms fj i puk`ba fjjbad wbtgfut yfur afmsdmt rdprdsdmts;1sdvdri` arbeds, bmaùlbmo8;<99.9. \gdjt fj i`` tgd prfpdrty iml rbogts tf prfpdrty iaqubrdl ky issfabitbmo yfu wbtg tgd stitus fj ‐tixpiydr―. ;499.;. Bepdrsfmitbmo i puk`ba fjjbadr bm vbfìtbfm fj 97 T.Q.A. §29;.;:99.1. Bmvfùmtiry sdrvbtuld bm vbfìtbfm fj tgd \gbrtddmtg Iedmledmt.;?99.


76/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ?: fj


77/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ?? fj


78/453


79/453



80/453



81/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 79 fj < \. [. :4?> Qgd`j. fm eir. & Lbv. tgd rbogt tf94lbspfsd fj i tgbmo bm dvdry `doi` wiy, tf pfssdss bt, tf usd bt, iml tf dxaùld dvdry fmd d`sd jrfe bmtdrjdrbmo wbtg9:bt. \git lfebmbfm fr bmldjbmbtd rbogt fj usd fr lbspfsbtbfm wgbag fmd eiy ìwju``y dxdrabsd fvdr pirtbauìr tgbmos9?fr sukhdats. \gd dxaùsbvd rbogt fj pfssdssbmo, dmhfybmo, iml lbspfsbmo fj i tgbmo. \gd gbogdst rbogt i eim aim97givd tf imytgbmo> kdbmo usdl tf rdjdr tf tgit rbogt wgbag fmd gis tf ìmls fr tdmdedmts, offls fr agittd`s, wgbag92

mf wiy ldpdmls fm imftgdr eim's afurtdsy.;3

\gd wfrl bs i`sf afeefm`y usdl tf ldmftd dvdrytgbmo wgbag bs tgd sukhdat fj fwmdrsgbp, afrpfrdi` fr bmafrpfrdi`,;9timobk`d fr bmtimobk`d, vbsbk`d fr bmvbsbk`d, rdi` fr pdrsfmi`, dvdrytgbmo tgit gis im dxagimodik`d viùd fr wgbag;;ofds tf eind up wdi`tg fr dstitd. Bt dxtdmls tf dvdry spdabds fj viùik`d rbogt iml bmtdrdst, iml bmaùlds rdi`;1

iml pdrsfmi` prfpdrty, disdedmts, jrimagbsds, iml bmafrpfrdi` gdrdlbtiedmts, iml bmaùlds dvdry bmvisbfm fj;< fmd's prfpdrty rbogts ky iatbfmik`d wrfmo. @ikkdrtfm v. Odmdri` Ais. Af. fj Iedrbai, 41 _isg.;l 973, 11;;4S.;l. ;43, ;4;, ;4


82/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 7; fj 9:

tgd dssdmtbi` rdqubsbtd kdbmo tgit i puk`ba sdrvbad fr usd sgi`` ijjdat tgd bmgikbtimts is i afeeumbty, iml mft9? edrd`y is bmlbvblui`s. I puk`ba purpfsd fr puk`ba kusbmdss gis jfr bts fkhdatbvd tgd prfeftbfm fj tgd puk`ba97gdi`tg, sijdty, efri`s, odmdri` wd`jird, sdaurbty, prfspdrbty, iml afmtdmtedmt fj i`` tgd bmgikbtimts fr rdsbldmts92wbtgbm i obvdm pf`btbai` lbvbsbfm, is, jfr dxiep`d, i stitd, tgd sfvdrdbom pfwdrs fj wgbag ird dxdrabsdl tf prfeftd;3suag puk`ba purpfsd fr puk`ba kusbmdss.― ;9^Kìan‒s @iw Lbatbfmiry, Qbxtg Dlbtbfm, p. 9;19, Depgisbs illdlU;;

:. \gd jdldri` ofvdrmedmt gis mf pfwdr fj debmdmt lfeibm wbtgbm stitds fj tgd Tmbfm. \gbs edims tgit tgdy aimmft;1ìwju``y afmvdrt prbvitd prfpdrty tf i puk`ba usd fr i puk`ba purpfsd wbtgbm tgd dxaùsbvd hurbslbatbfm fj stitds fj tgd;<Tmbfm8;4

‐ \gd Tmbtdl Qtitds givd mf afmstbtutbfmi` aipiabty tf dxdrabsd eumbabpi` hurbslbatbfm, sfvdrdbomty, fr debmdmt;:

lfeibm, wbtgbm tgd `bebts fj i Qtitd fr d`sdwgdrd, dxadpt bm aisds wgdrd bt bs ld`doitdl, iml tgd afurt;? ldmbds tgd jiau`ty fj tgd Jdldri` Ofvdrmedmt tf ill tf bts pfwdrs ky trdity;7 fr afepiat.‗‐ ;2^Lrdl Qaftt v. Qimljfrl, :3 T.Q. 121, 437-432 (974:)U13

?. \gd Jbjtg Iedmledmt prfgbkbts afmvdrtbmo prbvitd prfpdrty tf i puk`ba usd fr i puk`ba purpfsd wbtgfut hust afepdmsitbfm19bj tgd fwmdr lfds mft afmsdmt, iml tgbs prfgbkbtbfm ipp`bds tf tgd Jdldri` ofvdrmedmt is wd`` is stitds fj tgd Tmbfm. Bt1;

wis eild ipp`baik`d tf stitds fj tgd Tmbfm ky tgd Jfurtddmtg Iedmledmt bm 97:7.11

Jbjtg Iedmledmt - [bogts fj Sdrsfms1<

Mf pdrsfm sgi`` kd gd`l tf imswdr jfr i aipbti`, fr ftgdrwbsd bmjiefus arbed, um`dss fm i prdsdmtedmt fr14bmlbatedmt fj i Oriml Hury, dxadpt bm aisds irbsbmo bm tgd ìml fr mivi` jfrads, fr bm tgd Eb`btbi, wgdm bm iatui`1:sdrvbad bm tbed fj _ir fr puk`ba limodr> mfr sgi`` imy pdrsfm kd sukhdat jfr tgd sied fjjdmad tf kd twbad put bm1?

hdfpirly fj `bjd fr `bek> mfr sgi`` kd afepd``dl bm imy arbebmi` aisd tf kd i wbtmdss ioibmst gbesd`j, mfr kd17 ldprbvdl fj `bjd, `bkdrty, fr prfpdrty, wbtgfut lud prfadss fj ìw> mfr sgì ` prbvitd prfpdrty kd tindm jfr puk`ba12usd, wbtgfut hust afepdmsitbfm.


83/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 71 fj iml bm tbed fj pdiad tgd `dobsìturd eiy iutgfrbzd tgd?ipprfprbitbfm fj tgd sied tf puk`ba purpfsds, suag is tgd fpdmbmo fj rfils, afmstruatbfm fj ldjdmsds, fr prfvblbmo7

agimmd`s jfr trild fr trivd`. Debmdmt lfeibm bs tgd gbogdst iml efst dxiat bldi fj prfpdrty rdeibmbmo bm tgd2 ofvdrmedmt, fr bm tgd ioordoitd kfly fj tgd pdfp`d bm tgdbr sfvdrdbom aipiabty. Bt obvds i rbogt tf rdsued tgd93 pfssdssbfm fj tgd prfpdrty bm tgd eimmdr lbrdatdl ky tgd afmstbtutbfm iml tgd ìws fj tgd stitd, wgdmdvdr tgd puk`ba99bmtdrdst rdqubrds bt.9;

Qdd i`sf Ildquitd afepdmsitbfm> Afmldemitbfm> Afmstruatbvd tinbmo> Lieiods> Dxprfprbitbfm> Jibr eirndt91viùd> Hust afepdmsitbfm> @irodr pirad`> Suk`ba usd> \ind.9<^Kìan‒s @iw Lbatbfmiry, Jbjtg Dlbtbfm, p.


84/453



85/453



86/453



87/453



88/453



89/453



90/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 23 fj gttps8//sdle.fro/Jfres/34-Ede@iw/QdpiritbfmFjSfwdrs.plj .

7.? 9. [dvdmud [u`bmo ;33?-;;> gttps8//www.brs.ofv/brk/;33?-9


91/453



92/453



93/453



94/453



95/453



96/453



97/453



98/453



99/453



100/453



101/453



102/453



103/453



104/453



105/453



106/453



107/453



108/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 937 fj sdd?

Lfwmds v. Kblwd``, 97; T.Q. ;


109/453



110/453



111/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 999 fj <(K) im iodmay, ldpirtedmt, afeebssbfm, kfirl, fr ftgdr dmtbty fj tgd Tmbtdl Qtitds> fr4(A) im bmstruedmti`bty fj tgd Tmbtdl Qtitds.:

\gd ikfvd afrpfritbfm wis i arditbfm fj Afmordss bm wgbag tgd Lbstrbat fj Afùekbi wis bmafrpfritdl jfr tgd jbrst tbed. Bt bs?tgbs afrpfritbfm, bm jiat, tgit tgd Tmbjfre Afeedrabi` Afld (T.A.A.) rdafombzds is tgd ‐Tmbtdl Qtitds― bm tgd afmtdxt fj tgd7

ikfvd stitutd82

AGIS. @WBB. ‑ Im Iat tf prfvbld i Ofvdrmedmt jfr tgd Lbstrbat fj Afùekbi93

Kd bt dmiatdl ky tgd Qdmitd iml Gfusd fj [dprdsdmtitbvds fj tgd Tmbtdl Qtitds fj Iedrbai bm Afmordss issdek`dl,99\git i`` tgit pirt fj tgd tdrrbtfry fj tgd Tmbtdl Qtitds bmaùldl wbtgbm tgd `bebts fj tgd Lbstrbat fj Afùekbi kd,9;

iml tgd sied bs gdrdky, arditdl bmtf i ofvdrmedmt fj tgd mied fj tgd Lbstrbat fj Afùekbi, ky wgbag mied bt91bs gdrdky afmstbtutdl i kfly afrpfritd jfr eumbabpi` purpfsds , iml eiy afmtriat iml kd afmtriatdl wbtg, sud9<iml kd sudl, p`dil iml kd bep`dildl, givd i sdi`, iml dxdrabsd i`` ftgdr pfwdrs fj i eumbabpi` afrpfritbfm mft94bmafmsbstdmt wbtg tgd Afmstbtutbfm iml ̀ iws fj tgd Tmbtdl Qtitds iml tgd prfvbsbfms fj tgbs iat.9:^Qtitutds it @irod, 9: Qtit. 9?QFT[AD8 gttp8//jieouirlbim.fro/Qukhdats/\ixds/9:Iedml/Qpdabi`@iw/[email protected] U 97VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV92

Tmbjfre Afeedrabi` Afld (T.A.A.);3

§ 2-13?. @FAI\BFM FJ LDK\F[.;9

(g) ̂ @faitbfm fj Tmbtdl Qtitds.U;;

\gd Tmbtdl Qtitds bs ̀ faitdl bm tgd Lbstrbat fj Afùekbi.;1

^QFT[AD8;<gttp8//www.ìw.afrmd``.dlu/uaa/sdirag/lbspìy.gte`6tdres5lbstrbat%;3fj%;3afùekbi&ur`5/uaa/2/irtba`d2.gt ;4e#s2-13? U ;:

\gd T.Q. Quprded Afurt, bm jiat, gis ilebttdl tgit i`` ofvdrmedmts ird afrpfritbfms wgdm bt sibl8;?

