Fisheries Act, 1980
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Salmon levy. |
55.—(1) In this section— | |
“first or only sale” does not include a first or only sale by the licensee under a fishing licence which is made bona fide to a person for his personal use; | ||
“the Moville Area” has the meaning assigned to it by the Foyle Fisheries Act, 1952 ; | ||
“salmon” does not include salmon preserved and contained in tins, bottles, jars or similar containers holding portions of fish or products of fish. | ||
(2) (a) Subject to subsection (5) of this section, the Minister may from time to time by order provide for the payment to the Minister of a levy at the prescribed rate on every first or only sale of salmon. | ||
(b) The said levy shall be calculated at the prescribed rate and be assessed either on the price fetched on the first or only sale or in such other manner as may be prescribed. | ||
(c) In the foregoing paragraph of this subsection the reference to the price on the first or only sale shall, where the purchaser is a purchaser outside the State, be construed as a reference to the price which, in accordance with the regulations under subsection (3) of this section, is to be attributed to such sale. | ||
(d) Subject to subsection (5) of this section, the levy under this section shall be paid— | ||
(i) in case the first or only sale is by the licensee under a fishing licence to a licensed salmon dealer or to the proprietor of any hotel, guest house, restaurant or other premises or place in the State at which board and lodging or meals are provided for reward, by such dealer or proprietor, and | ||
(ii) in any other case, by the person who is the seller on the first or only sale. | ||
(3) (a) The Minister may from time to time, after consultation with the Minister for Finance, by regulations prescribe the rate to be paid under this section on every first or only sale of salmon and the manner of payment and, in the case of sales where the purchaser is a purchaser outside the State, the prices to be attributed to such sales. | ||
(b) Different rates of levy under this section may be prescribed for different periods and, in the case of sales where the purchaser is a purchaser outside the State, for different classes of sales. | ||
(c) Different manners of assessment under this section may be prescribed for different classes of sales where the purchaser is not a purchaser outside the State. | ||
(d) When preparing regulations to be made under this section prescribing prices to be attributed to sales the Minister shall take into account the market prices then current in the State for first or only sales of salmon. | ||
(4) Any moneys received by the Minister under subsection (2) of this section shall be paid into the Salmon Conservancy Fund. | ||
(5) (a) Unless an order under this section expressly states that it applies to first or only sales in the Moville area of salmon, the order shall not be construed as so applying. | ||
(b) An order under this section which contains the provision referred to in paragraph (a) of this subsection may, if the Minister thinks fit, also provide for either or both of the following: | ||
(i) that moneys payable on foot of levy under this section and which relate to first or only sales in the Moville area of salmon shall be paid to a prescribed person, | ||
(ii) that such moneys when duly received shall be disposed of in a prescribed manner. | ||
(c) Where an order under this section which applies to first or only sales in the Moville area of salmon is for the time being in force, the provisions of this section, in so far as they apply to that area, shall be construed and have effect subject to such modifications (if any) as are necessary having regard to the terms of the order. | ||
(6) The Minister may make regulations requiring any person by whom levy under this section is payable, or any person who is of a prescribed class or description, to— | ||
(a) keep in the prescribed manner records of the weight of salmon handled in the course of his business together with— | ||
(i) in case such salmon is purchased by him, records of the price paid by him therefor, and | ||
(ii) in case such salmon is not so purchased, records of the price received by him therefor, and | ||
(iii) in either such case, such other particulars (if any) as may be prescribed, | ||
(b) afford such facilities for the inspection of such records and to furnish to the Minister or other person as may be prescribed such returns as may be prescribed. | ||
(7) Where— | ||
(a) the Minister is not satisfied that a price recorded in relation to particular salmon in purported compliance with regulations under this section is the price fetched on the first or only sale of the salmon, and | ||
(b) he reasonably believes that a price higher than that so recorded would have been obtainable on such sale, he may determine in writing such higher price, | ||
and in case such a higher price is so determined, then for the purposes of this section the higher price so determined shall be taken to be the price fetched on the first or only sale of the salmon to which the determination relates. | ||
(8) Any person who contravenes, whether by act or omission, any regulation under this section shall be guilty of an offence and shall be liable on summary conviction thereof to a fine not exceeding £500. | ||
(9) Every sum payable by a person for or on account of levy under this section shall be a simple contract debt due by that person to the person to whom it is payable under this section or under regulations made under this section and shall be recoverable accordingly in any court of competent jurisdiction. | ||
(10) In any legal proceedings against a person for any money claimed to be due by the person in respect of levy under this section a certificate under the seal of the Minister or, in case the levy is payable in respect of salmon sold in the Moville area, under the hand or seal of the person prescribed by the Minister pursuant to subsection (5) (b) (i) of this section, certifying that the person was liable to pay levy under this section of a specified amount and that a specified sum is due and unpaid by the person on foot of the levy, together with a certificate under the said hand or seal certifying that the sum has not been paid by the person, shall be prima facie evidence as to the liability for and amount of levy and as to the sum which is due and unpaid by the person in respect thereof. | ||
(11) The provisions of subsection (6) of this section are in addition to and are not in substitution for the provisions of section 163 of the Principal Act. |