Income Tax Act, 1967.

Form of execution order in High Court or Circuit Court.

490.—(1) This section applies to any proceedings instituted in the High Court or the Circuit Court for the recovery of income tax or sur-tax or for any fine, penalty or forfeiture in connection with any such tax.

(2) Notwithstanding anything to the contrary provided by or under any enactment or by any rule of court—

(a) 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 in relation to the amount shall be in the form set out in Schedule 14, Part I, and the sum recoverable for the costs of the execution order shall be the sum of £1 10s. 0d.,

(b) where the judgment is given by the Circuit Court, the form of execution order to be so issued shall be in the form set out in Schedule 14, Part II, and the sum recoverable for the costs of the execution order shall be the sum of 16s. 6d.