Danze Entp & 7 Ors v Commissioner General (Misc. Appl. No. 955 of 1997) [1997] UGHC 3 (24 November 1997)

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)}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1 \widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid7490595 \fs24\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\b\ul\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 THE REPUBLIC OF UGANDA \line IN THE HIGH COURT OF UGANDA AT KAMPALA \line MISC. APPLC. }{\b\ul\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid7490595 NO}{\ul\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 . }{ \b\ul\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 955 OF 1997 }{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \line (Arising from Civil Suit }{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid7490595 No}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 . }{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 115 of 1997) \line DANZE ENTP. LTD }{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid7490595 7}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 }{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 ORS::::::::}{\b\lang1033\langfe2057\langnp1033\insrsid7490595 :::::::::::::::::}{ \b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 :::: PLAINTIFFS/APPLICANTS \line versus \line COMMISSIONER GENERAL }{\lang1033\langfe2057\langnp1033\insrsid7490595 ::::::}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 :}{\lang1033\langfe2057\langnp1033\insrsid7490595 ::::::::::::::::::::::::::::}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 ::::: }{ \b\lang1033\langfe2057\langnp1033\insrsid7490595 DEFENDANT/}{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 RESP. \line }{\b\lang1033\langfe2057\langnp1033\insrsid7490595 \par }\pard \s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid7490595 {\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 BEFORE: }{ \b\ul\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 The Hon. Principal Judge Mr. Justice J. H. Ntabogba \line RULING: }{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \line }{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid7490595 This}{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 is a ruling on the }{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid7490595 application brought}{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 by notice of motion pursuant to order 37 rules 6,7 and 9 of the }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid7490595 Civil Procedure}{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 }{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 Rules. It is brought by the six plaintiffs in High Court C ivil Suit No. 115 of 1997 in which the defendant is the Uganda Revenue Authority represented by the Commissioner General of the Authority. The application seeks the following Court Orders:}{\lang1033\langfe2057\langnp1033\insrsid7490595 -}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }\pard \s15\ql \fi-720\li720\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid7490595 {\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (a}{ \lang1033\langfe2057\langnp1033\insrsid7490595 ) \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That \'93the trade goods set out in an annexture to the affidavit in support of the application which are the subject matter of the suit be released to the applicants for sale in the ordinary course of business or on such terms and directions as this Honourable Court may be pleased to order in which event the court shoul d put in consideration the operation expenses set out in\'94 \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (b) }{\lang1033\langfe2057\langnp1033\insrsid7490595 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That \'93the applicants be allowed to}{ \lang1033\langfe2057\langnp1033\insrsid7490595 inspect the trade goods seized}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 }{\lang1033\langfe2057\langnp1033\insrsid7490595\charrsid16719794 in various}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 premises to establish the extent of damage to the trade goods.\'94\line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (c) }{\lang1033\langfe2057\langnp1033\insrsid7490595 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That \'93costs of this application be provided for.\'94 \line } {\lang1033\langfe2057\langnp1033\insrsid7490595 \par }\pard \s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid7490595 {\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 The grounds upon which this application is based are set out in the affidavit which was sworn by Mr. John Ndyabagye, the Executive Director of Danze Enterprises Limited, the first of the six plaintiffs/applicants. He swore on the affidavit in suppor t of the application on 24/10/97. \line The reasons given for the sale of the trade goods are that some of the trade goods are perishable in nature and are therefore subject to speedy and natural deterioration rendering them unfit for consumption or their inten ded use. The category of those goods which are perishable in nature are listed down in category D of annexture A to the affidavit of John Ndyabagye. Annexture A is a categorized list of th}{\lang1033\langfe2057\langnp1033\insrsid7490595 e goods seized by the defendant/}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 respondent. \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 Annexture B to the same affidavit of John Ndyabag}{\lang1033\langfe2057\langnp1033\insrsid7490595 ye is an inspection report of M/}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 s Independent Adjust}{\lang1033\langfe2057\langnp1033\insrsid7490595 ers Uganda Limited trading as Mc}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 Larens Toplis. The report concentrated on the perishable goods, such as sugar, batteries, wheatflour, candies etc. The report clearly shows that t he trade goods subject thereof are perishable and indeed some had started to perish at the time of compilation of the report which was on 12/3/97. \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }\pard \s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16719794 {\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 Although this application concentrates on the perishable nature of some of the goods subject of the Civil Su it as the main ground for the goods to be sold, there are other equally compelling reasons embracing even the nonperishable goods. The damage on any of the goods resulting from long period storage would diminish the value of the goods thereby resulting in loss to all the parties claiming interest in the goods, whatever such interest. Further, it is important that demurrage charges would continue to accumulate as a result of storage and in fact this is true to date. Sale of the goods would therefore avo id such exorbitant demurrage. \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 In short, sale of these goods would mitigate loss to the interested parties. With these reasons in mind, one would have expected any of the parties to have made an expeditious application for an order of sale of the trade good s. As I pointed out m my ruling delivered on 23/10/97, \'93Counsel on either side seem not to [have been] concerned that the goods... are perishable and that they are actually either perishing and}{ \lang1033\langfe2057\langnp1033\insrsid7490595\charrsid16719794 / [}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 or] also some of them have been reported stolen. It would app ear to me that unless each side is given permission to sell the goods and pocket the proceeds, they do not care whether or not the goods }{\lang1033\langfe2057\langnp1033\insrsid7490595\charrsid16719794 perish}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 or pilfer. Surely, even if an order were made for the goods to be sold under the supervision of the court which would keep the sale of the proceeds for the successful party to eventually collect, it is difficult to see how any of the parties would thereby be prejudiced.