Finance Act, 1946

PART IV.

Miscellaneous and General.

Form of execution order in certain Revenue cases.

27.—(1) This section applies to any proceedings instituted in the High Court or the Circuit Court for the recovery of any tax or duty under the care and management of the Revenue Commissioners or any fine, penalty or forfeiture incurred in connection with any such tax or duty, wherein an execution order (the form whereof is set out at No. 37 in Appendix N to the Rules of the Supreme Court (Ireland) 1905 and is therein described as a form of writ of Levari Facias), or an order similar in requirements thereto could hitherto have been issued if such proceedings had been instituted in the High Court.

(2) Notwithstanding anything to the contrary provided by or under any enactment or by any rule of court, where judgment against the defendant for any amount is given by the High Court in proceedings to which this section applies, the form of execution order to be issued for that amount shall, if the plaintiff or informant so requires, be in the form set out in the Third Schedule to this Act, and where such judgment is given in the Circuit Court, the form of execution order to be so issued shall, if the plaintiff or informant so requires, be in the said form with the appropriate modifications.