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Assessment of duty on failure to deliver an account.
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31.—(1) Where a person, liable to deliver an account of property for the purpose of the assessment of estate duty, or of legacy duty, or of succession duty, fails to deliver such account to the Revenue Commissioners, it shall be lawful for the Revenue Commissioners, acting by any of such Commissioners or by any of their officers, to make an assessment of the said duty payable in respect of such property to the best of their knowledge, information, and belief.
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(2) Whenever any such assessment as is mentioned in the next preceding sub-section of this section is made in accordance with that sub-section, the Revenue Commissioners shall—
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(a) if the place of residence of the person liable to deliver the account mentioned in the said sub-section is known to the Revenue Commissioners, send or cause to be sent by registered post addressed to such person at his said place of residence a duplicate of such assessment, or
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(b) if such place of residence is not known to the Revenue Commissioners, publish in the Iris Oifigiúil a notice of the making of such assessment, with such particulars thereof as the Revenue Commissioners shall think proper.
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(3) Whenever any such assessment as is mentioned in the first sub-section of this section is made in accordance with that sub-section, the person liable to deliver the account mentioned in the said sub-section or any person aggrieved by such assessment shall have the like right of appeal against such assessment as he would have had if such assessment had been made on an account delivered by an accountable party, save that, where notice of such assessment is required by this section to be published in the Iris Oifigiúil, the time limited by law for such appeal shall run from the date of such publication of such notice.
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(4) The duty assessed by an assessment made under this section shall be recoverable in the same manner and by the like proceedings as such duty, if it had been assessed on an account delivered by an accountable party, would have been recoverable.
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