The Gazette 1981

GAZETTE

APRIL 1981

CENTRAL CRIMINAL

COURT LISTINGS

Practice memorandum from the President of the High

Court on the procedure for the listing of cases before the

Central Criminal Court.

In a practice memorandum recently issued by the

President of the High Court, Mr. Justice Finlay, there

was set out a new system for listing of cases before the

Central Criminal Court. The system was put into practice

initially on an experimental basis until 16th March 1981

but will now continue until further notice. The full text of

the President's practice memorandum is as follows:

Central Criminal Court Listing

In an attempt to maintain a balance in the listing of cases

for trial by the Central Criminal Court between the

absolute necessity that the Court should, if possible, be

occupied on each day for the disposal of cases which

arises from the state of the arrears and the desirability of

reducing the inconvenience to witnesses, practitioners and

the accused from multiple listing and the consequent ad-

journment of cases at the last minute, I am introducing a

new method of listing On an experimental basis between

now and the week commencing the 16th of March.

The system will be as follows:

1. Not more than one case per Judge will be listed on each

day and where predictably lengthy cases are listed

before any particular Judge a listing may not occur for

some days afterwards.

2. In addition however there will be a stand-by list of

shorter cases listed for each week.

3. On Thursday morning of each week at 10.30 there will

be a call-over of the succeeding week's work for the

Central Criminal Court consisting of the listed cases

and the stand-by cases.

4. The Solicitor or Counsel acting on behalf of the

Director of Public Prosecutions and the Solicitor or

Counsel acting on behalf of the accused in each case,

that is to say, both the listed cases and the stand-by

cases must be present at the calling-over of that list and

be in a position to assure the Court that any case

contained in either of those two lists is ready to go on

the following week.

5. Any accused person on bail must attend at 10.30 on

the Thursday before the week in which his case is

either listed or contained in a stand-by list'and failure

to attend on that occasion will be regarded by the

Court as a breach of his bail bond and a bench warrant

will be issued unless his failure is explained or excused.

6. It follows from this that it is one of the obligations of

the Solicitor retained by an accused person who is on

bail specifically to warn his client of the necessity from

time to time to attend not only on the date fixed for the

trial but at the call-over of the list on a Thursday as

well.

INCOME TAX

Duty of Solicitors to Account for interest paid to clients

Section 176 of the Income Tax Act 1967 imposes on

(inter alia) Solicitors an obligation, whenever required to

do so by any general or particular notice, to prepare and

deliver within whatever time limit may be stated a list

containing particulars of income, profits or gains arising

from any of the sources mentioned in the Act, together

with the name and address of every person to whom the

same shall belong.

Section 500 of the Act prescribes the penalties for

failure to deliver returns.

In conjunction with the Revenue Commissioners, the

Society agreed upon a simplified procedure for the

delivery to the Revenue of the minimum required

information and the appropriate forms, known as Form

8.2 (R) Solicitor, were made available, bound into large

flat books for ease of use. In a letter to the Society dated

2nd December 1977 the Revenue Commissioners advised

the Society that it was their intention to consider the

institution of proceedings against solicitors who failed to

carry out the agreed procedure. The Revenue

Commissioners have again raised this matter and have

pointed to the continuing failure of some firms of

Solicitors to comply with statutory notices issued to them

under Section 176 of the Act.

It is now pointed out that in the Dublin area alone,

there are 122 cases in which statutory notices remain

uncomplied with for 1975/76 or for any subsequent year.

The Revenue Commissioners have stated that it is

proposed to take action in a number of cases to recover

the penalties provided by Section 500 of the Act.

CERTIFICATES OF

VALUATION

The Society has communicated to the Land Registry

complaints received from Bar Associations over the

increase in fees charged by local authorities for

Certificates of Valuation from 2 | p to £2.00.

The Land Registry has informed the Society that,

under the Land Registration Fees Order, 1980, fees

which were formerly assessed on the valuation of

property became flat fees, Certificates of Valuation are no

longer required in connection with the assessment of Land

Regiatry fees.

The Society has also written to the Revenue

Commissioners querying the continued need for

Certificates of Valuation and awaits a reply.