Finance Act, 1949
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Hearings in camera. |
30.—(1) Every re-hearing of an appeal by the Circuit Court under section 196 of the Income Tax Act, 1918, shall be held in camera, and every hearing by the High Court or the Supreme Court of a case stated under section 149 of the said Act, or under that section as extended by section 10 of the Finance Act, 1924 (No. 27 of 1924), shall, if the person whose chargeability to tax is the subject of the case so desires, be held in camera. | |
(2) The holding in camera, in pursuance of this section, of the hearing by the High Court or the Supreme Court of a case stated shall not preclude the publication, in the law reports published by the Incorporated Council of Law Reporting for Ireland or in any other recognised law reports or in any reports printed with the permission of the said Incorporated Council, of a report of the proceedings before, or the judgements given by, the High Court or the Supreme Court, but no such report shall disclose the name of the person whose chargeability to tax is the subject of the case. | ||
(3) This section shall apply with the necessary modifications to appeals against assessments to sur-tax or corporation profits tax. |