#451618
(b) i gcás an t-achomharc a athéisteacht, mura deimhin leis an mbreitheamh den Chúirt Chuarda,
(b) in the case of a rehearing of the appeal, the judge of the Circuit Court is satisfied,
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99 toradh in 36 doiciméad
#1485791
Ar choinníoll, ar an achomharc a éisteacht nó a athéisteacht—
Provided that on the hearing or rehearing of the appeal—
#254785
San iarratas ar athéisteacht in aon cheann de na himeachtaí dá dtagraítear in Alt 42 den County Officers and Courts (Ireland) Act, 1877, leagfar amach go hiomlán na forais ar a mbeidh an athéisteacht á hiarraidh, agus déanfar fógra ina leith a chomhdú san Oifig agus a sheirbheáil ar an bpáirtí freasúrach, nó ar an gcomharba ar a leas, ceithre lá dhéag ar a laghad roimh lá oscailte na Suíonna ag a mbeidh ant-iarratas le déanamh, nó, i gCuaird Bhaile Átha Cliath, sé lá ar a laghad roimh an lá a mbeidh an t-iarratas le déanamh.
The application for re-hearing in any of the proceedings referred to in Section 42 of the County Officers and Courts (Ireland) Act, 1877, shall set forth fully the grounds upon which the re-hearing is sought, and notice thereof shall be filed in the Office and served upon the opposite party, or his successor in interest, not less than fourteen days before the opening day of the Sittings at which the application is to be made, or, in the Dublin Circuit, not less than six days before the day upon which the application is to be made.
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(4) Féadfaidh na Coimisinéirí Speisialta nó an Breitheamh Cuarda cionroinnt arna déanamh faoi mhír (c) d'fho-alt (3) den alt seo a leasú, ar achomharc i gcoinne measúnachta ar fhoras na cionroinnte a éisteacht nó a athéisteacht, ach, ar aon achomharc den tsórt sin a éisteacht nó a athéisteacht, beidh deimhniú ón gCoimisinéir Luachála, a thabharfaidh ceachtar páirtí san achomharc, agus a dheimhneoidh, maidir le maoin arna luacháil mar aonad faoi na hAchtanna Luachála, na méide den luacháil inrátaithe is inchurtha i leith aon choda áirithe den mhaoin, ina chruthú dochloíte maidir leis an méid is inchurtha amhlaidh.
(4) An apportionment made under paragraph (c) of subsection (3) of this section may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of the apportionment, but, on the hearing, or the re-hearing, of any such appeal, a certificate of the Commissioner of Valuation tendered by either party to the appeal and certifying, as regards property valued under the Valuation Acts as a unit, the amount of the rateable valuation of the property attributable to any part of the property, shall be conclusive as to the amount so attributable.
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(6) Leasaítear leis seo fo-alt (5) d'alt 8 den Acht Airgid, 1924 , agus fo-alt (2) d'alt 12 den Acht Airgid, 1925 , trí “achomharc a athéisteacht agus le” a chur isteach roimh “cás d'aithris” agus “ach ní háirítear orthu forálacha alt 196 den Income Tax Act, 1918” a scriosadh agus leasaítear leis seo fomhír (3) de mhír 4 de Chuid II den Chéad Sceideal a ghabhann leis an Acht Airgid, 1926 , trí “achomharc a athéisteacht agus le” a chur isteach roimh “cás d'aithris” agus “ach gan forálacha alt 196 den Income Tax Act, 1918, d'áireamh” a scriosadh.
(6) Subsection (5) of section 8 of the Finance Act, 1924 , subsection (2) of section 12 of the Finance Act, 1925 , and subparagraph (3) of paragraph 4 of Part II of the First Schedule to the Finance Act, 1926 , are each hereby amended by the insertion of "rehearing of an appeal and to the" before "statement of a case" and the deletion of "but excluding the provisions of section 196 of the Income Tax Act, 1918".
