Social Welfare (Pay-Related Benefit) Act, 1973
|
Payment, collection and recovery of pay-related contributions. |
7.—(1) The Minister may by regulations provide for the manner of payment and collection of and accounting for pay-related contributions and generally for all matters ancillary or incidental to those matters, including, in particular, the assignment of functions in relation to them to the Collector-General. | |
(2) (a) (i) The provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply, in the case of pay-related contributions which the Collector-General is obliged to collect, to the recovery from a person of any pay-related contributions which that person is liable to pay under this Act as they apply in relation to the recovery of income tax. | ||
(ii) Provisions as applied by this paragraph shall so apply subject to any modifications which the Minister considers necessary and are prescribed. | ||
(b) In proceedings instituted by virtue of this subsection— | ||
(i) a certificate signed by the Collector-General which certifies that a stated amount is due and payable by the defendant shall be evidence until the contrary is proved that that amount is so due and payable, and | ||
(ii) a certificate certifying as aforesaid and purporting to be signed by the Collector-General may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by him. | ||
(c) Subject to this subsection, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this subsection. | ||
(3) In this section “the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967 . |