Value-Added Tax Act, 1972
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Recovery of tax. |
24.—(1) (a) Without prejudice to any other mode of recovery, the provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply to the recovery of any tax payable in accordance with this Act and the regulations thereunder as they apply in relation to the recovery of income tax. | |
(b) In particular and without prejudice to the generality of paragraph (a), that paragraph applies the provisions of sections 480 , 485 , 486 , 487 , 488 and 491 of the Income Tax Act, 1967 . | ||
(c) Provisions as applied by this section shall so apply subject to any modifications specified by regulations under this Act. | ||
(2) In proceedings instituted under this section or any regulations for the recovery of any amount of tax— | ||
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of tax is due and payable by the defendant shall be evidence, until the contrary is proved, that that amount is so due and payable, and | ||
(b) a certificate certifying as aforesaid and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners. | ||
(3) Any reference in the foregoing subsections to an amount of tax includes a reference to interest payable in the case in question under section 21. | ||
(4) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section or any regulation under this Act. | ||
(5) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945 , contains a reference to levy under a certificate issued under section 485 of the Income Tax Act, 1967 , that reference shall be construed as including a reference to levy under a certificate issued under the said section 485 as extended by this section. |