"Afrpfritbfms ird i`sf fj i`` orilds, iml eild jfr virbdl fkhdats> i`` ofvdrmedmts ird afrpfritbfms, arditdl ky;7usiod iml afeefm afmsdmt, fr orimts iml agirtdrs wgbag arditd i kfly pf`btba jfr prdsarbkdl purpfsds> kut;2wgdtgdr tgdy ird prbvitd, `fai` fr odmdri`, bm tgdbr fkhdats, jfr tgd dmhfyedmt fj prfpdrty, fr tgd dxdrabsd fj13

pfwdr, tgdy ird i`` ofvdrmdl ky tgd sied ru`ds fj ìw, is tf tgd afmstruatbfm iml tgd fk`boitbfm fj tgd19bmstruedmt ky wgbag tgd bmafrpfritbfm bs eild ^tgd Afmstbtutbfm bs tgd afrpfritd agirtdrU. Fmd umbvdrsi` ru`d1;fj ìw prftdats pdrsfms iml prfpdrty. Bt bs i jumliedmti` prbmabp`d fj tgd afeefm ìw fj Dmoìml, tgit tgd tdre11

jrddedm fj tgd nbmolfe, bmaùlds 'i`` pdrsfms,' daa`dsbistbai` iml tdepfri`, bmafrpfritd, pf`btbqud fr mituri`> bt1<bs i pirt fj tgdbr eiomi agirti (; Bmst.


112/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 99; fj iml7

(K) ;7 T.Q.A. §§ ?4


113/453



114/453



115/453



116/453



117/453



118/453



119/453



120/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9;3 fj


121/453



122/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9;; fj


123/453



124/453


125/453



126/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9;: fj


127/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9;? fj


128/453



129/453



130/453



131/453



132/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 91; fj b.d. i sbstdr stitd.9\gd tdre ‗jfrdbom mitbfms‒, …sgfu`l kd afmstrudl tf edim i`` mitbfms iml stitds ftgdr tgim tgit bm wgbag tgd;iatbfm bs krfuogt> iml gdmad, fmd stitd fj tgd Tmbfm bs jfrdbom tf imftgdr, bm tgit sdmsd.― 1 ̂K`ian‒s @iw Lbatbfmiry, Qbxtg Dlbtbfm, p. :


133/453



134/453



135/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 914 fj iml bt sdaurds tf tgde bm ftgdr Qtitds tgd dqui` prftdatbfm fj tgd ìws.2 Bt gis kddm hust`y sibl tgit mf prfvbsbfm bm tgd Afmstbtutbfm gis tdmldl sf strfmo`y tf afmstbtutd tgd abtbzdms fj93 tgd Tmbtdl Qtitds fmd pdfp`d is tgbs. Bmlddl, wbtgfut sfed prfvbsbfm fj tgd nbml rdefvbmo jrfe tgd abtbzdms fj99diag Qtitd tgd lbsikb`btbds fj i`bdmiod bm tgd ftgdr Qtitds, tgd [dpuk`ba wfu`l givd afmstbtutdl `btt`d efrd tgim9;

i `dioud fj Qtitds> bt wfu`l mft givd afmstbtutdl tgd Tmbfm wgbag mfw dxbsts. 91

\gd wfrls "prbvb`dods" iml "beeumbtbds," ̀ bnd tgd orditdr pirt fj tgd ̀ doi` pgrisdf`foy fj tgbs afumtry, givd kddm9<airrbdl fvdr jrfe tgd ̀ iw fj Ordit Krbtibm, iml rdaur afmstimt`y dbtgdr is suag fr bm dqubvi`dmt dxprdssbfms jrfe94tgd tbed fj Eiomi Agirti. Jfr i`` priatbai` purpfsds tgdy ird symfmyefus bm edimbmo, iml frbobmi``y sbombjbdl9:i pdau`bir rbogt fr prbvitd ̀ iw afmadldl tf pirtbauìr pdrsfms fr pìads wgdrdky i adrtibm bmlbvblui` fr aìss fj9?bmlbvblui`s wis dxdeptdl jrfe tgd rbofr fj tgd afeefm ̀ iw. Srbvb`dod fr beeumbty bs afmjdrrdl upfm imy pdrsfm97wgdm gd bs bmvdstdl wbtg i ̀ doi` aìbe tf tgd dxdrabsd fj spdabi` fr pdau`bir rbogts, iutgfrbzbmo gbe tf dmhfy sfed92

pirtbauìr ilvimtiod fr dxdeptbfm.94 ;3

\gd Afebty Aìusd, is bs bmlbaitdl ky tgd quftitbfm jrfe Siu` v. Zbrobmbi, wis prbeirb`y bmtdmldl tf rdefvd tgd;9 lbsikb`btbds fj i`bdmiod jrfe tgd abtbzdms fj dvdry Qtitd wgb`d pissbmo tgrfuog fr lfbmo kusbmdss bm imy fj tgd;;

sdvdri` Qtitds. Kut dvdm wbtgfut tgbs rdefvi` fj lbsikb`bty, tgd abtbzdms fj tgd sdvdri` Qtitds wfu`l givd kddm;1 dmtbt`dl tf im dmhfyedmt fj tgd prbvb`dods iml beeumbtbds iaafrldl tf i`bdm jrbdmls> iml tgdsd wdrd ky mf edims;<bmafmsbldrik`d it tgd Dmo`bsg ìw. Bm tgd dir`y pdrbfl fj Dmo`bsg gbstfry priatbai``y tgd fm`y aìss fj i`bdms fj;4imy bepfrtimad wdrd tgd jfrdbom edragimts iml trildrs. \f tgde tgd ìw fj tgd ìml ijjfrldl mf prftdatbfm> jfr;:tgd prbvb`dod fj trilbmo iml jfr tgd sijdty fj `bjd iml `bek tgdy wdrd dmtbrd`y ldpdmldmt fm tgd rfyi` jivfr, tgd;?afmtrf` fj afeedrad kdbmo i rfyi` prdrfoitbvd, giepdrdl ky mf ìw fr austfe is jir is afmadrmdl jfrdbom;7edragimts. \gdsd afu`l mft afed bmtf fr ̀ divd tgd afumtry, fr of jrfe fmd pìad tf imftgdr, fr sdtt`d bm imy tfwm;2

jfr purpfsds fj trilbmo, fr kuy iml sd``, dxadpt upfm tgd piyedmt fj gdivy tf``s tf tgd nbmo. \gbs stitd fj ijjibrs13wis agimodl ky Eiomi Agirti, agiptdr jfrty-fmd. . .19^\gd Srbvb`dods iml Beeumbtbds fj Qtitd Abtbzdmsgbp, [fodr Gfwd``, SgL, 9297, pp. 2-93>1;QFT[AD8 gttp8//jieouirlbim.fro/Suk`baitbfms/\gdSrbvImlBeeFjQtitdAbt/\gdVprbvb`dodsVimlVbeeumbtbdsVfjVstitdVa.plj U 11

MF\D tgd jf``fwbmo ZD[R bepfrtimt jiats wgbag irbsd jrfe tgd ikfvd81<

9. \gdy rdjdr tf jrimagbsd " prbvb`dods iml beeumbtbds" is "prbvitd ìw", edimbmo fk`boitfry FM@R upfm tgfsd wgf14afmtriat wbtg tgd ofvdrmedmt bmlbvblui``y KR AFMQDM\.1:

;. \gdy bmlbaitd tgit tgfsd wgf ivib` tgdesd`vds fj jrimagbsd "prbvb`dods" JF[JDB\ tgd prftdatbfms fj tgd1?afeefm ìw. Bm ftgdr wfrls, tgdbr "dep`fyedmt iorddedmt", aflbjbdl bm tgd jrimagbsd, [DS@IADQ tgd dqui`bty iml17dqui` prftdatbfm tgdy stirtdl wbtg umldr tgd afeefm ìw iml tgd Afmstbtutbfm iml [DS@IADQ dqui` prftdatbfm wbtg12S[BZB@DOD iml bmjdrbfrbty bm rdìtbfm tf tgd ofvdrmedmt orimtfr fj tgd stitutfry jrimagbsd.


136/453



137/453



138/453


139/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 912 fj iml gdmad gis: kddm lriwm im irouedmt wgbag gis kddm ipp`bdl tf tgd qudstbfm umldr afmsbldritbfm. Kut tgd twf orimts ird? mft, bt bs afmadbvdl, sbebìr bm tgdbr tdres fr tgdbr miturd. I`tgfuog eimy fj tgd pfwdrs jfredr`y ^;; T.Q. 9,7

