![Show Menu](styles/mobile-menu.png)
![Page Background](./../common/page-substrates/page0112.jpg)
early this year. Due to unforeseen difficulties, how
ever, this was not found possible. I am informed that
the Index will be placed on sale early next week.
Mr. fyan :
I wonder can we really accept this from
the Minister. I have no wish not to accept it but we
were promised this over 18 months ago and I do not
think we can be blamed if we no longer listen to the
cry of "Wolf, wolf." It does not seem that there was
any reasonable excuse for the prolonged delay.
Mr. B. Lett/ban :
It was entirely due to printing
difficulties involved in compiling a very detailed
index. The Deputy will have it early next week.
The foregoing extracts are taken from the Dail
Debates of 28th April, 1965, cols. 200-1. Members
might note that the Index to the Superior Court
Rules
is now available from
the Government
Publications Sales Office, G.P.O. Arcade, Dublin i,
price 7/6.
ADJUDICATION OFFICE
Where documents are transmitted through the
post the following conditions apply :—
1. All communications must be addressed to—
The Secretary,
Revenue Commissioners,
Adjudication Branch,
Dublin Castle.
2. Postage and in the case of registered packets,
registration fees, must be paid by the sender.
3. Each instrument lodged for adjudication must
be accompanied by an Adjudication Warrant duly
completed.
4. A plain copy or an accurate and complete
abstract must accompany each instrument.
5. A conveyance, assignment or
transfer for
natural love and affection or other instrument
operating as
a voluntary disposition must be
accompanied by a certificate of market value and by
the following information—
(i) Rateable valuation of premises and lands
(separately) ;
(ii) Area of lands ;
(iii) Amount of Land Commission advance.
6. In the case of a conveyance, transfer or assign
ment by way of sale there must be confirmation that
the consideration represents the full market value of
the property and also
(i) a Certificate of the Redemption Value of
the Land Commission Annuity, and
(ii) full information as to any other charges.
7. In any other case all relevant information which
would facilitate an early decision must be furnished
with the instrument for adjudication.
8. On receipt of a notice of provisional assessment,
the applicant must remit the amount of the duty by
Money Order or guaranteed cheque payable to the
Accountant-General of Revenue.
9. Instruments transmitted through the post for
adjudication will be returned through the post and
will not be available for collection by hand from the
Adjudication Branch.
SECTION 6 CERTIFICATE
Following the introduction of the "one taxpayer
one charge" system, the Revenue Commissioners
propose to charge,
(a)
the vendor to tax in respect
of the period from the commencement of the
relevant financial year to the date of sale ;
and
(b)
the purchaser to tax in respect of the period from the
date of purchase to the end of the financial year.
There will be no question of recovering from the
purchaser the vendor's tax in respect of the period
prior to the date of purchase and, accordingly there
will be no need to make provision in the apportion
ment account in respect of tax on the property.
Ground rent, where payable in full, should be
apportioned by reference to the gross amount and,
where payable under deduction of tax, should be
apportioned by reference to the net amount. The
Revenue have requested that the co-operation of
members be forthcoming in operating this new
arrangement.
It is still necessary to obtain a Section 6 Certificate
in respect of vendor's tax for years prior to the
financial year in which the sale is completed, but we
understand that it will be unnecessary after the
passing of the Finance Act, 1965.
CASES OF THE MONTH
Unqualified persons acting as Solicitor.
Solicitor—Unqualified person—Pretending to be a
solicitor—advertisement containing representation
by someone of being recognised by law and qualified
to act as solicitor—Advertisement inserted by person
intending to carry out the work and if the advertise
ment is wilfully and falsely made. Conviction should
stand. Section 19 of the Solicitors Act, 1957. (Pro
visions of Section 19 of the Solicitors Act, 1957 in
England are equivalent to those of Section 56 of the
Solicitors Act, 1954).
Solicitor—Unqualified person preparing instru
ments—Land Registry official searches—Whether
unqualified person can make an application for an
official search or for an office copy of a document in
relation
to
land
registered
under
the Land
Registration Act, 1925—Solicitors Act, 1957 5.20 (i)
(a)
Land Registration Rules. Held appeal against
conviction must be allowed because of the proper
'construction of Section 20(1)
(a)
of the Act of 1957—