S.I. No. 283/2003 - District Court (Taxes Consolidation Act, 1997) (Amendment) Rules 2003

1. These rules may be cited as the District Court (Taxes Consolidation Act 1997)(Amendment) Rules 2003.

2. (1) An application by a party to proceedings before the Court for an order under section 7 of the Bankers' Books Evidence Act. 1879 (42 & 43 Vict. Ch. 11) authorising that party to inspect and take copies of entries in a banker's books for any of the purposes of such proceedings may be made at any sitting of the Court for the Court district wherein the proceedings have been brought.

- Notice of

(2) Such application shall be preceded by the issue of a notice in the Form 38.1. Schedule B. which shall be lodged with the Clerk prior to the making of the application.

Order of Court

(3) The order of the Court granting the application shall be in the Form 38.10, Schedule B, which shall, unless the Court otherwise directs, be served upon the relevant bank three clear days before the order is to be obeyed. Service may be effected by delivering a copy of the order to the office of the bank wherein the relevant records are kept.

Section 7A application venue

(4) An application to the District Court by a member of the Garda Síochána not below the rank of Superintendent under the provisions of section 7A of the Bankers' Books Evidence Act, 1879 (42 & 43 Vict. Ch. 11) as inserted by section 131 Central Bank Act, 1989, and as amended by

section 14

of the

Disclosure of Certain Information for Taxation and Other Purposes Act, 1996

, may be made at any sitting of the Court for the Court district wherein the offence in question is alleged to have been committed and may be heard otherwise than in public.

-Notice of

(5) Such application shall be preceded by the issue of a notice in the Form 38.10, Schedule B, which shall be lodged with the Clerk prior to the making of the application.

-Order

(6) The order of the Court granting the application shall be in the Form 38.11, Schedule B, which shall, unless the Court otherwise directs, be served upon the relevant bank three clear days before the order is to be obeyed. Service may be effected by delivering a copy of the order to the office of the bank wherein the relevant records are kept.

Procedure under Taxes Consolidation Act. 1997

Section 908A application venue

(7) An application by an authorised officer of the Revenue Commissioners under the provisions of section 908A of the

Taxes Consolidation Act. 1997

as inserted by section 207 of the Finance Act. 1999, and as amended by

section 68

of the

Finance Act, 2000

and by

section 132

of the

Finance Act. 2002

shall be by information on oath and in writing, in the Form 38.12 Schedule B, to the District Court Judge for the District Court District wherein the offence in question is alleged is being, has been or is or was about to be committed, or where the financial institution in respect of which the order is sought is located, and may be heard otherwise than in public.

-Order

(8) The order of the Court granting the application shall be in the Form 38.13, Schedule B, which shall, unless the Court otherwise directs, be served upon the relevant financial institution three clear days before the order is to be obeyed. Service may be effected by delivering a copy of the order to the office of the financial institution wherein the relevant books or records are kept.

Notice to Coroner of result of proceedings

3. At the conclusion of criminal proceedings in the District Court in relation to the death of a person the Clerk shall, pursuant to

section 25

(3) of the

Coroners Act, 1962

(No. 9 of 1962), inform (in the Form 38.3, Schedule B) the coroner holding an inquest in relation to the death of the result of the proceedings.

Procedure under Criminal Justice Act. 1994

4. In rules 5 to 8 inclusive following, “the Act” means the

Criminal Justice Act, 1994

(No. 15 of 1994).

Authority to detain cash

5. An application to the Court for an order under the provisions of subsection (2) of section 38 of the Act authorising the detention of cash seized beyond forty-eight hours shall be made by sworn information of a member of the Garda Síochána or an officer of customs and excise in the Form 38.4 Schedule B. The order of the Court thereon shall be in the Form 38.5 Schedule B.

- Further detention of cash

6.(1) An application to the Court under the provision of subsection (3) of section 38 of the Act for an order authorising the further detention of cash seized shall be made by notice in the Form 38.6, Schedule B.

- Notice of application

(2) Notice of the application shall be served on any person to be affected by the order at least seven days before the date of hearing. A copy of the notice of application together with a statutory declaration as to service thereof shall be lodged with the Clerk at least forty-eight hours before the date of hearing.

Order

(3) The order of the Court on the application shall be in the Form 38.7 Schedule B.

Release of cash

7. (1) An application to the Court under the provisions of subsection (5) of section 38 of the Act for an order directing the release of cash detained by virtue of the provisions of the said section shall be by notice in the Form 38.8. Schedule B.

Notice of application

(2) Notice of the application shall be served on the member of the Garda Síochána or officer of customs and excise on whose application the order for detention was made at least seven days before the date of hearing. A copy of the notice of application together with a statutory declaration as to service thereof shall be lodged with the Clerk at least forty-eight hours before the date of hearing.

-Order

(3) The order of the Court on the application shall be in the Form 38.9 Schedule B.

Venue

8. Applications to the Court under the Act may be brought, heard and determined before a Judge of the District Court at any sitting of the Court within such Judge's District.

Certificates under Sex Offenders Act. 2001

9. (1) A certificate for the purposes of

section 14

of the

Sex Offenders Act 2001

shall be in the Form 38.14, Schedule B and shall be signed by a District Court clerk.

(2) An order imposing post-release supervision pursuant to section 29 of the Sex Offenders Act. 2001 may be in the Form 38.15 Schedule B and a copy of such Order shall be transmitted to the Governor of the Prison or person in charge of the other place of detention to which the accused is committed.

Given this 19th day of May 2003

Peter Smithwick

Chairman

John Garavan

Uinsin Mac Gruairc

John P. Brophy

Mary C. Devins

Hugh O'Neill

Sean McMullin

Finbarr O'Malley

Damien J. Colgan

David Kelly

Liz Hughes

Secretary

I concur in the making of the foregoing rules

Dated this 3rd day of July, 2003

MICHAEL McDOWELL,

Minister for Justice, Equality and Law Reform

EXPLANATORY NOTE.

(

This note is not part of the Instrument and does not purport to be a legal interpretation

)

These rules, which come into effect on 24th July, 2003 shall amend the District Court Rules 1997 (

S.I. No. 93 of 1997

) as amended by the District Court (Taxes Consolidation Act 1997)(Amendment) Rules, 1999 (

S.I. No 234 of 1999

); rule 2(7) of Order 38 is hereby amended.

The District Court Rules, 1997 (

S.I. No. 93 of 1997

shall be further amended by the deletion of sub-rule (8) of rule 2 of Order 38 and by the re-numbering of sub-rule (9) of the said rule 2 as sub-rule (8) of rule 2 of Order 38 and the said Order 38 appears in Schedule 1.

The Forms numbered 38.12 and 38.13 hereafter shall be substituted for the Forms of the same number in Schedule B to the District Court Rules 1997 (

S.I. No. 93 of 1997

).

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The District Court Rules Committee, in exercise of the powers conferred on them by

section 91

of the

Courts of Justice Act, 1924

,

section 72

of the

Courts of Justice Act, 1936

, section 17 of the

Interpretation Act, 1937

[as applied by

section 48

of the

Courts (Supplemental Provisions) Act, 1961

] and

section 34

of the

Courts (Supplemental Provisions) Act, 1961

, do hereby, with the concurrence of the Minister for Justice, Equality and Law Reform, make the following rules of court:—