Income Tax Act, 1967.

Recovery of moneys due.

491.—(1) Every sum due in respect of income tax or sur-tax and also every fine, penalty, or forfeiture incurred in connection with income tax or sur-tax, shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Revenue Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney General in any court of competent jurisdiction.

(2) Moneys so due or payable to or for the benefit of the Central Fund shall have attached to them all such rights, privileges, and priorities as have heretofore attached thereto, but this subsection shall not operate to make such moneys payable in priority to other debts.