The Gazette 1961 - 64

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. 80

Green, Edward Treacy, Desmond 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) J. Collins, Ralph