Finance Act, 1963
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Recovery of tax. |
56.—(1) (a) Without prejudice to any other mode of recovery, the provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply to the recovery of any tax due in accordance with this Part of this Act and the regulations thereunder as they apply in relation to the recovery of income tax. | |
(b) In particular and without prejudice to the generality of paragraph (a) of this subsection, that paragraph applies the provisions of section 162 of the Income Tax Act, 1918, section 7 of the Finance Act, 1923 , sections 11 and 38 of the Finance Act, 1924 , and section 54 of the Finance Act, 1958 . | ||
(c) Provisions as applied by this subsection shall so apply subject to any modifications specified by regulations under section 52 of this Act. | ||
(2) In proceedings instituted by virtue of this section or any regulation under this Part of this Act for the recovery of any amount of tax— | ||
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of tax is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and | ||
(b) a certificate certifying as aforesaid and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners. | ||
(3) Any reference in the foregoing subsections of this section to an amount of tax includes a reference to interest payable in the case in question under section 55 of this Act. | ||
(4) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section or any regulations under this Part of this Act. | ||
(5) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945 , contains a reference to levy under a certificate issued under section 7 of the Finance Act, 1923 , that reference shall be construed as including a reference to levy under a certificate issued under the said section 7 as extended by this section. |