198 / 336
But, as I said, the increased burden of a provision like
this is on the Revenue Commissioners. T h e second
point is about disclosing information. I know confid-
entiality which exists and the greater the risk of in-
formation slipping out in an unwarranted way. This
is a greater risk in modern life in the business world.
I came across reams of computer material—it had
nothing to do with State business but belonged to a
private company—that had fallen out of a car which
contained a great deal of information, including names.
Naturally, I returned the papers as quickly as possible
to their sourcel . could not help thinking that if I had
been in that line of business—which I was not—there
were a few interesting items in these papers. As I said,
the bigger the organisation, the bigger its ramifications,
the more its administrative problems are itemised by
legislation and so forth, the greater the difficulties in
that regard. In a nutshell, Deputy Colley's amendment
is preferable to what is in this section. I earnestly urge
the Minister to consider the proposition I have outlined
in order to avoid amendments and provisions of this
nature as far as possible in the future.
The Minister suggested that unless there was evid-
ence that the section as it exists is being abused we
should not amend it. I suggest that that is a wrong
approach. Our objective ought to be to ensure as far
as we can that it cannot and will not be abused. To do
that I am suggesting this amendment. The Minister
says it will make no difference. I believe it will make
some difference. I am satisfied, and so is the Minister,
that it will not in any way inhibit the Revenue Com-
missioners in the exercise of their duties under this
and previous legislation.
The general proposition that the Revenue Commis-
sioners may not act unreasonably is one thing but the
proposition that they must, in relation to these partic-
ular sections, "reasonably require information" is dif-
ferent from "information which they think necessary".
It may be a slight difference but there is a difference.
There is a level laid down which enables an aggrieved
citizen to get some protection from the Courts, in my
view, a greater degree of protection than would be
available to him if the section is at it is and at the
same time, without inhibiting the Revenue Commis-
sioners in the exercise of their functions in any way.
I, therefore, suggest that the Minister ought to accept
the amendment.
Mr. R.
Ry an:
As a lawyer, I am impressed by pre-
cedent. I would prefer to use the language that is tried
and tested than to embark upon a sea of novel lan-
guage. Briefly, I would like to draw attention to case
law so that any person who wanted to pursue
this matter further will see where the support for my
argument lies. They will also see that I am not en-
gaged in something which is radical and dangerous. I
refer to the case of
Howard
de Walden
v the Com-
missioners of Inland Revenue,
25 T.C. 121 (
y e ar
1941).
There Lord Greene said:
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.194