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(4) Féadfaidh na Coimisinéirí Speisialta nó an Chúirt Chuarda cionroinnt a rinneadh faoi fho-alt (3) a leasú, ar achomharc i gcoinne measúnachta ar fhoras na cionroinnte a éisteacht nó a athéisteacht, ach, ar aon achomharc den sórt sin a éisteacht nó a athéisteacht, beidh deimhniú ón gCoimisinéir Luachála, a thabharfaidh ceachtar páirtí san achomharc, agus a dheimhneoidh, maidir le maoin a bheidh luacháilte mar aonad faoi na hAchtanna Luachála, an méid den luacháil inrátaithe is inchurtha i leith aon choda áirithe den mhaoin, ina chruthú dochloíte maidir leis an méid is inchurtha amhlaidh.
(4) An apportionment made under subsection (3) may be amended by the Special Commissioners, or by the Circuit Court, on the hearing, or the rehearing, of an appeal against an assessment made on the basis of the apportionment, but, on the hearing, or the rehearing, of any such appeal, a certificate of the Commissioner of Valuation tendered by either party to the appeal and certifying, as regards property valued under the Valuation Acts as a unit, the amount of the rateable valuation of the property attributable to any part of the property, shall be conclusive as to the amount so attributable.
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(c) Is é a bheidh in athéisteacht achomhairc faoin alt seo ag breitheamh den Chúirt Chuarda athéisteacht ag breitheamh den Chúirt Chuarda ar ina chuaird atá cónaí ar an achomharcóir nó ar dhuine de na hachomharcóirí nó (i gcás comhlachta chorpraithe) atá a phríomh-áit ghnó:
( c ) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by the judge of the Circuit Court in whose circuit the appellant or one of the appellants resides or (in the case of a body corporate) has its principal place of business:
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I gcás ina mbeidh an Chúirt tar éis dul ar aghaidh amhlaidh, ní dhéanfar an t-imeacht sin a athéisteacht ar mhodh ar bith mura deimhin leis an gCúirt an páirtí a mbeidh loicthe aige freastal gan a bheith ciontach i moill nó faillí thoiliúil; agus i gcás den sórt sin is faoi rogha na Cúirte a bheidh na costais a bheidh tagtha den neamhfhreastal sin aige agus féadfaidh sí an céanna a shocrú san am, agus a ordú go n-íocfaidh an páirtí nó a aturnae iad sula ligfear dó an t-imeacht sin a chur á athéisteacht, nó féadfaidh sí cibé ordú eile a dhéanamh i dtaobh na gcostas sin is cóir léi.
Where the Court has so proceeded, such proceeding shall not in any manner be reheard unless the Court shall be satisfied that the party failing to attend was not guilty of wilful delay or negligence; and in such case the costs occasioned by his non-attendance shall be in the discretion of the Court, which may fix the same at the time, and direct them to be paid by the party or his solicitor before he shall be permitted to have such proceeding reheard, or make such other order as to such costs as it may think just.
#466867
(ii) le hachomhairc i gcoinne measúnachtaí den sórt sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil), agus
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
#497799
(ii) achomhairc i gcoinne na measúnachtaí sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil),
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court),
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(c) achomhairc chun na gCoimisinéirí Speisialta, athéisteacht na n-achomharc sin agus cásanna a shonrú chun tuairim na hArd-Chúirte a fháil, agus
( c ) appeals to the Special Commissioners, the re-hearing of such appeals and the stating of cases for the opinion of the High Court, and
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(h) athéisteacht achomhairc ag an gCúirt Chuarda agus cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí,
( h ) the rehearing of an appeal by the Circuit Court and the statement of a case for the opinion of the High Court on a point of law,
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(c) achomharc chun na gCoimisinéirí Speisialta, athéisteacht na n-achomharc sin agus cásanna a shonrú chun tuairim na hArd-Chúirte a fháil, agus
( c ) appeals to the Special Commissioners, the rehearing of such appeals and the stating of cases for the opinion of the High Court, and
#1271737
(viii) achomharc a athéisteacht ag breitheamh den Chúirt Chuarda agus cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phointe dlí;
(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law; [GA]
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(h) athéisteacht achomhairc ag breitheamh den Chúirt Chuarda agus cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí;
( h ) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
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(viii) achomharc a athéisteacht ag breitheamh den Chúirt Chuarda agus cás a shonrú le tuairim na hArd-Chúirte a fháil ar phointe dlí;
(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
#1301642
(c) le hachomhairc in aghaidh measúnachtaí den sórt sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil);
( c ) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court);
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(viii) achomharc a athéisteacht ag breitheamh den Chúirt Chuarda agus cás a shonrú le tuairim na hArd-Chúirte a fháil ar phointe dlí;
(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
#1399415
(10) Is i gcúirt iata a bheidh gach athéisteacht achomhairc ag an gCúirt Chuarda faoi alt 429.
