Lennon v District Justice Clifford
Jurisdiction | Ireland |
Judge | O'Hanlon J. |
Judgment Date | 01 January 1993 |
Neutral Citation | 1992 WJSC-HC 2217 |
Court | High Court |
Docket Number | No. 129/1992,[1992 No. 129 JR] |
Date | 01 January 1993 |
BETWEEN
AND
1992 WJSC-HC 2217
THE HIGH COURT
Synopsis:
JUDICIAL REVIEW
Remedy
Scope - Restriction - Certiorari - Tribunal - Facts - Findings - Proof that taxpayer was a chargeable person - Certificate of inspector of taxes - Statute placing onus of disproof on taxpayer - District Court's finding of fact not proper subject for judicial review - Finance Act, 1988, s. 10 (1992/129 JR - O'Hanlon J. - 26/6/92) - [1992] 1 I.R. 382 - [1993] ILRM 77
|Lennon v. Clifford|
Citations:
FINANCE ACT 1988 S9(1)
FINANCE ACT 1983 S94(2)(e)
FINANCE ACT 1988 S10(10)
FINANCE ACT 1991 S46
HALSBURY'S LAWS 3ED V11 PARA 119
CHIEF CONSTABLE OF NORTH WALES V EVANS 1982 3 AER 141
RIDGE V BALDWIN 1964 AC 40
Judgement delivered by O'Hanlon J., the 26th June, 1992.
The Applicant was convicted before the first-named Respondent sitting at Cork on the 30th April, 1992, on two charges under the Finance Act, 1988, Section 9(1), that being a chargeable person within the meaning of that section as respects the chargeable periods, being the years of assessment 1988/89 and 1989/90, he failed to deliver to the appropriate Inspector a return in the prescribed form for Income Tax for such chargeable periods, on or before the relevant specified return dates in each case, contrary to Section 94 (2) (e) of the Finance Act, 1983. He was fined a sum of £400 in respect of each of the said charges.
He seeks in these proceedings an Order quashing the said two Orders of the District Court, in reliance on an affidavit sworn by the Applicant in which he deposes that the only evidence given in support of the charges was a certificate pursuant to Section 10 (10) of the Finance Act, 1988, as amended, signed by P.O. Cahill, therein described as an Inspector of Taxes, certifying that the Applicant was a chargeable person within the meaning of the Acts in respect of the relevant chargeable periods and that he had failed to prepare and deliver to him (being the appropriate Inspector) a return in the prescribed form within the period prescribed by the Income Tax Acts.
Counsel for the Applicant claimed that the proofs were inadequate and that no evidence was given as to the nature of the prescribed form under the Acts, or to confirm that one had ever been prescribed.
It appears that the Applicant was unrepresented at the hearing before the District Court and when asked whether he had anything to say in answer to the charges he responded by submitting that he was not a "chargeable person" within the meaning of the Acts. He was asked if he wished to give evidence but did not do so and confined himself to the aforesaid submission.
The Respondents rely on the provisions of Section 10, subsection (10) of the Finance Act, 1988, which enables the certificate of the Inspector to be given in evidence without formal proof of same, as evidence until the contrary is proved that the chargeable person did not during the stated period deliver the return of income as required by the Acts. Such a certificate purporting to be signed by the Inspector shall be deemed until the contrary is...
To continue reading
Request your trial-
R.S. (Ukraine) v The International Protection Appeals Tribunal ; I.H. (Ukraine) v The International Protection Appeals Tribunal
...decision and are seeking to have it re-examined on a factual basis by the court. Judicial review is not an appeal ( Lennon v. Clifford [1992] 1 I.R. 382 (O'Hanlon J.)): obviously there is a certain threshold to be reached in terms of demonstrating unreasonableness or breach of fair 15 Reli......
-
Stokes v O'Donnell
...S56 ROAD TRAFFIC ACT 1961 PART VI ROAD TRAFFIC ACT 1968 PART VI ROAD TRAFFIC ACT 1961 S56(4) ROAD TRAFFIC ACT 1961 S69 LENNON V CLIFFORD 1992 1 IR 382 HALSBURYS LAWS OF ENGLAND 3ED V11 PARA 119 R V CHIEF CONSTABLE OF NORTH WALES POLICE EX PARTE EVANS 1982 1 WLR 1155 ROCHE V MARTIN 1993 ILR......
-
Lett & Company Ltd v Wexford Borough Corportaion and Others
...Glenkerrin Homes v Dun Laoghaire County Council [2007] IEHC 298 (Unrep, Clarke J, 26/4/2007); Tara Prospecting v Minister for Energy [1993] ILRM 77; Hempenstall v Minister for Environment [1994] 2 IR 20 and Duggan v An Taoiseach [1989] ILRM 710 considered - Plaintiff awarded damages (2004......
-
The Extradition Acts 1965-1994, Andrew Martin v Noel Conroy and Michael Jones; Andrew Martin v Judge Miriam Malone and Attorney General
...ACT 1965 S47(1) RSC O.98 EXTRADITION ACT 1965 S50 RSC O.84 r18 RSC O.84 r23(2) SHANNON V IRELAND 1984 IR 548 LENNON V CLIFFORD 1992 1 IR 382 MCCORMACK V GARDA SIOCHANA COMPLAINTS BOARD 1997 2 IR 489 O'LEARY V MIN FOR TRANSPORT 2000 1 ILRM 391 EXTRADITION ACTS 1965–1994 EXTRADITION ACT 1......