Downes v DPP

• Jurisdiction: Ireland
• Court: High Court
• Judge: Mr.Justice Barr
• Judgment Date: 02 March 1987
• Neutral Citation: 1987 WJSC-HC 418
• Docket Number: [1986 No. 300 SS]
• Date: 02 March 1987

DOWNES v. DPP

IN THE MATTER OF THE COURTS (SUPPLEMENTAL PROVISIONS) ACT,

1961

AND IN THE MATTER OF THE COURTS ACTS 1924 – 1981

AND IN THE MATTER OF THE PROSECUTION OF OFFENCES ACT, 1974

AND IN THE MATTER OF THE INCOME TAX ACT, 1967

AND IN THE MATTER OF A SUMMONS BETWEEN THE DIRECTOR OF

PUBLIC PROSECUTIONS, COMPLAINANT AND ROBERT DOWNES, DEFENDANT

BETWEEN

ROBERT DOWNES

APPLICANT

AND

THE DIRECTOR OF PUBLIC PROSECUTIONS

RESPONDENT

1987 WJSC-HC 418

THE HIGH COURT

Synopsis:

CONSTITUTION

Trial of offences

Criminal charge - Meaning - Revenue - Penalty - Recovery of penalty imposed under s.128 of Act of 1967 is not a criminal matter within meaning of s.3 of Act of 1974 - Respondent lacking ~locus standi~ - Income Tax Act, 1967, ss.128, 491 - Prosecution of Offences Act, 1974, s.3 - (1986/300 SS - Barr J. - 2/3/87) - [1987] IR 139 [1987] ILRM 665

|Downes v. Director of Public Prosecutions|

DIRECTOR OF PUBLIC PROSECUTIONS

Powers

Revenue - Penalty - Recovery - Held that the recovery of a penalty imposed by s.128 of the Act of 1967 is not a criminal matter within the meaning of s.3 of the Act of 1974 - Held that the director has no ~locus standi~ under s.491 of the Act of 1967 or otherwise to bring proceedings for the recovery of such penalty - Income Tax Act, 1967, ss.128, 491 - Prosecution of Offences Act, 1974, s.3 - (1986/300 SS - Barr J. - 2/3/87) - [1987] IR 139 [1987] ILRM 665

|Downes v. Director of Public Prosecutions|

PRACTICE

Parties

Director of Public Prosecutions - Revenue - Penalty - Recovery - Held that the recovery of a penalty imposed by s.128 of the Act of 1967 is not a criminal matter within the meaning of s.3 of the Act of 1974 - Held that the director has no ~locus standi~ under s.491 of the Act of 1967 or otherwise to bring proceedings for the recovery of such penalty - Income Tax Act, 1967, ss.128, 491 - Prosecution of Offences Act, 1974, s.3 - (1986/300 SS - Barr J. - 2/3/87) - [1987] IR 139 [1987] ILRM 665

|Downes v. Director of Public Prosecutions|

REVENUE

Income tax

Income - Annual return - Failure to furnish - Recovery of statutory penalty - Procedure - Criminal matter or civil claim - Held that the recovery of a penalty imposed by s.128 of the Act of 1967 is not a criminal matter within the meaning of s.3 of the Act of 1974 - Held, accordingly, that Director of Public Prosecutions has no ~locus standi~ under s.491 of the Act of 1967 or otherwise to bring proceedings for the recovery of such penalty - Income Tax Act, 1967, ss.128, 491 - Prosecution of Offences Act, 1974, s.3 - (1986/300 SS - Barr J. - 2/3/87) - [1987] IR 139 [1987] ILRM 665

|Downes v. Director of Public Prosecutions|

Citations:

INCOME TAX ACT 1967 S128

PROSECUTION OF OFFENCES ACT 1974

INCOME TAX ACT 1967 S500(1)

INCOME TAX ACT 1967 S503

MCLOUGHLIN V TUITE 1986 ILRM 304

INCOME TAX ACT 1967 S172

CUSTOMS CONSOLIDATION ACT 1876 S186

FINANCE ACT 1983 S94

1 Judgment delivered by Mr.Justice Barr on the 2nd day of March 1987.

2 A full account of proceedings in the District Court and the facts which gave rise to this application are set out in the Case stated by District Justice Brian Kirby dated 14th April, 1986 in which he has sought the opinion of this Court on the following questions :-

3 (a) Whether the recovery of a Revenue penalty under section 128 of the Income Tax Act, 1967is a criminal proceeding within the meaning of the Prosecution of offences Act, 1974, and

4 (b) If not, whether the respondent has standing to bring such proceedings by way of complaint.

5 Section 128 of the Income Tax Act, 1967( the Act ) as amended by subsequent legislation and insofar as it is relevant to these proceeding is in the following terms :-

6 128 (1) If any person does not comply with any provision of regulations under this Chapter requiring him to send any return, statement, notification or certificate or to produce any wages sheets or other records or documents, or to remit tax to the collector or fails to make any deduction or repayment in accordance with any regulation made pursuant to section 127 (1) he shall be liable to a penalty of £800 together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.

7 (2) All penalties for failure to comply with any provision of regulations under this Chapter may, without prejudice to any other...