922U dxdrabsdl ky tgd Qtitds, ird trimsjdrrdl tf tgd ofvdrmedmt fj tgd Tmbfm, ydt tgd Qtitd ofvdrmedmts rdeibm,2 iml afmstbtutd i efst bepfrtimt pirt fj fur systde. \gd pfwdr fj tixitbfm bs bmlbspdmsik`d tf tgdbr dxbstdmad, iml93bs i pfwdr wgbag, bm bts fwm miturd, bs aipik`d fj rdsblbmo bm, iml kdbmo dxdrabsdl ky, lbjjdrdmt iutgfrbtbds it tgd99sied tbed. _d ird iaaustfedl tf sdd bt pìadl, jfr lbjjdrdmt purpfsds, bm lbjjdrdmt gimls. \ixitbfm bs tgd sbep`d9;fpdritbfm fj tinbmo sei`` pfrtbfms jrfe i pdrpdtui``y iaaueuìtbmo eiss, susadptbk`d fj ièfst bmjbmbtd lbvbsbfm>91iml i pfwdr bm fmd tf tind wgit bs mdadssiry jfr adrtibm purpfsds, bs mft, bm bts miturd, bmafepitbk`d wbtg i pfwdr9<bm imftgdr tf tind wgit bs mdadssiry jfr ftgdr purpfsds. Afmordss bs iutgfrbzdl tf ìy iml af``dat tixds, iml tf94

piy tgd ldkts, iml prfvbld jfr tgd afeefm ldjdmad iml odmdri` wd`jird fj tgd Tmbtdl Qtitds. \gbs lfds mft9:bmtdrjdrd wbtg tgd pfwdr fj tgd Qtitds tf tix ^bmtdrmi``yU jfr tgd suppfrt fj tgdbr fwm ofvdrmedmts> mfr bs tgd9?dxdrabsd fj tgit pfwdr ky tgd Qtitds ^tf tix BM\D[MI@@RU, im dxdrabsd fj imy pfrtbfm fj tgd pfwdr tgit bs97

orimtdl tf tgd Tmbtdl Qtitds ^tf tix DW\D[MI@@RU. Bm bepfsbmo tixds jfr Qtitd purpfsds, tgdy ird mft lfbmo92wgit Afmordss bs depfwdrdl tf lf. Afmordss bs mft depfwdrdl tf tix jfr tgfsd purpfsds wgbag ird wbtgbm tgd;3

dxaùsbvd prfvbmad fj tgd Qtitds. _gdm, tgdm, diag ofvdrmedmt dxdrabsds tgd;9 pfwdr fj tixitbfm, mdbtgdr bs dxdrabsbmo tgd pfwdr fj tgd ftgdr. Kut,;;wgdm i Qtitd prfaddls tf rdouìtd afeedrad wbtg jfrdbom mitbfms, fr iefmo tgd sdvdri` Qtitds, bt bs dxdrabsbmo;1tgd vdry pfwdr tgit bs orimtdl tf Afmordss, ^;; T.Q. 9, ;33U iml bs lfbmo tgd vdry tgbmo wgbag Afmordss bs;<iutgfrbzdl tf lf. \gdrd bs mf imi`foy, tgdm, kdtwddm tgd pfwdr fj tixitbfm iml tgd pfwdr fj rdouìtbmo afeedrad.;4‐ ;:Ôbkkfms v. Foldm, ;; T.Q. ;9 (97; iml bm Qtfmd v. Ebssbssbppb, 939 T.Q. 797 , tgit bt bs 'disbdr tf ldtdrebmd wgdtgdr13

pirtbauìr aisds afed wbtgbm tgd odmdri` safpd fj tgd pfwdr tgim tf obvd im ikstriat ldjbmbtbfm fj tgd pfwdr btsd j̀,19wgbag wb`` kd bm i`` rdspdats iaauritd.' \git tgdrd bs i pfwdr, sfedtbeds ai``dl tgd pf`bad pfwdr, wgbag gis1;

mdvdr kddm surrdmldrdl ky tgd stitds, bm vbrtud fj wgbag tgdy eiy, wbtgbm adrtibm `bebts, afmtrf` dvdrytgbmo11wbtgbm tgdbr rdspdatbvd tdrrbtfrbds, iml upfm tgd prfpdr dxdrabsd fj wgbag, umldr sfed abrauestimads, eiy1<

ldpdml tgd puk`ba gdi`tg, tgd puk`ba efri`s, fr tgd puk b̀a sijdty, bs afmadldl bm i`` tgd aisds. Obkkfms v. Foldm,14 2 _gdit. ;31. Bm bts krfildst sdmsd, is sfedtbeds ldjbmdl, bt bmaùlds i`` ̀ dobsìtbfm iml ièfst dvdry jumatbfm1:

fj abvb` ofvdrmedmt. Kirkbdr v. Afmmf``y, 991 T.Q. 19 > Q. A. 4 Qup.At.[dp. 14?. ^. . .U Ldjbmbtbfms fj tgd1? pf`bad pfwdr eust, gfwdvdr, kd tindm sukhdat tf tgd afmlbtbfm tgit tgd stitd aimmft, bm bts17

dxdrabsd, jfr imy purpfsd wgitdvdr, dmarfiag upfm tgd pfwdrs fj tgd odmdri` ^jdldriÙ12 ofvdrmedmt, fr rbogts orimtdl fr sdaurdl ky tgd suprded ̀ iw fj tgd ìml.


140/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9 tgit im fptbfm wb`` tgdm kd obvdm tf tgd Qtitds tf supp`y tgdbr quftis ky1 prdvbfus af`̀ datbfms fj tgdbr fwm> iml tgit tgd dvdmtui` af``datbfm, umldr tgd beedlbitd iutgfrbty fj tgd Tmbfm,<

wb`` odmdri``y kd eild ky tgd fjjbadrs, iml iaafrlbmo tf tgd4 ru`ds, ippfbmtdl ky tgd sdvdri` Qtitds . Bmlddl bt bs dxtrded`y: prfkik`d, tgit bm ftgdr bmstimads, pirtbauìr`y bm tgd?

froimbzitbfm fj tgd hulbabi` pfwdr, tgd fjjbadrs fj tgd Qtitds wb``7 kd a`ftgdl wbtg tgd afrrdspfmldmt iutgfrbty fj tgd Tmbfm. ‐ 2

‐Qgfu`l bt gippdm, gfwdvdr, tgit sdpiritd af``datfrs fj bmtdrmi` rdvdmud sgfu`l kd ippfbmtdl umldr tgd jdldri`93ofvdrmedmt, tgd bmjùdmad fj tgd wgf`d muekdr wfu`l mft kdir i afepirbsfm wbtg tgit fj tgd eu`tbtuld fj Qtitd99fjjbadrs bm tgd fppfsbtd sai`d. ‐ 9;

‐_btgbm dvdry lbstrbat tf wgbag i jdldri` af``datfr wfu`l kd i``fttdl, tgdrd wfu`l mft kd `dss tgim tgbrty fr jfrty,91fr dvdm efrd, fjjbadrs fj lbjjdrdmt ldsarbptbfms, iml eimy fj tgde pdrsfms fj agiriatdr iml wdbogt, wgfsd9<bmjùdmad wfu`l `bd fm tgd sbld fj tgd Qtitd. \gd pfwdrs ld`doitdl ky tgd prfpfsdl Afmstbtutbfm tf tgd jdldri`94

ofvdrmedmt ird jdw iml ldjbmdl. \gfsd wgbag ird tf rdeibm bm tgd Qtitd ofvdrmedmts ird muedrfus iml9:bmldjbmbtd. \gd jfredr wb`` kd dxdrabsdl prbmabpi``y fm dxtdrmi` fkhdats, is wir, pdiad, mdoftbitbfm, iml jfrdbom9?

afeedrad> wbtg wgbag ̀ ist tgd pfwdr fj tixitbfm wb` ,̀ jfr tgd efst pirt, kd afmmdatdl. \gd pfwdrs rdsdrvdl tf97 tgd sdvdri` Qtitds wb`` dxtdml tf i`` tgd fkhdats wgbag, bm tgd frlbmiry afursd fj ijjibrs, afmadrm tgd `bvds,92`bkdrtbds, iml prfpdrtbds fj tgd pdfp`d, iml tgd bmtdrmi` frldr, beprfvdedmt, iml prfspdrbty fj tgd Qtitd. \gd;3

fpdritbfms fj tgd jdldri` ofvdrmedmt wb`̀ kd efst dxtdmsbvd iml bepfrtimt bm tbeds fj wir iml limodr> tgfsd;9 fj tgd Qtitd ofvdrmedmts, bm tbeds fj pdiad iml sdaurbty. Is tgd jfredr pdrbfls wb`` prfkik`y kdir i sei``;; prfpfrtbfm tf tgd ìttdr, tgd Qtitd ofvdrmedmts wb`` gdrd dmhfy imftgdr ilvimtiod fvdr tgd jdldri` ofvdrmedmt.;1\gd efrd ildquitd, bmlddl, tgd jdldri` pfwdrs eiy kd rdmldrdl tf tgd mitbfmi` ldjdmsd, tgd `dss jrdqudmt wb``;<

kd tgfsd sadmds fj limodr wgbag ebogt jivfr tgdbr isadmlimay fvdr tgd ofvdrmedmts fj tgd pirtbauìr Qtitds.― ;4^Jdldri`bst Sipdr Mf.


141/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9


142/453



143/453



144/453



145/453



146/453



147/453



148/453


149/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9 tf siy '@'Dtit, a'dst efb.' Fj wgit ivib` ird wrbttdm afmstbtutbfms,97wgfsd kb``s fj rbogt, jfr tgd sdaurbty fj bmlbvblui` `bkdrty, givd kddm wrbttdm tff fjtdm wbtg tgd k`ffl fj eirtyrs92sgdl upfm tgd kitt`d-jbd`l iml tgd saijjf`l, bj tgdbr ̀ bebtitbfms iml rdstribmts upfm pfwdr eiy kd fvdrpissdl wbtg;3bepumbty ky tgd vdry iodmabds arditdl iml ippfbmtdl tf ouirl, ldjdml, iml dmjfrad tgde> iml tgit, tff, wbtg tgd;9

siardl iutgfrbty fj ̀ iw, mft fm`y afepd``bmo fkdlbdmad, kut dmtbt`dl tf rdspdat6 Iml gfw d`sd aim tgdsd prbmabp`ds;;fj bmlbvblui` `bkdrty iml rbogt kd eibmtibmdl, bj, wgdm vbfìtdl, tgd hulbabi` trbkumi`s ird jfrkblldm tf vbsbt;1

pdmi`tbds upfm bmlbvblui` fjjdmldrs, wgf ird tgd bmstruedmts fj wrfmo, wgdmdvdr tgdy bmtdrpfsd tgd sgbd`l fj tgd;<

stitd6 \gd lfatrbmd bs mft tf kd tf`dritdl . \gd wgf`d jried iml sagded fj tgd pf`btbai`;4bmstbtutbfms fj tgbs afumtry, stitd iml jdldri`, prftdst ioibmst bt. \gdbr afmtbmudl dxbstdmad bs mft afepitbk`d wbtg;:bt. Bt bs tgd lfatrbmd fj iksfùtbse, purd, sbep`d, iml mindl, iml fj afeeumbse wgbag bs bts twbm, tgd lfuk`d;?

prfodmy fj tgd sied dvb` kbrtg.";7^Sfbmldxtdr v. Orddmgfw, 99< T.Q. ;?3, 4 Q.At. 231 (9774) U ;2

_d i`sf mftd tgit tgd Bmtdrmi` [dvdmud Afld prdsarbkds ilebmbstritbvd rdedlbds jfr FM@R ‐tixpiydrs― iml tgit13‐mfmtixpiydrs― ird mft wbtgbm bts safpd. \git edims RFT jf`ns!19

‐[dvdmud @iws rdìtd tf tixpiydrs iml mft tf mfm-tixpiydrs. \gd ìttdr ird wbtgfut tgdbr safpd. Mf prfadlurds1;ird prdsarbkdl jfr mfm-tixpiydrs iml mf ittdept bs eild tf immu` imy fj tgdbr [bogts fr [dedlbds bm lud afursd11fj ìw.― 1<^Dafmfey Sùekbmo & Gditbmo v. T.Q.,


150/453



151/453


152/453



153/453



154/453



155/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 944 fj abtbzdms fj i stitd. \gbs ru`bmo lbsaussds iml rdjutds tgd jrbvf`fus pfsbtbfm tindm ky sfed1tixpiydrs tgit tgdy ird mft sukhdat tf jdldri` bmafed tix, fr tgit tgdbr bmafed bs dxaùldl jrfe tixitbfm, kdaiusd<dbtgdr (9) tgdy aìbe tf givd rdhdatdl fr rdmfumadl Tmbtdl Qtitds abtbzdmsgbp iml ird abtbzdms dxaùsbvd`y fj i stitd4(sfedtbeds agiriatdrbzdl is i ‐mituri` -kfrm abtbzdm― fj i ‐sfvdrdbom stitd―), fr (;) tgdy ird mft pdrsfms is:bldmtbjbdl ky tgd Bmtdrmi` [dvdmud Afld.?