\'94 \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 In that ruling of 23/10/97 I also expressed the court\rquote s inability to order the sale, unless it }{\lang1033\langfe2057\langnp1033\insrsid7490595 was moved under order 37 ru}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 le 6 and 7 of the Civil Procedure Rules. It must be noted that all along court has been concerned about its presiding over proceedings that watched valuable trade commodities perish when they could have been converted into cash. After all the goods are trade goods and their ultimate goal is to convert them into cash through their sale. \par }{\b\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \line }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 It is gratifying to note therefore that the parties have waken up to the reality and reason; and that the respondent defendant has been so coop erative as not to oppose the application for an order to sale. It is significant that either party has provided for or contributed to the conduct of the sale by, for instance, providing an expert valuer so that two joint such experts representing either s ide will }{\lang1033\langfe2057\langnp1033\insrsid7490595\charrsid16719794 determine}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 the values of the goods to be sold and the loss occasioned on some of the goods thereby affecting the sale value etc. \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 During the hearing of this application the issue arose as to what mode of sale this court should order. In fact that see ms to be the only issue over which the plaintiff could not agree with the defendant. I had, in a bid to bring the parties to consensus advised them to discuss that question. However, the parties reported, at the commencement of the proceedings of 10/11/97 , that they had atte}{\lang1033\langfe2057\langnp1033\insrsid7490595 mpted but failed to agree. The }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 plaintiffs/applicants maintained that the goods should be released to them and be allowed to be sold \'93in the ordinary course of business.\'94 The defendant, on the other hand, wanted the sale to be by a public auction. \line }{ \lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 In support of the applicants\rquote preference for the sale in the course of business, all the 4 Counsel for the six applicants argued that a sale by public auction is usually panicky and is conducted in a hurry and that an auctioneer usually is not a seller of trade goods; that he sells distressed goods. Accordingly, Counsel argued that a sale by public auction of so many goods of varied types and values would force the goods to be sold at huge discounts. They requested that the sale should be by or dinary course of business of selling trade goods and selling at the best prices that can be offered and accepted. They want the goods to be sold and the sales to be governed by market forces. They undertake to sell within a time limit of 2 months but su bject to coming back to court for extension of the time allowed. They desire that the respondent have representatives at every point of sale so as to be able to check on any irregular transactions that the applicants may make and to be able to lodge prote sts and objections to the court which should supervise the sale. \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 They also request that since the selling process costs money court should provide, in its order, that costs of the sales be met out of the proceeds of the sale. The order should also provide that stock taking be immediately made; that each side appoints a professional valuers or assessor to carry out such stock taking. They concluded that the cost of valuation and sale would be a great deal lower than the cost of auctioning the goods. After a ll, the sale by auction goes to the highest bidder but not necessarily for\bullet the best price. They argued that sale by market forces would still fetch better prices than sale by auction even with a }{ \ul\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 reserve }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 price. Whatever mode of sale is ordered, Counsel requ ested that a track be maintained so that goods of each plaintiff are identified with the proceeds of their sale. \line }{\lang1033\langfe2057\langnp1033\insrsid7490595 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 Counsel for the applicant reinforced their argument with a recent example whereby the entire assets of Foods and Beverages were sold by public }{ \lang1033\langfe2057\langnp1033\insrsid7490595 auction at a sum of Shs. 670m/=}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 and 3 months later only part of those assets were resold by ordinary means at Shs. 4b/= (Four Billion shillings). They said that illustrates that a sale by public auction would fetch less value. \par Mr. }{\lang1033\langfe2057\langnp1033\insrsid7490595\charrsid16719794 Byamukama}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 learned Counsel for the respondent maintained his stand that sale by auction, in the circumstances of the trade goods, would be better than sale in the ordinary way. He referred to the mode of sale advocated by Counsel for the applicants and said:}{ \lang1033\langfe2057\langnp1033\insrsid14232889 - \par }\pard \s15\ql \li720\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid14232889 {\lang1033\langfe2057\langnp1033\insrsid14232889 \'93Their }{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 mode of sale has problems because I do not think that it \line would be possible to sell all the goods in only 2 months. And as we pointed out in paragraph 9 of the affidavit in reply, we do not believe that the applicants have the capacity to conduct the sale as claimed.