Local Government Act, 1946

Sums received by urban authority.

16.—(1) A sum received by an urban authority, whether from rates or a source other than rates, shall be paid to the treasurer of the authority and, save as provided by subsection (2) of this section, only the receipt of the treasurer shall be a good discharge to a person paying the sum.

(2) The receipt of a collector of rates of an urban authority or of any person duly authorised by an urban authority to receive payments of any other particular class shall be a good discharge to a person making a payment (as the case may be) of rates to such collector or of such particular class to such authorised person, but in every such case it shall be the duty of the rate collector or authorised person to whom the payment is made to pay the amount thereof to the treasurer of the urban authority within such time as may be specified by the authority or by regulations of the Minister for payments of its class, or if no such time has been so specified, forthwith.

(3) The treasurer of an urban authority shall pay a sum received by him under this section—

(a) if the sum is paid for the purposes of a voluntary civic improvement fund, into that fund, and

(b) in any other case, into the municipal fund.