Finance Act, 1999
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Amendment of section 26 (recovery of fines) of Management Act of 1891. |
172.—Section 26 of the Management Act of 1891 is hereby amended by the substitution of the following section for section 26: | |
“26.—(1) Any penalty imposed by this Act or any forfeiture incurred in connection with duty shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceedings, at the suit of the Attorney General or the Minister for Finance or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890 . | ||
(2) The provisions of section 39 of the Finance Act, 1926 , shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of a penalty referred to in subsection (1).”. |