Taxes and Duties (Special Circumstances) Act, 1942
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Provisions in respect of the confirmation of orders under the Emergency Imposition of Duties Act, 1932 . |
5.—(1) If at any time within eight months after the making of an order under section 1 of the Emergency Imposition of Duties Act, 1932 (No. 16 of 1932), (not being an order merely revoking wholly an order previously made under that section) and before such order has been confirmed by Act of the Oireachtas or has been wholly revoked by another order under the said section, the Taoiseach is satisfied that, owing to enemy action, either or both of the Houses of the Oireachtas is or are unable to meet for the purpose of considering and, if thought fit, passing a Bill containing provisions confirming the said order or that, the Houses of the Oireachtas having passed or being deemed to have passed such Bill as aforesaid, the Taoiseach is, owing to enemy action, unable to present such Bill to the President for his signature, it shall be lawful for the Taoiseach to make a declaration in writing reciting the said order and declaring that owing to the action of the armed forces of another country, all or two or one (as the case may be) of the respective Houses of the Oireachtas and the President are severally or is unable to take the steps necessary by law in order to enact legislation containing provisions confirming the said order. | |
(2) If and whenever the Taoiseach makes under the foregoing sub-section of this section such declaration as is mentioned in that sub-section, the order recited in that declaration shall, by virtue of this Act, continue to have statutory effect in accordance with the Emergency Imposition of Duties Act, 1932 , until such statutory effect is either confirmed or terminated by an Act of the Oireachtas. |