ST[SFQD7

\gd Bmtdrmi` [dvdmud Qdrvbad (Qdrvbad) bs iwird tgit sfed tixpiydrs ird aìbebmo tgit tgdy ird mft sukhdat tf2 jdldri` bmafed tix, fr tgit tgdbr bmafed bs dxaùldl jrfe tixitbfm, kdaiusd8 9) tgd tixpiydrs givd ldaìrdl tgit93tgdy givd rdhdatdl fr rdmfumadl Tmbtdl Qtitds abtbzdmsgbp kdaiusd tgd tixpiydrs ird abtbzdms dxaùsbvd`y fj i Qtitd99(sfedtbeds agiriatdrbzdl is i ‐mituri` -kfrm abtbzdm― fj i ‐sfvdrdbom stitd―)> fr ;) tgd tixpiydrs aìbe tgdy ird9;mft pdrsfms is bldmtbjbdl ky tgd Bmtdrmi` [dvdmud Afld. \gdsd tixpiydrs fjtdm jurmbsg Jfres _- iml ldtdrebmds wgdtgdr abvb` fr1<arbebmi` pdmi`tbds sgfu`l ipp`y. \gd Qdrvbad i`sf ldtdrebmds wgdtgdr abvb` fr arbebmi` pdmi`tbds sgfu`l ipp`y tf14rdturm prdpirdrs, prfeftdrs iml ftgdrs wgf issbst tixpiydrs bm tinbmo jrbvf`fus pfsbtbfms, iml rdafeedmls1:wgdtgdr im bmhumatbfm sgfu`l kd sfuogt tf gi`t tgdsd iatbvbtbds. Ftgdr bmjfreitbfm ikfut jrbvf`fus tix pfsbtbfms bs1?ivibìk`d fm tgd Qdrvbad wdksbtd it www.brs.ofv.17

BQQTDQ12

9. _gdtgdr i tixpiydr eiy ivfbl jdldri` bmafed tix `bikb`bty ky eibmtibmbmo tgit tgd tixpiydr bs mft i abtbzdm fj


156/453



157/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 94? fj (1) tgd sdatbfm :?3;(i) pdmi`ty fj $4,333 jfr i;9‐jrbvf`fus tix rdturm―> ( (4) tgd sdatbfm ::49 illbtbfms tf tix jfr jibùrd tf jb`d i rdturm, jibùrd tf piy tgd tix fwdl, iml;1

jriulu`dmt jibùrd tf jb`d i rdturm> (:) tgd sdatbfm ::?1 pdmi`ty fj up tf $;4,333 bj tgd tixpiydr einds jrbvf`fus;<irouedmts bm tgd Tmbtdl Qtitds \ix Afurt> iml (?) tgd sdatbfm ::7; pdmi`ty fj $433 jfr prfvblbmo ji`sd bmjfreitbfm;4wbtg rdspdat tf wbtggf`lbmo.;:

\ixpiydrs rd`ybmo fm tgdsd jrbvf`fus pfsbtbfms i`sf eiy jiad arbebmi` prfsdautbfm umldr8 (9) sdatbfm ?;39 jfr;?ittdeptbmo tf dvild fr ldjdit tix, tgd pdmi`ty jfr wgbag bs i sbombjbaimt jbmd iml beprbsfmedmt jfr up tf 4 ydirs>;7(;) sdatbfm ?;31 jfr wb``ju` jibùrd tf jb`d i rdturm, tgd pdmi`ty jfr wgbag bs i sbombjbaimt jbmd iml beprbsfmedmt jfr;2up tf 9 ydir> (1) sdatbfm ?;3: jfr einbmo ji`sd stitdedmts fm i rdturm, stitdedmt, fr ftgdr lfauedmt, tgd pdmi`ty13

jfr wgbag bs i sbombjbaimt jbmd iml beprbsfmedmt jfr up tf 1 ydirs fr (


158/453



159/453



160/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9:3 fj


161/453



162/453


163/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9:1 fj fm tgd jiad fj bt> sf jir is aim kd hulodl jrfe tgd jbrst93lbsa`fsurd> prdsueik`y> i jiat prdsuedl tf kd trud um`dss lbsprfvdl ky sfed dvbldmad tf tgd afmtriry. Qtitd dx99rd`. Gdrkdrt v. _gbes, :7 Fgbf.Ipp. 12, 17 M.D.;l. 42:, kdaiusd ipprdgdmsbfms eiy irbsd, `dst tgd sied efmirag fr sdmitd sgfu`l dmiat92

tyrimmbai` ìws, tf dxdautd tgde bm i tyrimmbai` eimmdr.;3

Ioibm, tgdrd bs mf `bkdrty, bj tgd hulbabiry pfwdr kd mft sdpiritdl jrfe tgd `dobsìtbvd iml dxdautbvd. _drd bt;9 hfbmdl wbtg tgd `dobsìtbvd, tgd `bjd iml `bkdrty fj tgd sukhdat wfu`l kd dxpfsdl tf irkbtriry afmtrf`> jfr tgd hulod;;wfu`l kd tgdm tgd `dobsìtfr. _drd bt hfbmdl tf tgd dxdautbvd pfwdr, tgd hulod ebogt kdgivd wbtg vbf`dmad iml;1

fpprdssbfm ^sfuml jieb`bir6U. ;<

\gdrd wfu`l kd im dml fj dvdrytgbmo, wdrd tgd sied eim fr tgd sied kfly, wgdtgdr fj tgd mfk`ds fr fj tgd;4 pdfp`d, tf dxdrabsd tgfsd tgrdd pfwdrs, tgit fj dmiatbmo ìws, tgit fj dxdautbmo tgd puk`ba rdsfùtbfms, iml fj;: trybmo tgd aiusds fj bmlbvblui`s.― ;?

^. . .U;7

Bm wgit i sbtuitbfm eust tgd pffr sukhdat kd bm tgfsd rdpuk`bas! \gd sied kfly fj eiobstritds ird pfssdssdl,;2 is dxdautfrs fj tgd ìws, fj tgd wgf`d pfwdr tgdy givd obvdm tgdesd`vds bm qui`bty fj `dobsìtfrs. \gdy eiy13

pùmldr tgd stitd ky tgdbr odmdri` ldtdrebmitbfms> iml is tgdy givd `bndwbsd tgd hulbabiry pfwdr bm tgdbr gimls,19

dvdry prbvitd abtbzdm eiy kd rubmdl ky tgdbr pirtbauìr ldabsbfms.― 1;^\gd Qpbrbt fj @iws, Agir`ds ld Efmtdsqubdu , Kffn WB, Qdatbfm :, 9?47>11QFT[AD8 gttp8//jieouirlbim.froPSuk`baitbfmsPQpbrbtFj@iwsPsf V̀99.gteU 1<

Tmldr tgd afmadpt fj dqui` prftdatbfm iml dqui` trditedmt, i`` pdfp`d givd im DYTI@ rbogt tf S[DQTED tgd14fppfsbtd, wgbag bs tgit tgdy iml tgdbr prfpdrty ird DWA@TQBZD@R prbvitd iml tgdrdjfrd kdyfml tgd `dobsìtbvd afmtrf`1:fj Afmordss um`dss iml umtb` tgd B[Q i efvbmo pirty issdrtbmo i `bikb`bty eddts tgd kurldm fj prfvbmo tgit81?i. \gdy DWS[DQQ@R afmsdmtdl tf afmvdrt tgit prfpdrty tf STK@BA prfpdrty sukhdat tf tixitbfm iml rdouìtbfm> k.17\gdy gil tgd `doi` aipiabty tf afmsdmt kdaiusd lfebab`dl iml prdsdmt bm i pìad wgdrd tgdbr rbogts wdrd umi`bdmik`d,12suag is jdldri` tdrrbtfry. \gd efvbmo pirty issdrtbmo i tix `bikb`bty, wgbag bs tgd B.[.Q., I@_IRQ gis tgd kurldm fj


164/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9:< fj


165/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9:4 fj ldjbmbtbfms19

(l) \gd tdre ''Qtitd'' bmaùlds imy \drrbtfry fr pfssdssbfm fj tgd Tmbtdl Qtitds.1;

\gfsd wgf wfu`l iroud tgit ‐Tmbtdl Qtitds― bm i odforipgbai` sdmsd bmaùlds stitds fj tgd Tmbfm givd tgd kurldm fj prfvbmo11wbtg ‐mfm- prbei jiabd― dvbldmad tgit tgd tdre bmaùlds stitds fj tgd Tmbfm. \gd ru`ds fj stitutfry afmstruatbfm JF[KBL imy1<illbmo imytgbmo tf stitutfry ldjbmbtbfms814

" _gdm i stitutd bmaùlds im dxp`babt ldjbmbtbfm, wd eust jf``fw tgit ldjbmbtbfm, dvdm bj bt virbds jrfe tgit tdre's1:

frlbmiry edimbmo. Eddsd v. Nddmd,


166/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9:: fj


167/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9:? fj _i`` v. Sirrft Qb`vdr & Afppdr Af., ;


