Gael Linn Teo v an Coimisin‚ir Luach la
| Jurisdiction | Ireland |
| Judge | mBreitheamh Ó Catháin. |
| Judgment Date | 18 May 1999 |
| Neutral Citation | [1999] IESC 42 |
| Date | 18 May 1999 |
| Docket Number | [C.U. Uimh. 255, 259 & 341 de 1998] |
| Court | Supreme Court |
[1999] IESC 42
An CH ÚIRT UACHTARACH
Hamilton, C.J.
Barrington, J.
Keane, J.
Lynch, J.
Citations:
VALUATION (IRL) ACT 1854 S2
VALUATION (IRL) ACT 1852 S19
VALUATION (IRL) ACT 1852 S20
VALUATION (IRL) ACT 1852 S31
VALUATION ACT 1988 S3(1)
VALUATION ACT 1988 S3(3)
VALUATION ACT 1988 S3(4)
EAST DONEGAL CO-OP LIVESTOCK MARTS LTS V AG 1970 IR 317
O'BRIEN V BORD NA MONA 1983 IR 255
GOODMAN INTERNATIONAL V HAMILTON 1992 2 IR 542
O FOGHLUDHA V MCCLEAN 1934 IR 469
MAC FHEARRAIGH, STATE V MAC GAMHNIA 1980–1998 IR (SR) 99
KILDARE CO COUNCIL V KEOGH 1971 IR 330
BROKEN HILL PROPRIETARY CO V BROKEN HILL MUNICIPAL COUNCIL 1926 AC 94
CAFFOOR V COMMISSIONER OF INCOME TAX 1961 AC 584
KILDARE CO COUNCIL V KEOGH 1953 88 ILTR 45
LIMERICK CORP V COMMISSIONER OF VALUATION 1872–1873 IR 6 CL 420
VALUATION ACT 1988 S3
Synopsis
Cleachtas na gcúirteanna
Cleachtas na gcúirteanna; res judicata; díolúine; bhí díolúine ag an iarrathóra ar tríáitreabh sna liostaí luachála coinnithe ag an gcéad fhreagóir ag éirí as cinneadh na Cúirte Chuarda; rinne an céad fhreagóir cinneadh go ndéanfaí athbhreithniú ar stádas na díolúine; rinne an triú fhreagóir iarratas le haghaidh a leithéid de athbhreithniú ach níor tugadh aon fógra don iarrathóir ina leith; chuir an t-Ard Chúirt ar neamhní cinneadh an céad fhreagóir ach diúltaoíodh aon faoiseamh breise mar nár bhain an teagasc res judicata le ordaithe an Chúirt Chuarda maidir leis na h-áitribh; mír 3(1) Valuation Act, 1988; an gcoscann an teagasc res judicata ar an freagróir úsáid a bhaint as an gcóras reachtúil faoí mír 3(1) chun ceist na díolúine a ath-oscailt, gan a chruthú ar dtúis go bhfuil athrú in úsáid na h-áitribh nó i stádas an t-iarrathóra.
Coinníodh: Diultaíodh don achomharc.
Gael Linn Teoranta v. An Coimisinéir Luachála - An Chúirt Uachtarach: Ó hUrmholtáigh P.B., Barrington B., Ó Catháin. B, Ó Loinseagh B. - 18/05/1999- [1999] 3 IR 296
Practice and Procedure
Practice and procedure; res judicata; licences; applicant had licences for premises in valuation lists kept by first respondent arising from Circuit Court decision; first respondent decided status of the lists would be reviewed; third respondent applied for review of licences without informing applicant; appeal from High Court decision quashing decision of first respondent but refusing further relief as principle of res judicata did not apply to the orders made by Circuit Court in respect of premises; s.3(1) Valuation Act, 1988; whether respondent estopped by Circuit Court decision from reviewing status of licences, without first proving change in use of premises or in applicant's status.
Held: Appeal dismissed.
Gael Linn v. The Valuation Commissioner - Supreme Court: Hamilton C.J., Barrington J., Keane J., Lynch J. - 18/05/1999 - [1999] 3 IR 296
Section 3 of the Valuation Act 1988 provides an opportunity to an owner, occupier, rating authority or officer of the Commissioner of Valuation, to re-open a question as to the distinguished status of a premises at any time, despite previous decision on the question of law by a competent authority. The respondents were not estopped from reviewing the exempted status of the applicant's premises (which were used for the promotion of the Irish language) by virtue of the decision of the Circuit Court in 1987 affirming that status, since that decision referred to the position of the parties at that particular time. As the decision to review the status of the premises concerned only the time after which it would be made, the doctrine of res judicata would not apply.
Tugann mír 3 den Valuation Act 1988 deis don úinéar nó don seilbhóir, don údarás rátála nó d'oigeach an Choimisinéara ceist stádas díolúine na náitreabh a aith-oscailt aon am ar bith, d'anneoin cinneadh roimhe sin ar cheist an dlí ag binse údarasach. Ní raibh urbhac ar na bhfreagróirí aithbreithniú a dhéanamh ar stádas díolúine na n-áitreabh a bhí mar ábhar conspóide (úsáidithe le hagaigh an Ghaeilge a spreagadh) de thoradh breithiúnas na Cúirte Chuarda i 1987. De bharr gur bhain an t-aithbreithniú leis an chuid ama tar éis an aithbreithniú sin, níor bhain an teagasc res judicata leis.