\'94 \line }{ \lang1033\langfe2057\langnp1033\insrsid14232889 \par }\pard \s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16719794 {\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 Counsel said that the premises nominated by Mr. Ndyabage in his affidavit (in paragraph 10) as the shop where the sale of the goods would be conducted, was shop No.9 Market Street which belonged to a company other than the applicants. He argued that a n order for the plaintiffs to conduct the sale would involve a conflict of interest and subject the sale to non- accountability. It is very cumbersome and difficult to monitor or supervise, if it is a sale by ordinary means in the course of business. By t h e very submission of the plaintiffs that such a sale would be subject to the laws of demand and supply implies that 2 months and any other determined period would be impossible, Counsel argued. He observed, correctly, in my view that if the sale took too long, it would defeat its purpose of saving the goods from deterioration or decay. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 During the course of arguments on both sides a number of other issues were raised. The one that took much of the time was whether or not the seizure of the trade goods b y the respondent was in conformity with the legislative provisions. It will be noticed easily that I have refrained from examining that issue since, in my opinion, that is an issue that will have to be argued at the hearing of the substantive suit. I do n o t think either that it is necessary to argue or decide as to who is owner of the trade goods. That will also be subject of arguments of the substantive suit. My understanding of the purpose of this application is that it seeks an order of sale of the good s so as to avoid damage and pilferage caused by long storage and also to mitigate demurrage charges. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 I do not think that this court should e}{\lang1033\langfe2057\langnp1033\insrsid14232889 ven engage into the nitty gritt}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 y of marketing in the sense of merchant\rquote s whole-sale and retail of goods. While, therefore, appreciating the desirability of selling the trade goods at the most favourable prices, I think that the court\rquote s concerns should be to ensure that the goods are sold at most favourable prices, and as expeditiously as will avoid further loss of good s and also their value. The Court must also ensure that the sale is conducted in most transparent and accountable manner and that the process of sale, no interested party will end up prejudiced. As I have said already, I congratulate the contesting partie s on having seen reason and co-operated with the court to ensure that these goods are fairly converted from goods to cash, which was the purpose I suppose for which they were brought into or through the Country, whatever the case. \line }{ \lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 In the circumstances I am pleased to order as follows:}{\lang1033\langfe2057\langnp1033\insrsid14232889 -}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \par }\pard \s15\ql \fi-720\li720\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid14232889 {\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (a) }{ \lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That the respondent, URA, avails the trade goods as listed in Annexture \lquote A\rquote of Mr. John Ndyabagye\rquote s affidavit in support this application. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (b) }{\lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That the two surveyors/valuation experts, namely Mr. A. S. Babumba-Kyeyune }{\lang1033\langfe2057\langnp1033\insrsid14232889 of M/}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 s Allied Property Surve}{ \lang1033\langfe2057\langnp1033\insrsid14232889 yors, of Total House, Plot 29/3}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 3 Jinja road, Kampala and McLarens Toplis of Independent Adjusters Uganda, Ltd, carryout valuation of the trade goods subject of this application and, in so doing, inspect and establish the damage sustained by any of the good, and also assess the price of all the goods for the purpose of their sale. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (c) }{\lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That while the applicants conduct the sale, the respondent ensure the presence of its representative or representatives who will report immediatel y any irregularity to court should such irregularity occur. As few people as will minimize the expenses of sale must be employed. Only employees of the fi}{\lang1033\langfe2057\langnp1033\insrsid14232889 rst plaintiff shall be involved.}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (d) }{\lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That the sale shall be supervised by the Court through the Regis trar, and that such supervision of the Court means that any party aggrieved by any irregularity or malpractice during, or arising out of the sale, will be reported to the Registrar without delay, and that the Court will give such directives from time to t ime during the sale as will be necessary. \par (e) }{\lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That the sale will keep identified the goods in which each plaintiff claims interest, so as to enable the claimant to identify the proceeds of the sale of the goods it has a claim of interest in. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (f) }{\lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That t he proceeds of the sale will be deposited and kept on escrow account pending the final disposal of the }{\lang1033\langfe2057\langnp1033\insrsid14232889\charrsid16719794 main suit}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 . \line } {\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (g) }{\lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That the surveyors/valuers hereby appointed will commence business and do and complete their work in a period not exceeding 3 weeks from the date of this order. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 (h) }{\lang1033\langfe2057\langnp1033\insrsid14232889 \tab }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 That the sale of the goods will start three weeks from to-day and take a period of two months from the date of commencement of the sale. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 It is ordered. \line }{\lang1033\langfe2057\langnp1033\insrsid14232889 \par }\pard \s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid14232889 {\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 J. H. \line }{ \ul\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 Principal Judge }{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \line 24}{\lang1033\langfe2057\langnp1033\insrsid14232889 /11}{ \lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 /}{\lang1033\langfe2057\langnp1033\insrsid14232889 97}{\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \par }\pard\plain \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16719794 \fs24\lang2057\langfe2057\cgrid\langnp2057\langfenp2057 {\lang1033\langfe2057\langnp1033\insrsid11888314\charrsid16719794 \par }}