20/11/1936: Revenue Department Inquiries - Rules Of Procedure

20/11/1936: REVENUE DEPARTMENT INQUIRIES - RULES OF PROCEDUREORDER OF THE REVENUE COMMISSIONERS.

By virtue of the powers conferred upon them by Section 38 of the Customs Consolidation Act, 1876, as applied by the Excise Transfer Order, 1909 (1909, No. 197), and as adapted by the Revenue Commissioners' Order, 1923 (No. 2 of 1923), the Revenue Commissioners hereby make the following Rules and Orders for the conduct of inquiries directed by them to be held under the provisions of Section 36 of the aforesaid Act as applied and adapted:

Rules and Orders made by the Revenue Commissioners under Section 38 of the Customs Consolidation Act, 1876, as applied by the Excise Transfer Order, 1909 (1909. No. 197) and as adapted by the Revenue Commissioners' Order, 1923 (No. 2 of 1923), for the conduct of inquiries in regard to officers and other persons employed under them.

1. In any case in which an inquiry is ordered the Revenue Commissioners will give directions as to who are to conduct it and who is to be the presiding officer thereat. Inquiries are to be held at as early a date as practicable after the Order and due notice is to be given to all parties concerned to attend on such day as shall be fixed.

2. On the day and at the time appointed for the holding of the inquiry the persons deputed to conduct the inquiry are to proceed to a formal hearing by calling such witnesses as they may consider necessary to make their statements on oath, in the presence of the accused person, who may then cross-examine the witnesses. The accused is then to be called upon to make his defence and is to be at liberty to produce such witnesses as he may wish to call in support of his defence. In no case is a solicitor or agent for any party to be permitted to be present at an inquiry.

3. Upon any such inquiry, the witnesses to be examined should not be allowed to be present until they are required to give evidence, and their evidence should be given in the hearing of the accused with liberty to the accused at a time and in such manner as may be decided by the persons deputed to conduct the inquiry to ask the witnesses any questions he may think necessary. The persons deputed to conduct the inquiry should, at the close of the examination of any witness, ask any question which in their opinion is necessary to elucidate the facts.

4. The accused person and his wife are competent witnesses; but they must not be called except upon the application of the accused. If they are called they are to be sworn and can be cross-examined like any other witness notwithstanding that their evidence may tend to incriminate the accused as to the offence charged, but neither husband nor wife is bound to disclose any communication made to him or her by the other of them during the marriage.

5. The persons deputed to conduct the inquiry are to endeavour to procure the attendance of any witnesses whose evidence may, in their opinion, be of advantage in connection with the inquiry; and if any such witness should not come on being allowed sufficient time, the persons deputed to conduct the inquiry are in their Report to note his refusal or other cause of absence.

6. If there is reason to believe that any person desired to be called as a witness will not attend voluntarily the persons deputed to conduct the inquiry should report the facts to the Commissioners if the witness is in the Public Service and the necessary arrangements for his attendance will be made; or if the witness is not in the Public Service the persons deputed to conduct the inquiry are empowered under Section 37 of the Customs Consolidation Act to issue a summons for the attendance of the witness and the summons may be in the form annexed (Form of Summons). The issue of a summons for the attendance of a witness is not to be adopted without express directions from the Commissioners. Where a summons is issued and served a reasonable sum to cover the expenses of the witness must be delivered to him at the time of service, but the sum to be delivered should not exceed One Guinea unless the express sanction of the Commissioners has been obtained.

7. The persons deputed to conduct the inquiry are impartially to interrogate the witnesses as to the material points in dispute in order that the truth of the several matters in the charge and answer may be better discovered. The evidence must, as far as possible, be confined to the charges at issue, every endeavour being made to secure the best evidence obtainable against and in favour of the accused and to exclude all irrelevant matter and all matters which are merely hearsay and therefore not evidence. Evidence as to character or even as to habits within limits is not to be excluded where, in the opinion of the persons deputed to conduct the inquiry, such evidence bears upon the charge under investigation.

8. The actual questions put to each witness whether by any of the persons deputed to conduct the inquiry or the accused and the answers given are to be recorded in writing in such manner as the persons deputed to conduct the inquiry may consider necessary.

9. These Rules and Orders are in replacement of the Rules and Orders hitherto governing the conduct of inquiries in regard to officers and other persons employed under the Revenue Commissioners, and the Rules and Orders hitherto applying are hereby cancelled.

Dated this 20th day of November, 1936.

W. O'BRIEN,

M. V. NOLAN.

Revenue Commissioners.

FORM OF SUMMONS.

To...................................................

of ...........................................

You are hereby summoned to appear on .........................................................the

.................day of ......................... at ................................................ o'clock at..................

in the ......................................................... of ................................. before the Collector

of Customs and Excise* there to give evidence upon oath and testify the truth according to your knowledge concerning any facts in a certain inquiry directed by the Revenue Commissioners to be held under the provisions contained in the Customs Consolidation Act, 1876, as applied by the Excise Transfer Order, 1909 (1909. No. 197) and as adapted by the Revenue Commissioners' Order, 1923 (No. 2 of 1923) concerning the conduct of............................................................ ......................

................................and herein you are not to fail under the penalty in the said Act provided.

(Signed) ....................................

(Dated) ....................................

_____________________

* Or as the case may be.