18u lá de Bhealtaine, 1999, leis an mBreitheamh Ó Catháin.
Is achomharc é seo ar bhreithiúnas agus ordú de chuid na Ard Chúirte (An Breitheamh Mac Gabhann den dáta 31ú Deireadh Fómhair, 1997). Na h-iarrathóirí/achomharcóirí (as seo amach "Gael Linn") is comhlucht teoranta iad a buníodh chun an Ghaeilge do chur chun cinn. Níl aon easaontas ann maidir leis na tríáitreabh atá mar ábhar conspóide 26/27 Cearnóg Mhuirfean, B.A.C. 2; Cabra Grand Cinema, 60A Bothar Chairéal, B.A.C. 7 agus Whitehall Grand Cinema, 396/402 Ascal Uí Choileáin, B.A.C. 9 a bheith ina seilbh i gcónaí ag Gael Linn ach go raibh díolúine aca sna liostaí luachála coinnithe ag an gcéad fhreagróir (as seo amach "An Coimisinéir") ag éirí as cinneadh a rinne Cúirt Chuarda Átha Cliath (An Breitheamh Gleeson) dar dáta an 6ú Iúil, 1987.
Is léir ón ordú gurb iad fhorais chinneadh an Chúirt Chuarda ná:
2 "(i) That the properties are used exclusively for a public purpose, that is, to advance the Irish language as the National tongue amongst the general public.
3 (ii) that educational purposes and charitable purposes are an integral part of that public purpose.
4 (iii) that it is clear that a trust in respect of a public purpose is involved.
5 (iv) that it is clear, that, despite any profit that would be made from time to time from various activities no private profit whatsoever can be made from any such activities whatsoever, and that any profit whatsoever must be spent on the advancement of the public purpose that is promoted nationally by the applicants."
Ar an 9ú Samhain, 1995, afach, cuireadh in iúl don triú fhreagróir, an t-údarás rátála ón gceantair ina bhfuil na ceithre áitreabh lonnaithe (as seo amach "an Bardás") go raibh cinneadh déanta ag an gCoimisinéir go ndéanfaí athbhreithniú ar an stádas na díolúine. Tharla sé seo mar toradh ar iarratas le haghaidh a leithéid de athbhreithniú a rinne an Bárdas ach nár tugadh fógra do Ghael Linn faoin iarratas mar ba cóir a thabhairt faoí shonraí an dlí, agus rinne an Ard Chúirt ordú certiorari le toiliú ag cur ar neamhní cinneadh an Choimisinéara ar an mbonn sin. D'iarr Gael Linn faoiseamh breise, ina measc ordaithe coscúla ag stopadh an Bárdas ó bheith ag déanamh aon iarratas ag lorg athbhreithnithe ar stádas díolúine na aitreabh an fhad is a mhair ordaithe na Cúirte Cuarda a bhain leo agus ag cur cosc ar an gCoimisinéir ó bheith ag déanamh a leithéid de athbhreithniú fad is a bhíúsáid agus stádas na n-aitreabh mar a gcéanna. Do dhiúltaigh breitheamh na hArd Chúirte da leithéid d'fhaoisimh i mbreithiúnas gearr gan ullmhú, ar an gcúis nár bhain an teagasc res judicata leis na hordaithe déanta ag an gCúirt Chuarda in 1987 maidir leis na h-áitrimh. Ón gcinneadh sin rinne Gael Linn achomharc go dtí an Cúirt seo. Níor leanadh leis an eileamh go raibh an reachtaíocht dlí a bhain le hábhar mi-bhunreachtúil sa chúirt seo.
Ba cheart achoimre do dhéanamh ar an reachtaíocht sin. Leagtar síos i mir 2 den Valuation (Ireland) Act, 1854:
"In making out the lists or tables of valuation mentioned in the said firstly herein before mentioned Act [Valuation (Ireland) Act 1852] the Commissioner of Valuation shall distinguish all the hereditaments and tenements or portions of the same of a public nature or used for charitable purposes or for the purposes of science, literature and the fine arts... and all such hereditaments or tenements or portions of the same so distinguished shall, so long as they shall continue to be of a public nature and occupied for the public service or used for the purposes aforesaid, be deemed exempt from all assessment for the relief of the destitute poor in Ireland and for grand jury and county rates..."
I míreanna 19,20,31 den Valuation (Ireland) Act 1852, (as seo amach "An t-Acht 1852") tá feidhm chun athrú agus leasú a dhéanamh ar luachálaithe ag an gCoimisinéir agus achomharcanna ó chinnithe an Choimisinéara chuig an gCúirt Chuarda. Do bhunaigh the Valuation Act 1988(as seo amach "An t-ACht 1988) coras nua chun athbhreithniú ar luachálacha agus achomharcanna uaidh siúd agus go mbunófaí Binse Luachála a d'fhéadfeadh deileáil leis na h-achcomharcanna. Deir mír 3 (1) den Acht 1988;
"An owner or occupier of any property, the rating authority or a officer of the Commissioner of Valuation may apply at any time for a revision of the valuation of any property entered in the valuation...
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