(10) Every rehearing of an appeal by the Circuit Court under section 429 shall be held in camera.
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(ii) le hachomhairc i gcoinne measúnachtaí den sórt sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil), agus
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and [GA]
#1401705
(viii) achomharc a athéisteacht ag breitheamh den Chúirt Chuarda agus cás a shonrú le tuairim na hArd-Chúirte a fháil ar phonc dlí;
(viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
#1431985
(ii) le hachomhairc i gcoinne measúnachtaí den sórt sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil), agus
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
#1463791
(ii) le hachomhairc i gcoinne na measúnachtaí sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil air), agus
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
#1483556
(5D) Chun críocha achomharc faoi fho-alt (5A) a éisteacht nó a athéisteacht, féadfaidh na Coimisinéirí Ioncaim aon oifigeach dá gcuid a ainmniú chun gníomhú thar a gceann.”.
(5D) For the purposes of the hearing or rehearing of an appeal made under subsection (5A), the Revenue Commissioners may nominate any of their officers to act on their behalf.".
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(ii) le hachomhairc i gcoinne measúnachtaí den sórt sin (lena n-áirítear achomhairc a athéisteacht agus cás a shonrú chun tuairim na hArd-Chúirte a fháil), agus
(ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and
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(17) Chun críocha achomharc a éisteacht nó a athéisteacht faoi fho-alt (14), féadfaidh na Coimisinéirí Ioncaim aon oifigeach dá gcuid a ainmniú chun gníomhú thar a gceann.”.
(17) For the purposes of the hearing or rehearing of an appeal under subsection (14), the Revenue Commissioners may nominate any of their officers to act on their behalf.".
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(c) mainneachtain na gCoimisinéirí Ioncaim breith a thabhairt gur comhlíonadh coinníoll ar faoina réir a tugadh an ceadú, féadfaidh sé, trí fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim laistigh de 30 lá ón dáta a gcuirfear breith na gCoimisinéirí Ioncaim in iúl dó, a cheangal go gcinnfidh na Coimisinéirí Achomhairc an ní, agus déanfaidh na Coimisinéirí Achomhairc an ní a éisteacht agus a chinneadh amhail mar a dhéantar i gcás achomhairc chucu i gcoinne measúnachta agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag forálacha uile na nAchtanna Cánach Ioncaim a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí).
(c) the failure of the Revenue Commissioners to decide that a condition subject to which the approval has been given is satisfied, it may, by notice in writing given to the Revenue Commissioners within 30 days from the date on which it is notified of the Revenue Commissioners’ decision, require the matter to be determined by the Appeal Commissioners, and the Appeal Commissioners shall hear and determine the matter in like manner as an appeal made to them against an assessment and all the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.
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(4) Níl an duine inchánach i dteideal brath ar aon fhoras achomhairc nach bhfuil sonraithe san fhógra achomhairc mura deimhin leis na Coimisinéirí Achomhairc nó, i gcás an t-achomharc a athéisteacht, leis an mbreitheamh den Chúirt Chuarda, nárbh fhéidir le réasún an foras a shonrú san fhógra sin.”.
(4) The taxable person is not entitled to rely on any ground of appeal that is not specified in the notice of appeal unless the Appeal Commissioners are, or in the case of a rehearing of the appeal, the judge of the Circuit Court is, satisfied that the ground could not reasonably have been stated in that notice.”.
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(b) Déanfaidh na Coimisinéirí Achomhairc achomharc arna dhéanamh chucu faoin bhfo-alt seo a éisteacht agus a chinneadh ionann is dá mba achomharc é in aghaidh measúnachta i leith cánach ioncaim agus beidh feidhm dá réir sin, fara aon mhodhnuithe is gá, ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomhairc den sórt sin agus le hachomharc a athéisteacht agus le cás a shonrúchun tuairim na hArd-Chúirte ar phonc dlí a fháil.
(b) The Appeal Commissioners shall hear and determine an appeal made to them under this subsection as if it were an appeal against an assessment to income tax and the provisions of the Income Tax Acts relating to such appeals and to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law shall apply accordingly with any necessary modifications.
