Local Government Act, 1941
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Recovery of surcharges, etc. |
71.—(1) Where on the audit of the accounts of a local authority any sum is certified by the auditor to be due from any person and no application consequent upon the decision of the auditor is made within the prescribed period either to the High Court or the Minister under section 12 of the Local Government (Ireland) Act, 1871, as amended or applied by any other enactment, such person shall pay such sum to such local authority before the expiration of six weeks from the date of the certificate of the auditor certifying such sum to be due from such person. | |
(2) Where— | ||
(a) on the audit of the accounts of a local authority any sum is certified by the auditor to be due or not to be due from any person, and | ||
(b) an application consequent upon the decision of the auditor is made within the prescribed period either to the High Court or the Minister under section 12 of the Local Government (Ireland) Act, 1871 , as amended or applied by any other enactment, and | ||
(c) it is decided on such application that such sum or any part thereof is due from such person, | ||
such person shall pay such sum or such part thereof (as the case may be) to such local authority before the expiration of six weeks from such decision. | ||
(3) Any sum required by this section to be paid to a local authority may, in default of being so paid before the expiration of the period specified in that behalf by this section, be recovered by the auditor concerned or by any other person appointed by the Minister for that purpose as a simple contract debt in any court of competent jurisdiction. | ||
(4) Where an auditor or other person has recovered, consequent upon proceedings taken under this section, any sum required by this section to be paid to a local authority, he shall pay such sum to such local authority. | ||
(5) Where an auditor or other person incurs reasonable costs and expenses in connection with the recovery of a sum required by this section to be paid to a local authority and obtains none or some only of such costs and expenses from the person by whom such sum is due, such local authority shall pay such costs and expenses or the balance thereof not obtained as aforesaid (as the case may be) to such auditor or other person, together with a sum representing reasonable compensation for his loss of time. | ||
(6) Section 13 of the Local Government (Ireland) Act, 1871 , shall cease to have effect in relation to any local authority and every reference in any enactment in force immediately before the commencement of this section to the said section 13 shall, in the application of such enactment to any local authority, be construed as a reference to this section. |