Finance Act, 1965
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Amendment of section 5 of Finance Act, 1929. |
5.— Section 5 of the Finance Act, 1929 , is hereby amended by— | |
(a) the addition at the end of subsection (5) of “and the powers conferred on the Special Commissioners by subsections (7) and (8) of this section may be exercised by one Special Commissioner”; | ||
(b) the substitution for subsections (7) and (8) of the following subsections— | ||
“(7) (a) A notice of appeal not given within the time limited by subsection (1) of this section shall be regarded as having been so given where, on an application in writing having been made to him in that behalf, the inspector of taxes or such other officer as aforesaid, being satisfied that, owing to absence, sickness or other reasonable cause, the applicant was prevented from giving notice of appeal within the time limited and that the application was made thereafter without unreasonable delay, notifies the applicant in writing that his application has been allowed. | ||
(b) If on an application under paragraph (a) of this subsection the inspector or other officer is not satisfied as aforesaid, he shall by notice in writing inform the applicant that his application has been refused. | ||
(c) Within fifteen days after the date of a notice under paragraph (b) of this subsection the applicant may by notice in writing require the inspector or other officer to refer his application to the Special Commissioners and, in relation to any application so referred, paragraphs (a) and (b) of this subsection shall have effect as if for every reference therein to the inspector or other officer there was substituted a reference to the Special Commissioners. | ||
(8) In a case in which a person who has given notice of appeal does not attend before the Special Commissioners at the time and place appointed for the hearing of his appeal, subsection (6) of this section shall not have effect if— | ||
(a) at the said time and place another person attends on behalf of the appellant and the Special Commissioners consent to hear that person, or | ||
(b) on an application in that behalf having been made to them in writing or otherwise at or before the said time, the Special Commissioners, postpone the hearing, or | ||
(c) on an application in writing having been made to them after the said time the Special Commissioners, being satisfied that, owing to absence, sickness or other reasonable cause, the appellant was prevented from appearing before them at the said time and place and that the application was made without unreasonable delay, direct that the appeal be treated as one the time for the hearing of which has not yet been appointed. | ||
(8A) (a) Where action for the recovery of tax charged by an assessment, being action by way of the institution of proceedings in any court or the issue of a certificate under section 7 of the Finance Act, 1923 , has been taken, neither subsection (7) nor subsection (8) of this section shall, unless the Revenue Commissioners otherwise direct, apply in relation to that assessment until the said action has been completed. | ||
(b) Where, in a case coming within the foregoing paragraph, an application under paragraph (a) of the said subsection (7) is allowed or, on an application under paragraph (c) of the said subsection (8), the Special Commissioners direct as therein provided, the applicant shall in no case be entitled to repayment of any sum paid or borne by him in respect of costs of any such court proceedings as aforesaid or, as the case may be, of any fees or expenses charged by the county registrar or sheriff executing a certificate under the said section 7 of the Finance Act, 1923 .” |