Weekes v Revenue Commissioners

• Jurisdiction: Ireland
• Judgment Date: 01 January 1989
• Date: 01 January 1989
• Court: High Court

(H.C.)

Weekes

and

Revenue Commissioners

Recovery by sheriff or county registrar - Delay in levying assessed sums by seizure - Whether delay invalidates power to seize goods - Statute - Interpretation- Whether interpretation consistent with overall scheme of legislation - Income Tax Act, 1967 (No. 6), s. 485 (2).

The applicant sought judicial review of a number of certificates issued pursuant to s. 485 of the Income Tax Act, 1967, on default by the applicant in payment of income tax and VAT for which he was assessed and chargeable. S. 485 (1) empowers the Collector General to issue a certificate to the county registrar or sheriff certifying the amount in default from a person. S. 485 (2) provides that: 'Immediately upon receipt of the certificate the county registrar or sheriff shall proceed to levy the sum therein certified.' In relation to the applicant, there had been delays of between three and a half and five months in the execution of the certificates issued pursuant to s. 485. The applicant claimed that the delay in execution invalidated the certificates, or alternatively, that the power to execute on foot of the certificates became invalidated. Held by Lardner J. in refusing the relief sought, 1, the court must consider the provisions of s. 485 together with the other sections of the Act as a whole; and if a literal interpretation would lead to an absurd result which was plainly contrary to the legislative intent, and an alternative meaning is reasonably open, then the latter meaning should prevail. Dicta in Kellystown Co. v. HoganDLRM [1985] ILRM 200 and C. McCann Ltd v. Ó CúlacháinIR [1986] I.R. 196 followed...