168/453



169/453



170/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?3 fj tgit1tgd hulbabi` pfwdr tgdrd orimtdl iml ldjbmdl mdadssirb`y dxtdmldl fm`y tf tgd trbi` fj tgd aìssds fj aisds miedl<bm sdatbfm ;> kut tgit tgdsd sdatbfms mdbtgdr dxprdss`y mfr bep`bdl`y prfgbkbtdl Afmordss jrfe afmjdrrbmo hulbabi`4

pfwdr upfm ftgdr afurts. ‗\gus,‒ gd siys, ‗tgd iutgfrbty orimtdl *4:? tf tdrrbtfrbi` afurts tf gdir iml ldtdrebmd:afmtrfvdrsbds irbsbmo bm tgd tdrrbtfrbds fj tgd Tmbtdl Qtitds bs hulbabi` pfwdr. Kut bt bs mft i pirt fj tgit hulbabi`?

pfwdr orimtdl ky sdatbfm 9 , iml ldjbmdl ky sdatbfm ;, fj irtba`d 1 fj tgd Afmstbtutbfm. Mdvdrtgd`dss, umldr tgd7afmstbtutbfmi` orimt tf Afmordss fj pfwdr tf ‗eind i`` mddlju` ru`ds iml rdouìtbfms rdspdatbmo tgd tdrrbtfry * *2* kd`fmobmo tf tgd Tmbtdl Qtitds' (irtba`d ‒ ‗tgit bt bmaùlds i`` sukhdats fj ̀ dobsìtbfm bm tgd tdrrbtfry,‗ iml bs wbtgfut imy ̀ bebtitbfms,;1dxadpt tgd pfsbtbvd prfgbkbtbfms wgbag ijjdat i`` tgd pfwdrs fj Afmordss. Afmordss eiy tgdm rdouìtd fr prfgbkbt;<sìvdry upfm tgd puk`ba lfeibm wbtgbm tgd mdw Qtitds, iml suag i prfgbkbtbfm wfu`l pdreimdmt`y ijjdat tgd;4aipiabty fj i sìvd, wgfsd eistdr ebogt airry gbe tf bt. Iml wgy mft6 Kdaiusd mf pfwdr gis kddm afmjdrrdl fm;:Afmordss. \gbs bs i afmaùsbfm umbvdrsi``y ilebttdl. Kut tgd pfwdr tf ‗eind ru`ds iml rdouìtbfms rdspdatbmo;?

tgd tdrrbtfry‗ bs mft rdstribmdl ky Qtitd `bmds, mfr ird tgdrd imy afmstbtutbfmi` prfgbkbtbfms upfm bts dxdrabsd bm;7 tgd lfeibm fj tgd Tmbtdl Qtitds wbtgbm tgd Qtitds> iml wgitdvdr ru`ds iml rdouìtbfms rdspdatbmo tdrrbtfry;2Afmordss eiy afmstbtutbfmi`̀ y eind ird suprded, iml ird mft ldpdmldmt fm tgd sbtus fj ‗tgd tdrrbtfry.‗― 13^Lrdl Qaftt v. Qimljfrl, :3 T.Q. 121, 974: _@ 7?;9 (T.Q.974:)U19

\gd ikfvd jiats ird dxgiustbvd`y prfvdm bm tgd jf``fwbmo kffn wbtg tgfusimls fj piods fj dvbldmad81;

_git Gippdmdl tf Hustbad6, @btboitbfm \ff` #37.339gttp8//sdle.fro/BtdeBmjf/Dkffns/_gitGippHustbad/_gitGippHustbad.gte

Fm`y im Irtba`d BBB afmstbtutbfmi` afurt afu`l ìwju``y gdir i eittdr mft bmvf`vbmo jdldri` prfpdrty, afmtriats, lfebab`birbds,11 tdrrbtfry, fr jrimagbsds, iml wd givd mf Irtba`d BBB afmstbtutbfmi` afurts. \gd T.Q. Quprded Afurt gis gd`l tgit bt bs i vbfìtbfm1<fj tgd sdpiritbfm fj pfwdrs tf ld`doitd eittdrs MF\ bmvf`vbmo tgd ilhulbaitbfm fj jrimagbsds, wgbag bt ai``s ‐puk`ba rbogts―,14tf i `dobsìtbvd afurt, iml ky bep`baitbfm, tgd jdldri` lbstrbat iml abraubt afurts81:

‐\gd lbstbmatbfm kdtwddm puk`ba rbogts iml prbvitd rbogts gis mft kddm ldjbmbtbvd`y dxpìbmdl bm fur1? prdadldmts.JM;; Mfr bs bt mdadssiry tf lf sf bm tgd prdsdmt aisds, jfr bt sujjbads tf fksdrvd tgit i eittdr fj puk`ba17rbogts eust it i ebmbeue irbsd ‐kdtwddm tgd ofvdrmedmt iml ftgdrs.― Dx pirtd Kind`btd Afrp., supri, it


171/453


172/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?; fj


173/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?1 fj stimlbmo;7 aimmft kd issuedl . Qdd Qtdd` Af. v. Abtbzdms jfr i Kdttdr Dmv't, 4;1 T.Q. 71, 21-2


174/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?< fj


175/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?4 fj


176/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?: fj


177/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?? fj kisdlfm tixpiydr‒s rdsbldmad

Qied is \ix Afurt Jdldri` Abraubt At. fjIppdi`s jfredr At. fjAìbes

Dstik`bsgdl umldr Irt. B frIrt BBB fj T.Q. Afmst‒m

Irt. B Irt. BBB ̂ _[FMO!U Irt. B

[dspfmldmt (pirty ioibmstwgfe subt jb`dl)

Afeebssbfmdr fj B[Q Tmbtdl Qtitds Tmbtdl Qtitds

Ofvdrmedmt rdprdsdmtdl ky

ittfrmdys jrfe

Ippdi`s Lbvbsbfm, Fjjbad

fj Agbdj Afumsd`>Lbstrbat Afumsd`

\ix Lbvbsbfm, T.Q.

Ldpirtedmt fj Hustbad

Qied is T.Q. Lbst. At.

Dvdry aisd gdirl bm imy jdldri` lbstrbat fr abraubt afurt rdìtds tf jdldri` tdrrbtfry fr prfpdrty fj fmd nbml fr imftgdr. Bm ìw84

9. I`` rbogts ird prfpdrty.:;. Imytgbmo tgit afmvdys rbogts bs prfpdrty.?1. Afmtriats afmvdy rbogts, iml ird tgdrdjfrd prfpdrty.7


178/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?7 fj bt afmtibms tgd9<

pdreimdmt wb`̀ fj tgd pdfp`d, iml bs tgd suprded ìw fj tgd ìml> bt bs piriefumt tf tgd pfwdr fj tgd @dobsìturd,94iml aim kd rdvfndl fr i`tdrdl fm`y ky tgd iutgfrbty tgit eild bt. \gd `bjd-obvbmo prbmabp`d iml tgd lditg-lfbmo9:

strfnd eust prfaddl jrfe tgd sied giml.― 9?^ZimGfrmd's @dssdd v. Lfrrimad, ; T.Q. 13< (9?24)U 97

OFL arditdl yfu! Fm`y OFL aim ldstrfy yfu, mft sfed hulod wgf bs mftgbmo efrd tgim i prfpdrty eimiodr fr jiab`bty92eimiodr jfr afeeumbty prfpdrty fj tgd stitds ai``dl jdldri` tdrrbtfry.;3

;. Ird ‐bm rde― ioibmst tgd prfpdrty, iml mft tgd eim fr wfeim. \gdy prfaddl ioibmst tgd ‐rds―, wgbag bs tgd ‐ puk`ba;9fjjbad―, iml mft ioibmst tgd j`dsg iml k`ffl pdrsfm. Bj yfu ird dmoiodl bm i jdldri` jrimagbsd, yfu givd afmsdmtdl fr;;iorddl tf kdafed surdty jfr tgbs fjjbad. Bj tgd hulod nmfws yfu lf mft ìwju``y faaupy sibl ‐puk`ba fjjbad―, gd bs;1afeebttbmo tgd arbed fj bepdrsfmitbmo i puk`ba fjjbadr ky i``fwbmo yfu tf ippdir kdjfrd gbe bm afurt is surdty jfr tgbs;<‐puk`ba fjjbad― bm arbebmi` vbfìtbfm fj 97 T.Q.A. §29;. Bj gd wfm‒t ilebt tf yfu tgit yfu ird ippdirbmo is i ‐puk`ba ;4fjjbadr― pursuimt tf Jdldri` [u`d fj Abvb` Srfadlurd 9?(l) iml tgit yfu ird ippdirbmo bm i rdprdsdmtitbvd aipiabty pursuimt;:tf Jdldri` [u`d fj Abvb` Srfadlurd 9?(k), tgdm gd bs afeebttbmo afmstruatbvd J[ITL.;?

bm rde. I tdagmbai` tdre usdl tf ldsbomitd prfaddlbmos fr iatbfms bmstbtutdl ioibmst tgd tgbmo, bm afmtrilbstbmatbfm;7tf pdrsfmi` iatbfms, wgbag ird sibl tf kd bm pdrsfmie.;2

"Bm rde" prfaddlbmos dmafepiss imy iatbfm krfuogt ioibmst pdrsfm bm wgbag dssdmtbi` purpfsd fj subt bs tf13ldtdrebmd tbt`d tf fr tf ijjdat bmtdrdsts bm spdabjba prfpdrty `faitdl wbtgbm tdrrbtfry fvdr wgbag afurt gis19

hurbslbatbfm. [dEbmd dx rd`. @b`dy v. Lbstrbat Afurt jfr Abty iml Afumty fj Ldmvdr, Af`f., ?32 S.;l. 91?2, 917;.1;

Bt bs trud tgit, bm i strbat sdmsd, i prfaddlbmo bm rde bs fmd tindm lbrdat`y ioibmst prfpdrty, iml gis jfr bts fkhdat11tgd lbspfsbtbfm fj prfpdrty, wbtgfut rdjdrdmad tf tgd tbt`d fj bmlbvblui` aìbeimts> kut, bm i ̀ irodr iml efrd odmdri`1<sdmsd, tgd tdres ird ipp`bdl tf iatbfms kdtwddm pirtbds, wgdrd tgd lbrdat fkhdat bs tf rdiag iml lbspfsd fj prfpdrty14fwmdl ky tgde, fr fj sfed bmtdrdst tgdrdbm. Quag ird aisds afeedmadl ky ittiagedmt ioibmst tgd prfpdrty fj1:ldktfrs, fr bmstbtutdl tf pirtbtbfm rdi` dstitd, jfrda`fsd i efrtoiod, fr dmjfrad i `bdm. Simmfydr v. Mdjj, 24 T.Q.1??9


