Inspector of Taxes v Kiernan

• Jurisdiction: Ireland
• Court: Circuit Court
• Judgment Date: 01 January 1982
• Date: 01 January 1982

(C.C.)

Inspector of Taxes

and

Kiernan

Ordinary meaning -"Cattle" - Whether pigs included - Re-enactment of word after judicial decision on meaning of original enactment - Whether knowledge of decision attributable to legislature - Taxing statute - Delay in prosecuting claim - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), r. 4. Case 111, schedule D - Income Tax Act, 1967 (No. 6), s.78.

The respondent taxpayer was assessed for income tax pursuant to the provisions of s. 78 of the Income Tax Act, 1967, which applied to an occupier of land who is a "dealer in cattle."During the relevant year the respondent had engaged in intensive pig production at his holding of 27 acres by buying young animals, fattening and then selling them. The Circuit Court affirmed the assessment but stated a Case for the opinion of the High Court on the question whether the Circuit Court judge was correct in holding that the respondent had been a dealer in cattle within the meaning of s. 78 of the Act of 1967. The High Court held that the word "cattle"did not include pigs and that, accordingly, the respondent had not been a dealer in cattle. On appeal by the appellant it was Held, by the Supreme Court (Finlay P., Henchy and Hederman JJ.), in disallowing the appeal, 1, that, as the provisions of s. 78 of the Act of 1967 were directed to the public at large, there was no reason to justify a departure from the ordinary prevalent meaning of the word "cattle", which did not include pigs; a fortiori, where the...