Tourist Traffic Act, 1952

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Apportionment of rateable valuation.

54.—(1) The Commissioner of Valuation may, at the request of the owner or occupier, apportion to the licensed premises such part as he thinks proper of the rateable valuation of the hereditament or tenement of which such premises form part and the part so apportioned shall, for the purpose of the law relating to the charge of duty upon the licence, be taken to be the valuation of the licensed premises.

(2) There shall be paid to the Commissioner of Valuation for the making of the division under subsection (1) such fee as may be prescribed by the Minister for Finance and every such fee shall be paid into or disposed of by the Commissioner for the benefit of the Exchequer in such manner as the said Minister shall direct.