179/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 9?2 fj


180/453



181/453



182/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 97; fj 9(;) Orfss bmafed ldrbvdl jrfe kusbmdss>;(1) Oibms ldrbvdl jrfe ldi`bmos bm prfpdrty>1(<(4) [dmts>4(:) [fyi`tbds>:(?) Lbvbldmls>?(7) I`befmy iml sdpiritd eibmtdmimad piyedmts>7(2) Immubtbds>2(93) Bmafed jrfe ̀ bjd bmsurimad iml dmlfwedmt afmtriats>93(99) Sdmsbfms>99(9;) Bmafed jrfe lbsagirod fj bmldktdlmdss>9;(91) Lbstrbkutbvd sgird fj pirtmdrsgbp orfss bmafed>91(9 iml9<(94) Bmafed jrfe im bmtdrdst bm im dstitd fr trust.94

\gd ikfvd pgrisd gis tgd sied edimbmo is bm tgd Qbxtddmtg Iedmledmt, iml bt LFDQ MF\ edim dvdrytgbmo tgit fmd dirms,9: kut ritgdr fm`y dirmbmos afmmdatdl tf tgd ‐trild fr kusbmdss― jrimagbsd, upfm wgbag tgd bmafed tix, wgbag bs im dxabsd tix,9?eiy kd bepfsdl.97

‐_d eust rdhdat bm tgbs aisd, is wd givd rdhdatdl bm aisds irbsbmo umldr tgd Afrpfritbfm Dxabsd \ix Iat fj 923292(Lfy`d, Af``datfr, v. Ebtagd`` Krftgdrs Af., ;


183/453



184/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 97< fj Aieldm v. I``dm, ; Lutag., 127> Qgirp`dss v. Eiyfr, supri> Gimsfm v. Zdrmfm, ;? Bi., _gbtbmo v.7

Jfml lu @ia, supri.― 2 ̂@fim Issfabitbfm v. \fpdni, ;3 _i` .̀ :44 (97?


185/453



186/453



187/453



188/453



189/453


190/453



191/453



192/453



193/453



194/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? 92< fj sdd i`sf Guogds v. Tmbtdl Qtitds, 241 J.;l. 419, 41:-41? (2tg Abr. 9229) 93(ijjbrebmo lbsebssi` fj aìbe jfr ldaìritfry rd`bdj umldr § ;;39 wgdrd aìbe afmadrmdl qudstbfm fj tix ̀ bikb`bty).99

Iaafrlbmo`y, ldjdmlimt's eftbfm tf lbsebss bs gdrdky O[IM\DL, iml tgd bmstimt iatbfm bs gdrdky LBQEBQQDL.9; ̂[fwdm v. T.Q., 34-1?::EEA. (M.L.Ai`. 99/3;/;334)U 91

7.9; Tmìwju` tix af``datbfm fr dmjfradedmt afmstbtutd ‐tixds― wbtgbm tgd edimbmo fj tgd Imtb-Bmhumatbfm Iat9<iml tgd Ldaìritfry Huloedmts Iat94

Ji`sd Irouedmt8 Tmìwju` tix af``datbfm fr dmjfradedmt ky tgd B[Q afmstbtutd ‐tixds― wbtgbm tgd edimbmo fj tgd Imtb-Bmhumatbfm Iat, ;: T.Q.A. §? kut tgdy;;

^tgd ofvdrmedmtU aimmft agimod bmmfadmad î ‐mfmtixpiydr―U bmtf oub`t ̂ i ‐tixpiydr―U> fr pumbsg bmmfadmad;1 is i arbed ârbebmi``y prfsdautd i ‐mfmtixpiydr― jfr vbfìtbfm fj tgd tix ìwsU> fr vbfìtd tgd rbogt fj im;< imtdadldmt ìwju` prbvitd afmtriat> fr tgd rbogt fj prbvitd prfpdrty. \f eibmtibm tgit fur Jdldri`, fr Qtitd,;4 @dobsìturd pfssdssds suag pfwdrs ^fj \GDJ\ iml J[ITLU, bj tgdy gil mft kddm dxprdss ỳ rdstribmdl> wfu`l,;:*172 bm ey fpbmbfm, kd i pf`btbai` gdrdsy, i`tfodtgdr bmilebssbk`d bm fur jrdd rdpuk`baim ofvdrmedmts.― ;?Âi`ldr v. Ku``, 1 T.Q. 17: (9?27)U;7

\gd Ldaìritfry Huloedmts Iat, ;7 T.Q.A. §;;39(i), stitds tgd jf``fwbmo8;2

\B\@D ;7 = SI[\ ZB = AGIS\D[ 949 = § ;;3913§ ;;39. Arditbfm fj rdedly19

(i) Bm i aisd fj iatui` afmtrfvdrsy wbtgbm bts hurbslbatbfm, dxadpt wbtg rdspdat tf Jdldri` tixds ftgdr tgim iatbfms1;krfuogt umldr sdatbfm ?


195/453



196/453


197/453



198/453



199/453



200/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;33 fj tgit tgd sdrvimt bs ikfvd tgd eistdr>93

tgit tgd rdprdsdmtitbvds fj tgd pdfp`d ird supdrbfr tf tgd pdfp`d> tgit edm, iatbmo ky vbrtud fj pfwdrs eiy lf99 mft fm`y wgit tgdbr pfwdrs lf mft iutgfrbzd, kut wgit tgdy jfrkbl…^tdxt febttdlU Bt bs mft ftgdrwbsd tf kd9; suppfsdl tgit tgd Afmstbtutbfm afu`l bmtdml tf dmik`d tgd rdprdsdmtitbvds fj tgd pdfp`d tf sukstbtutd tgdbr wb``91 tf tgit fj tgdbr afmstbtudmts. Bt bs jir efrd ritbfmi` tf suppfsd, tgit tgd afurts wdrd ldsbomdl tf kd im bmtdredlbitd9<kfly kdtwddm tgd pdfp`d iml tgd `dobsìturd, bm frldr, iefmo ftgdr tgbmos, tf nddp tgd ìttdr wbtgbm tgd `bebts94issbomdl tf tgdbr iutgfrbty. \gd bmtdrprdtitbfm fj tgd ìws bs tgd prfpdr iml pdau`bir prfvbmad fj tgd afurts. I9:Afmstbtutbfm bs, bm jiat, iml eust kd rdoirldl ky hulods, is jumliedmti` ìw. Bj tgdrd sgfu`l gippdm tf kd im9?brrdafmabìk`d virbimad kdtwddm tgd twf, tgd Afmstbtutbfm bs tf kd prdjdrrdl tf tgd stitutd.― 97Î`dximldr Gieb`tfm, Jdldri`bst Sipdr # ?7U92

Dir`bdr vdrsbfms fj tgd Bmtdrmi` [dvdmud Afld iml \rdisury [douìtbfms rdafombzdl bm tgd stitutds tgdesd`vds dxdeptbfms;3

umldr ‐jumliedmti ̀ìw―8 ;9

\rdisury [douìtbfms fj (9212);;

‐Qda. ;2.;9-9. Edimbmo fj mdt bmafed. \gd tix bepfsdl ky agiptdr 9 bs upfm bmafed. Mdbtgdr bmafed;1dxdeptdl ky stitutd fr jumliedmti` ìw... dmtdr bmtf tgd afeputitbfm fj mdt bmafed is ldjbmdl ky sdatbfm ;9.― ;<

VVVVVVVVVVVVVVVVVVV;4

Bmtdrmi` [dvdmud Afld (9212);:

‐Qda ;;(k). Mf ftgdr btdes ird dxdept jrfe orfss bmafed dxadpt ;?

(9) tgfsd btdes fj bmafed wgbag ird, umldr tgd Afmstbtutbfm, mft tixik`d ky tgd Jdldri` Ofvdrmedmt>;7

(;) tgfsd btdes fj bmafed wgbag ird dxdept jrfe tix fm bmafed umldr tgd prfvbsbfms fj imy Iat fj Afmordss stb``;2 bm djjdat> iml (1) tgd bmafed dxdeptdl umldr tgd prfvbsbfms fj sdatbfm 99:.― 13

Mft surprbsbmo`y, tgd B[Q i`sf lfds MF\ prfvbld i `bmd fr kfx fm imy tix jfre wd givd sddm tf ldluat ‐bmafed dxdept ky19jumliedmti` ìw―. \gdy lf tgbs bm frldr tf arditd tgd ji`sd S[DQTES\BFM tgit dvdrytgbmo yfu dirm bs tixik`d. \gd T.Q.1;Quprded Afurt, gfwdvdr, rdafombzdl tgit mft DZD[R\GBMO yfu dirm bs ‐bmafed― fr ji``s bmtf tgd aitdofry fj ‐orfss 11bmafed―. 1<

‐_d eust rdhdat bm tgbs aisd, is wd givd rdhdatdl bm aisds irbsbmo umldr tgd Afrpfritbfm Dxabsd \ix Iat fj149232 (Lfy`d, Af``datfr, v. Ebtagd`` Krftgdrs Af., ;


201/453



202/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;3; fj


203/453



204/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;3< fj


205/453



206/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;3: fj


207/453


208/453


209/453



210/453



211/453



212/453


213/453



214/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;9< fj bmaipik`d fj kdbmo i`bdmdl, tgit bs, sf`l iml trimsjdrrdl ̂ ky IMR edimsU.― 93^Kìan‒s @iw Lbatbfmiry, Jfurtg Dlbtbfm, p. 9:21U99

1. Tmafmstbtutbfmi``y ldprbvd tgd rdabpbdmt fj ‐rdisfmik`d mftbad― fj tgd afmlbtbfms fj tgd bep`bdl kut mft wrbttdm afmtriat.9;Qdd891

[dqubrdedmt jfr [disfmik`d Mftbad, Jfre #34.3;;gttp8//sdle.fro/Jfres/JfreBmldx.gte

i wb``bmomdss tf orimt i prbvb`dod, mft is i eittdr fj rbogt, kut fut;2

fj ldjdrdmad iml offl wb`` . [dafombtbfm tgit fmd sfvdrdbomty i``fws wbtgbm bts tdrrbtfry tf tgd `dobsìtbvd,13dxdautbvd, fr hulbabi` iat fj imftgdr sfvdrdbomty, givbmo lud rdoirl tf rbogts fj bts fwm abtbzdms. Mfwd`` v. Mfwd``,19\dx.Abv.Ipp.,


215/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;94 fj iatbmo fj fmdsd`j. Afndr v.


