Income Tax Act, 1967.

Duration of imprisonment for non-payment of tax.

493.—Where any person was or shall be committed to prison by a court of competent jurisdiction for non-payment of a sum of money due to the Minister for Finance for the benefit of the Central Fund in respect of income tax or sur-tax, the Revenue Commissioners are hereby authorised and required at the expiration of six months from the date of the committal of such person to prison to order his discharge from prison whether the sum for the non-payment of which he was so committed shall or shall not have been paid.