Finance Act, 1924
Power of collector to sue for income tax in certain cases. |
11.—(1) Where the amount due in respect of a tax duly assessed under the Income Tax Acts does not exceed £300, the collector or other officer of the Revenue Commissioners duly authorised to collect the said tax may, on and after the coming into operation of Part II . of the Courts of Justice Act, 1924 (No. 10 of 1924), sue in his own name in the Circuit Court for the said amount so due as a debt due to the Minister for Finance. | |
(2) Where the amount due in respect of a tax duly assessed under the Income Tax Acts does not exceed £25, the collector or other officer of the Revenue Commissioners duly authorised to collect the said tax may, on and after the coming into operation of Part III . of the Courts of Justice Act, 1924 (No. 10 of 1924), sue in his own name in the District Court for the said amount so due as a debt due to the Minister for Finance. | ||
(3) In any proceeding brought by a collector or other officer under this section, the production of the collector's duplicate of the assessment of the tax or a copy of such duplicate purporting to be certified as a true copy by an officer of the Revenue Commissioners shall be conclusive evidence of the due assessment of the tax. | ||
(4) The costs of any such proceeding as aforesaid shall be subject to the law and practice applicable to the costs of a like proceeding for the recovery of an ordinary civil debt of like amount in the same Court. |