Finance Act, 2002
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Recovery of duty. |
75.—(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 subject to any necessary modifications to the recovery of excise duty payable in accordance with this Chapter and the regulations thereunder as they apply to recovery of income tax. | |
(b) In particular and without prejudice to the generality of paragraph (a), that paragraph applies the provisions of sections 962 , 963 , 964 (1), 966 , 967 and 968 of the Taxes Consolidation Act, 1997 . | ||
(c) Provisions as applied by this section shall so apply subject to any modification specified by regulations under this Chapter. | ||
(2) In proceedings instituted for the recovery of any amount of duty under this section or any regulations made under this Chapter— | ||
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of betting duty 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 duty includes a reference to interest payable in the case in question under section 74 . | ||
(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 regulations under this Chapter. | ||
(5) Where an order which was made before the coming into operation of this Chapter under section 2 of the Court Officers Act, 1945 , contains a reference to levy under a certificate issued under section 962 of the Taxes Consolidation Act, 1997 , that reference shall be construed as including a reference to levy under a certificate issued under the said section 962 as extended by this section. |