216/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;9: fj


217/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;9? fj --tf i`` Aisds fj ilebri`ty iml eirbtbed Hurbslbatbfm>--tf9?Afmtrfvdrsbds tf wgbag tgd Tmbtdl Qtitds sgi`` kd i Sirty>-- tf Afmtrfvdrsbds kdtwddm twf fr efrd Qtitds>--97

kdtwddm i Qtitd iml Abtbzdms fj imftgdr Qtitd>--kdtwddm Abtbzdms fj lbjjdrdmt Qtitds>--kdtwddm Abtbzdms fj tgd92 sied Qtitd aìbebmo @imls umldr Orimts fj lbjjdrdmt Qtitds, iml kdtwddm i Qtitd, fr tgd Abtbzdms tgdrdfj, iml;3 jfrdbom Qtitds, Abtbzdms fr Qukhdats. ;9

\gd T.Q. Quprded Afurt gis rdpditdl`y gd`l tgit tgd ‐abtbzdm― fr ‐rdsbldmt― tgdy ird ti`nbmo ikfut bm tgd ikfvd prfvbsbfm bs;;AFMQ\B\T\BFMI@ iml mft Q\I\T\F[R bm miturd.;1

Bt bs bepfrtimt tgit tgd sty`d iml agiriatdr fj tgbs pirty ̀ btboimt, is wd`` is tgd sfurad iml eimmdr fj bts dxbstdmad,;<kd kfrmd bm ebml, is kftg ird lddedl eitdrbi` bm afmsbldrbmo tgd qudstbfm fj tgd hurbslbatbfm fj tgbs afurt, iml fj;4tgd Abraubt Afurt. Bt bs bepfrtimt, tff, tf kd rdedekdrdl, tgit tgd qudstbfm gdrd ribsdl stimls wgf``y umijjdatdl;:

ky imy ̀ dobsìtbfm, afepdtdmt fr bmafepdtdmt, wgbag eiy givd kddm ittdeptdl bm tgd froimbzitbfm fj tgd afurts;? fj tgd Tmbtdl Qtitds> kut ldpdmls dxaùsbvd`y upfm tgd afmstruatbfm fj tgd ;l sdatbfm fj tgd 1l irtba`d fj tgd;7Afmstbtutbfm, wgbag ldjbmds tgd hulbabi` pfwdr fj tgd Tmbtdl Qtitds> jbrst, wbtg rdspdat tf tgd sukhdats dekriadl;2wbtgbm tgit pfwdr> iml, sdafml`y, wbtg rdspdat tf tgfsd wgfsd agiriatdr eiy obvd tgde iaadss, is pirtbds, tf tgd13afurts fj tgd Tmbtdl Qtitds. Bm tgd sdafml krimag fj tgbs ldjbmbtbfm, wd jbml tgd jf``fwbmo dmuedritbfm, is19

ldsarbptbvd fj tgfsd wgfsd pfsbtbfm, is pirtbds, wb`` iutgfrbzd tgdbr p`dilbmo fr kdbmo bep`dildl bm tgfsd afurts>1; iml tgbs pfsbtbfm bs ̀ bebtdl tf "afmtrfvdrsbds tf wgbag tgd Tmbtdl Qtitds ird i pirty> afmtrfvdrsbds 2?*2? kdtwddm11twf fr efrd Qtitds, “ kdtwddm abtbzdms fj lbjjdrdmt Qtitds, “ kdtwddm abtbzdms fj tgd sied Qtitd, aìbebmo ìmls1<umldr orimts fj lbjjdrdmt Qtitds, “ iml kdtwddm tgd abtbzdms fj i Qtitd iml jfrdbom abtbzdms fr sukhdats."14

Mfw, bt gis mft kddm, iml wb`` mft kd, prdtdmldl, tgit tgbs afrpfritbfm aim, bm imy sdmsd, kd bldmtbjbdl wbtg tgd1:Tmbtdl Qtitds, fr bs dmlfwdl wbtg tgd prbvb`dods fj tgd ìttdr> fr bj bt afu`l kd, bt wfu`l a`dir`y kd dxdeptdl jrfe1?i`` `bikb`bty tf kd sudl bm tgd Jdldri` afurts. Mfr bs bt prdtdmldl, tgit tgbs afrpfritbfm bs i Qtitd fj tgbs Tmbfm>17mfr, kdbmo arditdl ky, iml sbtuitdl wbtgbm, tgd Qtitd fj Mdw Hdrsdy, aim bt kd gd`l tf kd tgd abtbzdm fr sukhdat fj i12

jfrdbom Qtitd. Bt eust kd, tgdm, umldr tgit pirt fj tgd dmuedritbfm bm tgd irtba`d quftdl, wgbag obvds tf tgd


218/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;97 fj iml, is tgd mdadssiry jfres fj bmvdstbmo?

i sdrbds fj bmlbvblui`s, fmd ijtdr imftgdr, wbtg tgd sied bldmtbai` rbogts, wfu`l kd bmafmvdmbdmt, bj mft7bepriatbaik`d> bt gis kddm jfuml mdadssiry, wgdm bt bs jfr tgd ilvimtiod fj tgd puk`ba tf givd imy pirtbauìr2

rbogts ndpt fm jfft iml afmtbmudl, tf afmstbtutd irtbjbabi` pdrsfms, wgf eibmtibm i pdrpdtui` suaadssbfm, iml93dmhfy i nbml fj `doi` beefrti`bty. \gdsd irtbjbabi` pdrsfms ird ai``dl afrpfritbfms."99

\gbs sied lbstbmoubsgdl wrbtdr, bm tgd jbrst kffn fj gbs Afeedmtirbds, p. 9;1, siys, "\gd rbogts fj pdrsfms ird9;suag is afmadrm iml ird immdxdl tf tgd pdrsfms fj edm, iml wgdm tgd pdrsfm tf wgfe tgdy ird lud bs rdoirldl,91ird ai``dl sbep`y rbogts> kut wgdm wd afmsbldr tgd pdrsfm jrfe wgfe tgdy ird lud, tgdy ird tgdm ldmfebmitdl,9<lutbds," Iml ioibm, aip. 93tg fj tgd sied kffn, trditbmo fj tgd SDFS@D, gd siys, "\gd pdfp`d ird dbtgdr i`bdms,94tgit bs, kfrm fut fj tgd lfebmbfms fr i``dobimad fj tgd arfwm> fr mitbvds, tgit bs, suag is ird kfrm wbtgbm bt." Tmldr9:fur fwm systdes fj pf`bty, tgd tdre, abtbzdm, bep`ybmo tgd sied fr sbebìr rdìtbfms tf tgd ofvdrmedmt iml tf9?sfabdty wgbag ippdrtibm tf tgd tdre, sukhdat, bm Dmoìml, bs jieb`bir tf i``. Tmldr dbtgdr systde, tgd tdre usdl bs97

ldsbomdl tf ipp`y tf eim bm gbs bmlbvblui` agiriatdr, iml tf gbs mituri` aipiabtbds> tf i kdbmo, fr iodmt,92 pfssdssbmo sfabi` iml pf`btbai` rbogts, iml sustibmbmo, sfabi`, pf`btbai`, iml efri` fk`boitbfms. Bt bs bm tgbs;3 iaadptitbfm fm`y, tgdrdjfrd, tgit tgd tdre, abtbzdm, bm tgd irtba`d fj tgd Afmstbtutbfm, aim kd rdadbvdl iml;9umldrstffl. _gdm lbstrbkutbmo tgd hulbabi` pfwdr, tgit irtba`d dxtdmls bt tf afmtrfvdrsbds kdtwddm abtbzdms fj;;

lbjjdrdmt Qtitds. \gbs eust edim tgd mituri` pgysbai` kdbmos afepfsbmo tgfsd sdpiritd afeeumbtbds, iml aim,;1 ky mf vbf`dmad fj bmtdrprdtitbfm, kd eild tf sbombjy irtbjbabi`, bmafrpfrdì , tgdfrdtbai`, iml bmvbsbk`d arditbfms.;< I afrpfritbfm, tgdrdjfrd, kdbmo mft i mituri` pdrsfm, kut i edrd arditurd fj tgd ebml, bmvbsbk`d iml bmtimobk`d,;4

aimmft kd i abtbzdm fj i Qtitd, fr fj tgd Tmbtdl Qtitds, iml aimmft ji`` wbtgbm tgd tdres fr tgd pfwdr fj tgd;: ikfvd-edmtbfmdl irtba`d, iml aim tgdrdjfrd mdbtgdr p`dil mfr kd bep`dildl bm tgd afurts fj tgd Tmbtdl Qtitds. ;? Ioibmst tgbs pfsbtbfm bt eiy kd urodl, tgit tgd 22*22 afmvdrsd tgdrdfj gis kddm ru`dl ky tgbs afurt, iml tgit tgbs;7eittdr bs mf ̀ fmodr fpdm jfr qudstbfm. Bm imswdr tf suag im irouedmt, B wfu`l rdp`y, tgit tgbs bs i eittdr bmvf`vbmo;2i afmstruatbfm fj tgd Afmstbtutbfm, iml tgit wgdrdvdr tgd afmstruatbfm fr tgd bmtdorbty fj tgit siardl bmstruedmt13bs bmvf`vdl, B aim gf`l eysd`j trieed``dl ky mf prdadldmt fr muekdr fj prdadldmts. \git bmstruedmt bs ikfvd i``19

prdadldmts> iml bts bmtdorbty dvdry fmd bs kfuml tf vbmlbaitd ioibmst imy muekdr fj prdadldmts, bj kd`bdvdl tf1;trdmag upfm bts suprdeiay. @dt us dxiebmd bmtf wgit tgbs afurt gis prfpfumldl bm rdjdrdmad tf bts hurbslbatbfm bm11aisds bm wgbag afrpfritbfms givd kddm pirtbds> iml dmldivfr tf isadrtibm tgd bmjùdmad tgit eiy kd aìbedl jfr1<wgit tgdy givd gdrdtfjfrd ru`dl bm suppfrt fj suag hurbslbatbfm. \gd jbrst bmstimad bm wgbag tgbs qudstbfm wis14krfuogt lbrdat`y kdjfrd tgbs afurt, wis tgit fj tgd Kimn fj tgd Tmbtdl Qtitds v. Ldvdiux, 4 Arimag, :9. Im1:dxiebmitbfm fj tgbs aisd wb`` prdsdmt i strbnbmo bmstimad fj tgd drrfr bmtf wgbag tgd strfmodst ebmls eiy kd `dl,1?wgdmdvdr tgdy sgi`` ldpirt jrfe tgd pìbm, afeefm iaadptitbfm fj tdres, fr jrfe wd`` isadrtibmdl trutgs, jfr tgd17ittibmedmt fj afmaùsbfms, wgbag tgd sukt`dst bmodmubty bs bmafepdtdmt tf sustibm. \gbs arbtbabse upfm tgd ldabsbfm12bm tgd aisd fj tgd Kimn v. Ldvdiux, eiy pdrgips kd sgbd`ldl jrfe tgd agirod fj prdsueptufusmdss, ky i


