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Discharge of quarterly assessments.
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9.—(1) Every collector shall on demand made by the Revenue Commissioners deliver to them all duplicates of quarterly assessments and all books of receipts and counterfoils furnished for his use in connection with such duplicates which are in his hands.
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(2) Notwithstanding anything in the Income Tax Act, 1918 the Revenue Commissioners, on receipt of a certificate by the inspector of the amount of uncollected tax on any quarterly assessments for any assessment district for any year prior to the year beginning on the 6th day of April, 1924 may make an order that the whole or any part of the amount of such uncollected tax shall be deemed to have been discharged in due course of law.
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