Finance Act, 1985
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Proceedings in excise cases in the District Court. |
39.—(1) Notwithstanding the provisions of any other enactment, proceedings instituted in the District Court for the recovery of any fine or penalty imposed under or by virtue of the statutes which relate to the duties of excise or to the management of those duties or under any instrument relating to the duties of excise or the management of those duties made under statute may be so instituted— | |
(a) in case such fine or penalty relates to an offence connected with any of the duties imposed by paragraphs 4 and 5 of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 ( S.I. No. 57 of 1979 ), within three years from the date of the commission of the offence, or | ||
(b) in any other case, within one year from the date of the commission of the offence in respect of which such fine or penalty was imposed. | ||
(2) Proceedings for the condemnation of any goods seized as liable to forfeiture under or by virtue of the statutes which relate to the duties of excise or to the management of those duties may be instituted in the District Court. | ||
(3) Section 3 of the Excise Act, 1848 , is hereby repealed. | ||
(4) Section 75 (4) of the Finance Act, 1984 , is hereby repealed. |