SMITH,
J.
(oral)
:—I
feel
that
nothing
is
to
be
gained
by
hearing
you,
Mr.
Locke,
on
the
other
points.
I
am
sorry
if
I
appear
to
be
rather
firmly
against
you,
Mr.
Clearihue.
We
had
the
pleasure
of
hearing
you
four
days
before
this
in
the
Court
of
Appeal
and
I
did
my
best
to
study
the
matter
when
I
wrote
my
judgment.
I
do
not
wish
now
to
say
anything
about
this
case
one
way
or
the
other
and
certainly
I
am
not
reflecting
upon
anyone
at
all.
I
think
there
was
a
mistake
somewhere
or
a
misapprehension
and
as
I
indicated
before,
it
is
of
the
nature
of
something
that
might
result
in
a
miscarriage
of
justice
and
I
should
think
the
Department
would
welcome
the
opportunity
I
now
give
to
review
the
matter
and
to
see
that
an
injustice
is
not
inadvertently
done.
I
accordingly
set
aside
the
assessment
and
direct
a
reference
back
to
the
Honourable
the
Minister,
with
a
direction
that
he
refer
the
matter
to
the
Board
of
Referees
to
the
end
that
a
new
assessment
be
made,
and
that
an
appropriate
opportunity
be.
given
to
the
other
side
to
be
heard.
Now,
with
respect
to
costs?
Mr.
Locke:
(To
the
Court)
Mr.
CLEARIHUE:
(To
the
Court)
SMITH
J.:
I
think,
there,
too,
Mr.
Clearihue,
I
have
no
option
but
to
grant
the
Appellant’
Ss
costs.