219/453



220/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;;3 fj i afrpfritd kfly bs mft i abtbzdm fj tgd Tmbtdl Qtitds.9 Kdrdi Af``dod v. Ndmtuany, ;99 T.Q. @bkdrty _irdgfusd Af. v. \fkiaaf Orfwdrs , ;?: T.Q. ?9 , 72 (92;7) > Orfshdim v. Iedrbaim Srdss Af. , ;2? T.Q.;:;11 , ;


221/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;;9 fj bt wis mft ipp`bdl bm afmtrfvdrsbds? kdtwddm jfrdbomdrs. Kut is tgd muekdr fj jfrdbomdrs bmardisdl bm [fed bt kdaied mdadssiry tf jbml sfed ̀ iw jfr7ldablbmo lbsputds iefmo tgde. Jfr tgbs tgd [feim afurts gbt upfm i vdry sbmouìr dxpdlbdmt. Fksdrvbmo tgit i``2tgd surrfumlbmo pdfp`ds wbtg wgfe tgdy wdrd iaquibmtdl gil adrtibm prbmabp`ds fj ìw bm afeefm, tgdy tffn93tgfsd afeefm prbmabp`ds is ru`ds fj ldabsbfm jfr suag aisds, iml tf tgd kfly fj ìw tgus fktibmdl tgdy oivd tgd99mied fj Hus odmtbue. \gd pfbmt fm wgbag tgd hus odmtbue lbjjdrdl efst mftbadik`y jrfe tgd Hus abvb`d wis bts9;sbep`babty iml lbsrdoirl fj jfres. I`` iragiba ìw bs ju`` fj jfres, adrdefmbds iml wgit tf i efldrm ebml sdde91usd`dss iml iksurl tdagmbai`btbds. \gbs wis trud fj tgd ̂ abvbÙ ̀ iw fj f`l [fed. Bm eimy aisds i si`d, jfr bmstimad,9<afu`l kd eild fm`y ky tgd fksdrvimad fj i adrtibm dìkfritd sdt fj jfres nmfwm is eimabpitbfm> bj imy fmd fj94tgdsd wis febttdl tgd trimsiatbfm wis vfbl. Iml lfukt̀ dss tgd ̀ iws fj tgd surrfumlbmo pdfp`ds gil diag bts fwm9:

pdau`bir rdqubrdedmts. Kut bm i`` fj tgde tgd afmsdmt fj tgd pirtbds tf trimsjdr tgd fwmdrsgbp jfr i prbad wis9?

rdqubrdl. \gd [feim afurts tgdrdjfrd bm afmstruatbmo tgdbr systde fj Hus odmtbue jbxdl upfm tgbs afeefm97agiriatdrbstba iml lbsrdoirldl tgd ̀ fai` jfres, sf tgit i si`d kdaied tgd sbep`dst ijjibr pfssbk`d.92

13. Ijtdr tgd afmqudst fj Orddad, tgd Orddn pgb`fsfpgy eild bts wiy tf [fed, iml stfbabse bm pirtbauìr fktibmdl;3i ordit vfoud iefmo tgd ìwydrs. _btg bt aied tgd afmadptbfm fj miturì ìw (Hus mituri`d) fr tgd ìw fj miturd;9(hus miturid)> tf `bvd iaafrlbmo tf miturd wis tgd eibm tdmdt fj tgd stfba efri`bty. \gd bldi wis fj sfed sbep`d;;

prbmabp`d fr prbmabp̀ ds jrfe wgbag, bj tgdy afu`l kd lbsafvdrdl, i afep`dtd, systdeitba iml dqubtik`d sdt fj ru`ds;1 fj afmluat afu`l kd ldluadl, iml tgd umjfrtumitd ldpirturd jrfe wgbag ky eimnbml odmdri`̀ y wis tgd sfurad;< fj tgd afmjusbfm iml bmhustbad tgit prdvib̀ dl bm gueim ijjibrs. \f krbmo tgdbr fwm ìw bmtf afmjfrebty wbtg tgd;4ìw fj miturd kdaied tgd ibe fj tgd [feim hurbsts, iml tgd pridtfr's dlbat iml tgd rdspfmsds wdrd tgd bmstruedmts;:wgbag tgdy usdl tf iaafep`bsg tgbs. Qbep`babty iml umbvdrsi`bty tgdy rdoirldl is eirns fj mituri` ̀ iw, iml sbmad;?tgdsd wdrd dxiat`y tgd qui`btbds wgbag kd`fmodl tf tgd hus odmtbue, bt wis mf efrd tgim mituri` tgit tgd twf sgfu`l;7tf i afmsbldrik`d dxtdmt kd bldmtbjbdl. \gd rdsu`t wis tgit umldr tgd mied fj mituri` ìw prbmabp`ds ìrod ỳ tgd;2sied is tgfsd wgbag tgd [feim afurts gil jfr i ̀ fmo tbed kddm ilebmbstdrbmo kdtwddm jfrdbomdrs pdreditdl iml13trimsjfredl tgd wgf`d [feim ̀ iw.19

\gd wiy bm wgbag tgbs wis it jbrst lfmd wis ky rdafombzbmo twf nbmls fj rbogts, rbogts ky tgd abvb` ìw iml rbogts1;ky mituri` ìw, iml priatbai``y sukfrlbmitbmo tgd jfredr tf tgd ìttdr. \gus bj Aibus wis tgd fwmdr fj i tgbmo ky11tgd abvb` ìw iml \btbus ky mituri` ìw,tgd afurts wfu`l mft bmlddl ldmy up iml lfwm tgd rbogt fj Aibus. \gdy1<ilebttdl tgit gd wis fwmdr > kut tgdy wfu`l mft pdrebt gbe tf dxdrabsd gbs `doi` rbogt tf tgd prdhulbad fj \btbus,14tf wgfe fm tgd ftgdr giml tgdy iaafrldl tgd priatbai` kdmdjbts fj fwmdrsgbp> iml sf ky tinbmo iwiy tgd `doi`1:fwmdr's rdedlbds tgdy priatbai``y mu`̀ bjbdl gbs rbogt. Ijtdrwirls tgd twf nbmls fj ìws wdrd efrd afep̀ dtd`y1?afmsf`blitdl, tgd f`ldr abvb` ìw obvbmo wiy tf tgd ìw fj miturd wgdm tgd twf afmj`batdl. \gbs lfuk`d systde fj17

rbogts bm tgd [feim ìw bs fj bepfrtimad tf tgd stuldmt fj tgd Dmo`bsg ìw, kdaiusd i vdry sbebìr lui`bse12 irfsd iml stb`` dxbsts bm tgd ìttdr, wgfsd frbobm bs mf lfukt triadik d̀ bm pirt tf tgd bmjùdmad fj [feim bldis.


222/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;;; fj


223/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;;1 fj


224/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;;< fj


225/453



226/453


227/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;;? fj


228/453



229/453

Jìwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;;2 fj QFT[AD8 gttp8//jieouirlbim.fro/lbsaìbedr.gteU <

Qf bm ftgdr wfrls, wd usd tgd QIED sfurads fj dvbldmad is tgd T.Q. Quprded Afurt btsd`j usds. \gdy quftd stitutds,4

rdouìtbfms, ìw kffns, `doi` lbatbfmirbds, iml ofvdrmedmt puk`baitbfms is iutgfrbtbds bm tgdbr ru`bmos iml sf lf wd. Qbmad i``:

ird dqui` umldr tgd ìw, wd givd tgd sied rbogt tf lf tgbs is tgd ofvdrmedmt. Imyfmd wgf ittians FT[ dvbldmtbiry sfurads?

fj kd`bdj bmlbrdat`y bs ittianbmo kftg tgd ofvdrmedmt lbrdat`y, wgbag bs tgd sfurad fj ièfst i`` fj fur dvbldmad, is wd`` is tgd7 T.Q. Quprded Afurt bmlbrdat`y, kdaiusd wd rd`y fm tgd QIED ardlbk`d sfurads fj dvbldmad tf prfvd fur fpbmbfms is tgdy lf.2

\gd Edekdr Iorddedmt, Jfre #39.339 fj tgd QDLE sbstdr sbtd tgit usds fur eitdrbi`s afmtibms tgd jf``fwbmo wirmbmo tf93

prdvdmt imyfmd jrfe rd`ybmo dbtgdr fur fpbmbfms fr IMRFMD D@QD‒Q fpbmbfms dbtgdr899

QDLE Edekdr Iorddedmt, Jfre #39.3399;Qdatbfm 9.18 Fk`boitbfms fj Edekdrsgbp91

\gd fm`y tgbmo B wb`` usd tgd eitdrbi`s, dluaitbfm, fr bmjfreitbfm jfr tgit ird prfvbldl ky tgd ebmbstry bs tf9<wfrsgbp, sdrvd, iml o`frbjy ey Arditfr ikfvd dvdry eim, ru`dr, ìw, fr ofvdrmedmt iml tf Sdtbtbfm tgd94Ofvdrmedmt jfr i [dlrdss fj Orbdvimads fj wrfmos ioibmst ey `bjd, ̀ bkdrty, prfpdrty, iml jieb`y tgit vbfìtd dbtgdr9:tgd Arditfr‒s Qfvdrdbom @iws fr eim‒s ̀ iws. \gbs bs im dxdrabsd fj ey rd`bobfus jibtg iml ey rbogt tf Sdtbtbfm tgd9?Ofvdrmedmt tgit bs prftdatdl ky tgd Jbrst Iedmledmt tf tgd Afmstbtutbfm fj tgd Tmbtdl Qtitds fj Iedrbai. \gbs bs97i ̀ iwju` purpfsd sf tgit bt aim mdvdr kd sibl tgit dbtgdr B mfr tgd ebmbstry ird dmoiobmo bm umìwju` iatbvbty sukhdat92

tf imy pdmi`ty fr ftgdr umafmstbtutbfmi` ‐ Kb`` fj Ittibmldr ―. ;3

^. . .U;9


230/453

J`iwdl \ix Irouedmts tf Ivfbl, Zdrsbfm 9.;? ;13 fj 7

QFT[AD8 gttp8//sdle.fro/pirtbabpitd/e

flawed tax arguments to avoid, form #08.004

Documents