Courts of Justice Act, 1936

PART VII.

Miscellaneous Provisions.

Duration of imprisonment for non-payment of revenue penalty.

76.—Where any person was or shall be committed to prison (whether before or after the passing of this Act) by a justice of the District Court for non-payment of a penalty incurred under an Act relating to a tax or duty under the care and management of the Revenue Commissioners and the Revenue Commissioners have by law power to order the discharge of such person from prison, the Revenue Commissioners are hereby authorised and required on the passing of this Act or at the expiration of six months from the date of the committal of such person to prison (whichever is the later), to order the discharge of such person from prison, whether the penalty for the non-payment of which such person was so committed to prison shall or shall not have been paid.