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Green, Edward Treacy, Desmond
J. Collins,
Ralph
J. Walker, Reginald J. Nolan, T. V.
O'Connor, John Maher, D. B. Gilmore, James W.
O'Donovan, Charles Hyland, Desmond Moran, J.
Bernard MacGarry, Wiliam A. Tormey, Eunan Me
Carron, Peter E. O'Connell, Patrick Noonan, George
A. Nolan, Daniel J. O'Connor, Brendan A. McGrath,
Robert McD. Taylor, \V. A. Osborne.
The President on behalf of the Council welcomed
Mr. Raymond A. French who was present.
The following was among the business transacted :
Second Calling in the District Court
The President and Mr. Walker were appointed as
the Society's deputation to seek an interview with
the President of the District Court on the subject
of his practice in refusing to allow a second calling
in civil proceedings in his court.
Disciplinary Committee
The President stated that he had sent his letter of
resignation from the Disciplinary Committee to the
President of the High Court.
It was resolved to
inform
the President of the High Court
that
Mr. Derrick M. Martin would act
instead
if
appointed.
Acting for Both Parties
It was decided to hold an ordinary general meeting
of the Society on Friday, 9th March, 1962 at
2.30 p.m. to consider further the proposed rule pro
hibiting a solicitor from acting for both vendor and
purchaser in certain limited cases.
ROSCOMMON SOLICITORS'
BAR ASSOCIATION
At the Annual General Meeting held in Elphin
on Friday, gth February, the following honorary
officers and committee for 1962-63 were appointed:
President, Mr. M. de L. Staunton, Castlerea;
Chairman, Mr. John Kelly, Elphin ; Vice-Chairman,
Mr. Thomas Callan, Boyle; Treasurer, Mr. James
Sheerin, Boyle; Secretary, Mr. T. J. C. O'Keeffe,
Roscommon.
Committee: Mr. P. C. Sweeney,
Roscommon; Mr. Gerald Gannon, Castlerea;
Mr. Oliver Macklin, Athlone; Mr. H. Wynne,
Boyle.
DISTRICT COURT (GAMING AND
LOTTERIES ACT, 1956) RULES, 1962
S.I. No. 9 of 1962
The District Court Rules Committee, with the
concurrence of the Minister for Justice, have made
the District Court (Gaming and Lotteries Act, 1956)
Rules, 1962. The Rules, which come into operation
on the ist March, 1962, regulate the practice and
procedure of the District Court in relation to the
Gaming and Lotteries Act, 1956, and prescribe
forms of notice, certificate, licence and permit.
Copies of the Rules may be obtained from the
Government Publications
Sale Office, G.P.O.
Arcade, Dublin i, price 8d., postage 2d. extra.
DISTRICT COURT RULES (No. 1), 1962
S.I. No. 7 of 1962
The District Court Rules Committee, with the
concurrence of the Minister for Justice, have made
the District Court Rules (No. i), 1962. The Rules,
which come into operation on the ist March, 1962,
revise the practice and procedure of the District
Court in relation to the service of summonses and.
the service of documents outside the State and
provide for the issue of notices to defendants of the
imposition of fines.
Copies of the Rules may be obtained from
the Government Publications Sale Office, G.P.O.
Arcade, Dublin i, price 8d., postage zd. extra.
DISTRICT COURT RULES (No. 2), 1962
S.I. No. 8 of 1962
The District Court Rules Committee, with the
concurrence of the Minister for Justice, have made
the District Court Rules (No. 2), 1962. The Rules,
which come into operation on the ist March, 1962,
revoke the existing rules relating to Affiliation,
Maintenance and Enforcement of Court Orders and
provide new rules governing
the practice and
procedure in these proceedings.
Copies of the Rules may be obtained from
the Government Publications Sale Office, G.P.O.
Arcade, Dublin i, price 3/-, postage 2d. extra.
DECISIONS OF PROFESSIONAL
INTEREST
Income tax assessment—-failure to make return
—
penalty
not assessable until case determines
On loth April, 1928, the defendant, who was then
a State Solicitor, was served with a notice requiring
him to make a return of income within 21 days,
but he failed to do so. Estimated assessments were
made and proceedings were instituted in the High
Court for the recovery, under Section 107 of the
Income Tax Act, 1918, as amended by Section 10
of the Finance Act, 1925, of a penalty of £455,
representing £20 plus treble the tax chargeable.
The defendant was meanwhile appointed County
Registrar, and in October, 1930, Hanna, J. awarded
to the plaintiffs the full amount claimed with costs.
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