PART IX.

Recovery of Taxes and Amendment of Finance (Miscellaneous Provisions) Act, 1956: Income tax, Sur-tax and Corporation Profits tax.

54. —(1) Without prejudice to any other means by which payment of sums due in respect of income tax, sur-tax or corporation profits tax may be enforced, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name in the High Court for the recovery of any sum due in respect of any of those taxes, as a debt due to the Minister for Finance for the benefit of the Central Fund, from the person charged therewith or from his executors or administrators or from any person from whom the sum in question is collectable, whether the person so charged was so charged before or after the passing of this Act, and the proceedings may be commenced by summary summons.

(2) If an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) of this section—

(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,

(b) where such other officer is nominated under paragraph (a) of this subsection, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and

(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.

(3) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purpose of subsection (1) of this section, shall be evidence until the contrary is proved of those facts.

(4) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1) of this section, that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subsection (1) of this section and that he has been nominated by them, in relation to the proceedings, for the purposes of subsection (2) of this section, shall be evidence until the contrary is proved of those facts.

(5) In proceedings pursuant to this section—

(a) a certificate signed by an inspector of taxes certifying the fact that before the institution of the proceedings a stated sum for income tax became due and payable by the defendant under an assessment which had become final and conclusive, and

(b) a certificate signed by a collector of income tax certifying the following facts, namely, that he is the collector duly authorised to collect the said stated sum, that before the institution of the proceedings payment of the said stated sum was duly demanded from the defendant and that the said stated sum or a stated part thereof remains due and payable by the defendant,

shall be evidence until the contrary is proved of those facts.

(6) In proceedings pursuant to this section—

(a) a certificate signed by the Clerk to the Special Commissioners certifying the following facts, namely, that before the institution of the proceedings a stated sum for sur-tax became due and payable by the defendant under an assessment which had become final and conclusive and that before the institution of the proceedings payment thereof was duly demanded from the defendant, and

(b) a certificate signed by the Accountant-General of Revenue certifying the fact that the said stated sum or a stated part thereof remains due and payable by the defendant,

shall be evidence until the contrary is proved of those facts.

(7) In proceedings pursuant to this section—

(a) a certificate signed by an officer of the Revenue Commissioners certifying the following facts, namely, that before the institution of the proceedings a stated sum for corporation profits tax became due and payable by the defendant under an assessment which had become final and conclusive and that before the institution of the proceedings payment thereof was duly demanded from the defendant, and

(b) a certificate signed by the Accountant-General of Revenue certifying the fact that the said stated sum or a stated part thereof remains due and payable by the defendant,

shall be evidence until the contrary is proved of those facts.

(8) (a) Each of the following provisions of this section shall be a relevant provision of this section for the purposes of this subsection:

(i) subsection (3),

(ii) subsection (4),

(iii) paragraph (a) of subsection (5),

(iv) paragraph (b) of subsection (5),

(v) paragraph (a) of subsection (6),

(vi) paragraph (b) of subsection (6),

(vii) paragraph (a) of subsection (7),

(viii) paragraph (b) of subsection (7).

(b) In proceedings pursuant to this section, a certificate certifying the fact or facts referred to in a relevant provision and purporting to be signed as specified in that provision may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by a person holding, at the time of the signature, the office or position indicated in the certificate as the office or position of the person signing.

(9) All or any of the sums due from any one person in respect of any one or more of the taxes mentioned in subsection (1) of this section may be included in the same summons.

(10) The provisions of subsection (2) of section 27 of the Finance Act, 1946 (No. 15 of 1946), shall apply to proceedings pursuant to this section as if those provisions were in terms made applicable thereto.

(11) Subject to this section, the rules of the High Court for the time being applicable to civil proceedings commenced by summary summons shall apply to proceedings pursuant to this section.

55. —(1) In this section “the principal section.” means section 7 of the Finance Act, 1923 (No. 21 of 1923).

(2) Subject to subsection (3) of this section, subsections (1) and (2) of the principal section shall apply in relation to the recovery of sur-tax and corporation profits tax, whether assessed before or after the passing of this Act, as they apply in relation to the recovery of income tax.

(3) In any application of subsection (1) of the principal section in relation to the recovery of sur-tax or corporation profits tax, that subsection shall have effect with the substitution of “an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection ” for “the Collector by whom the sum so in default is collectable.”

(4) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945 (No. 25 of 1945), contains a reference to levy under a certificate issued under the principal section, that reference shall be construed as including a reference to levy under a certificate issued under the principal section as extended by this section.

56. —(1) In this section “the Act” means the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956).

(2) Subject to subsection (3) of this section, section 10 of the Act is hereby amended as follows:

(a) in the definition of “year of claim”, “ten” shall, except in relation to subsection (6) of section 12 of the Act, be substituted for “five”,

(b) a year of assessment (in this paragraph referred to as the said year) commencing on or after the 6th day of April, 1960, and not later than the 6th day of April, 1969, may, except in relation to subsection (6) of section 12 of the Act, be a first year of claim in a case in which none of the three consecutive years of assessment of which the first is the year commencing on the 6th day of April, 1957, is or can be the first year of claim for the purpose of making and proving a claim for the said year under section 12 of the Act,

(c) in the definition of “accounting period”, “1966” shall, except in relation to subsection (10) of section 13 of the Act, be substituted for “1961”,

(d) the definition of “goods” shall include—

(i) fish produced within the State on a fish farm, and

(ii) cultivated mushrooms, cultivated within the State,

and, in a case in which books are printed within the State otherwise than by their publisher and they or some of them are exported by their publisher (not being a case to which the proviso to the said definition applies), the books shall be regarded for the purposes of the said definition as having been manufactured within the State by their publisher.

(3) Relief from income tax shall not be given by virtue of subsection (2) of this section in respect of any year of assessment after the year of assessment commencing on the 6th day of April, 1969.

(4) The amendment specified in paragraph (d) of subsection (2) of this section shall have effect as from the passing of the Act, and relief from tax in relation to the period between such passing and the passing of this Act may be given accordingly either by repayment or otherwise as the Revenue Commissioners consider proper.

(5) Subsection (2) of section 15 of the Act is hereby amended, with effect as from the passing of the Act, by the substitution of “body corporate” for “company”.

(6) Section 16 of the Act is hereby amended, with effect as from the 6th day of April, 1958, by the insertion after subsection (5) of the following subsection:

“(5a) Section 4 of the Finance Act, 1937 (No. 18 of 1937), shall apply in relation to an industrial building allowance as it applies in relation to deductions allowable in respect of wear and tear of machinery or plant.”