Wealth Tax Act, 1975

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Appeals in other cases.

24.—(1) In this section—

“Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967 ;

“appellant” means a person who appeals to the Appeal Commissioners under this section.

(2) (a) Subject to the provisions of this Act, an accountable person who has delivered to the Commissioners a return or an additional return for the purposes of the assessment of tax in respect of any property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.

(b) An appeal shall not lie under this section in relation to the market value of real property.

(3) A person who intends to appeal under this section against an assessment shall, within 30 days after the date of the assessment, give notice in writing to the Commissioners of his intention to appeal against the assessment.

(4) An appeal under this section against an assessment shall not be proceeded with or entertained by the Appeal Commissioners unless an amount equal to 75 per cent. of the amount of the assessment is paid to the Commissioners by or on behalf of the appellant:

Provided that this subsection shall not apply where the appellant is aggrieved by the assessment on the ground that he is not an accountable person in respect of tax to which the assessment relates.

(5) (a) Subject to the provisions of this section, the provisions of the Income Tax Acts relating to—

(i) the appointment of times and places for the hearing of appeals;

(ii) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;

(iii) the determination of an appeal by agreement between the appellant and an officer appointed by the Commissioners in that behalf;

(iv) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;

(v) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;

(vi) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;

(vii) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;

(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;

(ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;

(x) the procedures for appeal,

shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax.

(b) The Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within 10 days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court.

(c) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by a judge of the Circuit Court in whose circuit the appellant or one of the appellants resides or (in the case of a body corporate) has its principal place of business:

Provided that—

(i) in any case where no appellant is resident in or (in the case of a body corporate) has a place of business in the State, or

(ii) in any case where there is a doubt or a dispute as to the circuit,

the appeal shall be reheard by a judge of the Circuit Court assigned to the Dublin Circuit.

(6) (a) Where a notice or other document which is required or authorised to be served by this section falls to be served on a body corporate, such notice shall be served on the secretary or other officer of the body corporate.

(b) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post and in the case of a notice or other document addressed to the Commissioners, shall be sent to the Secretaries, Revenue Commissioners, Dublin Castle, Dublin, 2.

(c) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice thus served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners or the Circuit Court, as the case may be, that he had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.

(7) Prima facie evidence of any notice given under this section by the Commissioners or by an officer of the Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.

(8) Every person accountable for the payment of any tax on the taxable wealth on a valuation date of an assessable person and every person entitled to reimbursement for the payment of that tax shall be bound by a determination on appeal under this section against an assessment of tax on the taxable wealth of that person on that date.

(9) Where the Commissioners make an assessment of tax under subsections (2) (a) or (3) of section 16, the accountable person from whom it is sought to recover the amount so assessed shall have the same right of appeal under this section as he would have if the assessment had been made on a return or an additional return delivered by him and, in any case where the assessment was sent to his solicitor, accountant or other agent, the period of 30 days referred to in subsection (3) shall be extended if the accountable person proves to the satisfaction of the Commissioners that he had, at the date of the assessment, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.