The Gazette 1964/67

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—