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Judgments for the recovery of a tax or duty.
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28.—(1) Where, in any proceedings (whether instituted before or after the passing of this Act) for the recovery of a tax or duty under the care and management of the Revenue Commissioners, judgment is given (whether before or after the passing of this Act) against the person against whom such proceedings are brought and such judgment provides for the arrest and imprisonment of that person and a sum is accepted (whether before or after the passing of this Act) on account or in part payment of the amount for which such judgment was given,—
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(a) such acceptance shall not prevent or prejudice the recovery under such judgment of the balance remaining unpaid of the said amount, and
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(b) such judgment shall be capable of being executed and enforced in respect of such balance as fully in all respects and by the like means as if such balance were the amount for which such judgment was given, and
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(c) the law relating to the execution and enforcement of such judgment shall apply and have effect in respect of such balance accordingly, and
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(d) a certificate by a secretary or an assistant-secretary of the Revenue Commissioners stating the amount of such balance shall, for the purposes of the enforcement and execution of such judgment, be conclusive evidence of the amount of such balance.
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(2) In this section the word “judgment” includes any order or decree.
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