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Recovery of income tax.
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7.—(1) Whenever any person (in this section called a “defaulter”) makes default in paying any sum which may be levied upon him in respect of income tax, and notwithstanding (in the case of a Schedule A assessment) that the defaulter is not named in the assessment of the tax, the Collector by whom the sum so in default is collectable may issue a certificate to the Under-Sheriff of the County in which the defaulter resides or has a place of business or (when the tax in default is charged on lands or tenements) in which the lands and tenements are situate, certifying the amount of the sum so in default and the person upon whom the same is leviable and the lands and tenements (if any) on which the sum is charged.
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(2) Immediately upon receipt of any such certificate as is mentioned in the foregoing sub-section, the Under-Sheriff shall proceed to levy the sum therein certified to be in default by seizing all or any of the goods, animals and other chattels within his bailiwick belonging to the defaulter and (when the tax in default is charged on lands or tenements) all or any goods, animals and other chattels which may be found on such lands or tenements, and for such purposes the Under-Sheriff shall (in addition to the rights, powers and duties conferred on him by this section) have all such rights, powers and duties as are for the time being vested in him by law in relation to the execution of a writ of fieri facias so far as the same are not inconsistent with the additional rights, powers and duties conferred on him by this section.
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(3) It shall be the duty of the bailiff or other person employed by an Under-Sheriff to levy execution under any such certificate as is mentioned in this section, immediately upon entry and before seizure, to produce on demand to the defaulter or other the person in apparent possession of the lands and premises upon which such bailiff or other person shall enter, the warrant of this authority from the Under-Sheriff, and on the like demand to deliver a true copy thereof to the defaulter or other person in such apparent possession as aforesaid.
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(4) It shall be the duty of every Under-Sheriff under whose authority execution shall be levied upon goods, animals, or other chattels under any such certificate as aforesaid to cause an itemised inventory of the chattels seized to be made out within forty-eight hours of seizure and, if practicable, before any removal, to cause to be furnished to the defaulter or other the person in apparent possession of such chattels a duplicate of such inventory signed by the Under-Sheriff or by a person acting on his behalf.
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(5) It shall be lawful for any Under-Sheriff who shall take any goods, animals or other chattels in execution under any such certificate as aforesaid to sell by public auction such goods, animals or other chattels at any time after the expiration of a period of twenty-four hours after he shall have taken the same in execution, but so that he shall not allow any unreasonable delay to occur, and it shall not be necessary for the Under-Sheriff to publish or announce that any such sale is a sale by an Under-Sheriff or is a sale of goods, animals or chattels taken in execution.
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(6) Any Under-Sheriff who shall have taken goods, animals or other chattels in execution under any such certificate as aforesaid may sell such goods, animals and chattels by public auction at such place or places, whether within or outside his bailiwick, and whether within or outside the territorial boundaries of Saorstát Eireann in which in his opinion such goods, animals and chattels can be sold to the best advantage, and may remove such goods, animals and chattels or any of them or cause same to be removed from the place where same were seized to such place or places of sale.
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(7) All goods, animals and other chattels taken in execution by any Under-Sheriff under any such certificate as aforesaid may, pending the sale thereof, be impounded, stored and kept by the Under-Sheriff in such place or places whether within or outside his bailiwick and whether within or outside the territorial boundaries of Saorstát Eireann as he shall think fit, and notwithstanding that such place or places is or are not appointed or authorised by law to be used as pounds.
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(8) Wherever any goods, animals or other chattels shall be removed under this section by or by order of the Under-Sheriff to any place outside his bailiwick, the Under-Sheriff shall in addition to the amount of the tax stated in the certificate under which such goods, animals and chattels were seized and of all other charges leviable under or by virtue of this section, levy for the amount of all costs incurred by him—
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(a) in or about the removal of such goods, animals and chattels from the places at which they were seized to every place (including the place of sale) to which such goods, animals and chattels are removed before the sale thereof;
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(b) in or about the storing, impounding and preservation of such goods, animals and chattels (including the feeding and watering of such animals) between the time of seizure and the time of sale;
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(c) in or about the sale and any attempted sale of such goods, animals or chattels other than a sale or attempted sale within the bailiwick of the Under-Sheriff.
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All such costs and expenses as are mentioned in this sub-section may be deducted by the Under-Sheriff from the proceeds of the sale of the goods, animals and chattels as a first charge thereon.
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(9) The Under-Sheriff shall be sole judge of the place or places at which any goods, animals or other chattels taken in execution by him can be sold to the best advantage and no action shall lie against any Under-Sheriff on account of his having sold any such goods, animals or chattels as aforesaid outside his bailiwick.
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(10) Every person who after the passing of this Act shall in good faith purchase at a sale held by or under the authority of an Under-Sheriff any goods, animals or other chattels taken in execution by such Under-Sheriff under any such certificate as aforesaid, shall acquire a good title valid against all persons to the goods, animals and chattels so purchased notwithstanding any invalidity or irregularity in or about the seizure or sale of such goods, animals or chattels, and whether he knows or ought or could have known or is affected with any kind of notice that the sale is a sale by or under the authority of an Under-Sheriff or not.
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(11) The power and authority of an Under-Sheriff to sell any goods, animals or other chattels taken in execution by him under any such certificate as aforesaid shall not be prejudiced or affected by reason of such goods, animals or chattels having been out of the custody of the Under-Sheriff or by reason of his custody thereof having been by any means interrupted at any time or times between the time of the seizure and the time of the actual sale of such goods, animals or chattels.
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(12) No action shall lie against an Under-Sheriff for or on account of his having entered or broken into any lands, house, close or other premises for the purpose of taking into execution under any such certificate as aforesaid any goods, animals or other chattels which were or might be on or in such lands, house, close or premises, or for or on account of any injury occasioned to such lands, house or premises by or in the course of such entry or breaking in: Provided always that before breaking into any dwelling house or other building the Under-Sheriff shall have made reasonable efforts to enter peaceably and without violence: Provided also that in any case where the Under-Sheriff shall break and enter the premises of a person other than the defaulter named in the certificate, he shall either have found some goods, animals or other chattels of the defaulter therein or thereon or shall have had reasonable grounds for believing that there were some such goods, animals or chattels therein or thereon.
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(13) No action shall lie against, and no penalty shall be incurred by, any Under-Sheriff in the absence of fraud, malice or gross negligence, for or on account of his having seized or sold under any such certificate as aforesaid more or less goods, animals or other chattels than would or might be sufficient or meet the full amount of the tax stated in such certificate and all fees, charges and expenses leviable under or by virtue of such certificate.
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(14) Sub-sections (3) to (13) inclusive of this section shall only apply to any such certificate as aforesaid which relates to Income Tax for the year beginning on the 6th day of April, 1923, or any previous year.
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