Finance Act, 1942

PART II.

Customs and Excise.

Amendment of section 21 of the Finance Act, 1935.

8.—(1) In this section—

the expression “the principal section” means section 21 of the Finance Act, 1935 (No. 28 of 1935),

the expression “the amending section” means section 18 of the Finance Act, 1940 (No. 14 of 1940).

(2) Whenever a sample of the hydrocarbon oil on or in a motor vehicle is taken under sub-section (13) of the principal section, any officer of the Revenue Commissioners or member of the Gárda Síochána (whether he is or is not the person who takes such sample) may, when such sample is being taken or at any time thereafter, interrogate the registered owner or any of the registered owners of the said vehicle or, where such registered owner is not one or more individuals, any director, manager, or principal officer of such owner in regard to the said hydrocarbon oil and may require of such owner or other person aforesaid information as to when, where, and from whom the said oil was purchased or otherwise obtained and as to whether either of the duties imposed by the principal section had been paid or any rebate under that section had been allowed in respect of the said oil and, if such owner or other person aforesaid states that either of the said duties had been paid in respect of the said oil, such officer or member may require of such owner or other person proof of the payment of such duty and proof that no rebate of duty had been allowed in respect of the said oil.

(3) Whenever any person is interrogated by an officer of the Revenue Commissioners or a member of the Gárda Síochána under sub-section (13) of the principal section or under the next preceding sub-section of this section, such person shall give to such officer or member all information and proof required of him by such officer or member under the said sub-section (13) or the said next preceding sub-section (as the case may be) which is in his possession or procurement and, if he fails or refuses so to do or gives any such information which is false or misleading, he shall be guilty of an offence under sub-section (12) of the principal section as amended by the amending section and shall be liable accordingly to the penalty appointed by the said sub-section (12), as so amended.

(4) Where, in any proceedings against the owner of a motor vehicle to recover a penalty under sub-section (12) of the principal section as amended by the amending section, the offence in respect of which such penalty is claimed consists of the user of hydrocarbon oil in the said motor vehicle in contravention of paragraph (a) of sub-section (8) of the principal section and it is proved that hydrocarbon oil was used for combustion in the engine of the said motor vehicle, the hydrocarbon oil so used shall be presumed (unless or until the contrary is proved) to have been so used in contravention of the said paragraph (a) and to have been so used in such contravention by the said owner of the said motor vehicle.

(5) In any proceedings to recover a penalty under sub-section (12) of the principal section as amended by the amending section, the said penalty may be claimed in the alternative as a penalty under the law relating to customs or as a penalty under the law relating to excise and, if the person from whom such penalty is so claimed is convicted of an offence under the said sub-section (12) as so amended, the Court shall impose the penalty appointed by the said sub-section as so amended as a customs penalty or as an excise penalty according to whether the hydrocarbon oil in respect of which the said offence was committed was chargeable with the duty of customs or the duty of excise imposed by the principal section and, if it is not shown to the satisfaction of the Court with which of those duties the said hydrocarbon oil was chargeable, the Court shall presume that the duty with which the said hydrocarbon oil was chargeable was the said duty of customs and shall impose the penalty appointed by the said sub-section as so amended as a customs penalty.

(6) Paragraph (c) of the amending, section is hereby repealed and in lieu thereof it is hereby enacted that the principal section shall be and is hereby amended by the deletion from sub-section (15) thereof of the definition of the expression “motor vehicle” contained in that sub-section prior to the enactment of the amending section and by the insertion in the said sub-section of the following definition in lieu of the said definition so deleted, that is to say:—

“the expression ‘motor vehicle’ means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include, a tractor which is designed and constructed for use for agricultural purposes”.

(7) The principal section, the amending section, and this section shall be read and construed together.