Income Tax Act, 1967.

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Power of Collector and authorised officers to sue.

486.—(1) Where the amount due (whether before or after the passing of this Act) in respect of income tax or sur-tax does not exceed £600, the Collector or other officer of the Revenue Commissioners, duly authorised to collect the said tax may sue in his own name in the Circuit Court for the said amount so due as a debt due to the Minister for Finance.

(2) Where the amount so due does not exceed £50, the Collector or other officer of the Revenue Commissioners duly authorised to collect the said tax may sue in his own name in the District Court for the said amount so due as a debt due to the Minister for Finance.

(3) In any proceeding brought by the Collector or other officer under this section, the production of the Collector's duplicate of the assessment of the tax or a copy of such duplicate purporting to be certified as a true copy by an officer of the Revenue Commissioners shall be conclusive evidence of the due assessment of the tax.

(4) The costs of any such proceeding shall be subject to the law and practice applicable to the costs of a like proceeding for the recovery of an ordinary civil debt of like amount in the same Court.