Finance Act, 1974
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Amendment of section 489 of Income Tax Act, 1967. |
70.— Section 489 (1) of the Income Tax Act, 1967 , is hereby amended by the deletion of “(including as regards the matters mentioned in paragraphs (c) and (d) of this subsection the Collector)” and the said section 489 (1), as so amended, is set out in the Table to this section. | |
TABLE | ||
(1) In any proceedings in the Circuit Court or the District Court for or in relation to the recovery of income tax or sur-tax, an affidavit duly made by an officer of the Revenue Commissioners deposing to any of the following matters— | ||
(a) that the assessment of tax was duly made, | ||
(b) that the assessment has become final and conclusive, | ||
(c) that the tax or any specified part thereof is due and outstanding, | ||
(d) that demand for the payment of the tax has been duly made, | ||
shall be evidence, until the contrary is proved, of the matters so deposed to. |