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(4) Ní bheidh feidhm ag an alt seo maidir le socraíocht iomchuí i gcás ina dtaispeántar chun sástacht an chigire nó , ar achomharc a éisteacht nó a athéisteacht, chun sástacht na gCoimisinéirí Achomhairc nó breithimh den Chúirt Chuarda, de réir mar a bheidh, nach ndearnadh an tsocraíocht mar chuid de scéim nó de chomhshocraíocht arbh é an cuspóir, nó ceann de na cuspóirí, a bhí léi cáin a sheachaint.”.
(4) This section shall not apply as respects a relevant settlement where it is shown to the satisfaction of the inspector or, on the hearing or the rehearing of an appeal, to the satisfaction of the Appeal Commissioners or a judge of the Circuit Court, as the case may be, that the settlement was not made as part of a scheme or arrangement the purpose or one of the purposes of which was the avoidance of tax.’’.
#763619
(4) Bainfidh Cuideanna II. agus III. den Acht so le gach athéisteacht fén alt so chó hiomlán is do bhainfidís léi dá mba bunéisteacht a tosnuíodh tar éis rithte an Achta so an ath-éisteacht san.
(4) Parts II. and III. of this Act shall apply to every re-hearing under this section as fully as they would have applied thereto if such re-hearing had been an original hearing commenced after the Passing of this Act.
#968507
(a) athéistfidh an buan-réiteoir an t-éileamh agus ní bheidh dul thar an mbreith (maidir le ceart an éilitheora chun an chúitimh agus méid (más ann) an chúitimh) a bhéarfaidh an buan-réiteoir ar an athéisteacht san do dhéanamh dó;
( a ) the standing referee shall rehear the claim and his determination (both as to the right to the compensation and the amount (if any) thereof) on such rehearing shall be final and conclusive;
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(b) má dhéanann an buan-réiteoir, ar an athéisteacht san de dhéanamh dó, breith an choiste mheastóirí d'iniúch an t-éileamh do chlaochló, aisíocfaidh an Bord leis an éilitheoir an táille athchomhairc oiriúnach, ach in aon chás eile coimeádfaidh an Bord í agus íocfaid isteach sa Chiste um Eallach Stuic a hEasportálfar (Arachas) í.
( b ) if, on such rehearing, the standing referee reverses the decision of the committee of assessors who investigated the claim, the Board shall refund to the claimant the appropriate appeal fee, but otherwise shall retain it and pay it into the Exported Live Stock (Insurance) Fund.
#1008059
—Féadfaidh Breitheamh Cuarda, ar iarratas chuige sin ó aon pháirtí in aon ní (seachas athéisteacht, faoi alt 196 den Income Tax Act, 1918, ar aon achomharc den tsórt dá dtagartar san alt sin) a bheas ar feitheamh os a chomhair, aon cheist dlí a éireos sa ní sin a chur, ar pé téarmaí maidir le costais nó eile is oiriúnach leis, faoi bhráid na Cúirte Uachtaraí i bhfoirm cháis ríofa chun go gcinnfidh an Chúirt Uachtarach é agus féadfaidh craoladh a bhreithe nó a orduithe sa ní a chur ar athló go dtí go gcinntear an cás ríofa sin.
—A Circuit Judge may, if an application in that behalf is made by any party to any matter (other than a re-hearing, under section 196 of the Income Tax Act, 1918, of any such appeal as is referred to in the said section) pending before him; refer, on such terms as to costs or otherwise as he thinks fit, any question of law arising in such matter to the Supreme Court by way of case stated for the determination of the Supreme Court and may adjourn the pronouncement of his judgement or order in the matter pending the determination of such case stated.
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(3) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (2) den alt seo fé is dá mb'achomharc é chucu i gcoinne measúnachta i leith cánach ioncaim, agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le achomharc a athéisteacht nó le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phointe dlí.
(3) The Special Commissioners shall hear and determine an appeal to them under subsection (2) of this section as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
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(2) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (1) den alt seo fé is dá mb'achomharc chucu i gcoinne measúnachta i leith cánach ioncaim é agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht nó le cás a shonrú ag iarraidh tuairime na hArd-Chúirte ar phointe dlí.
(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) of this section as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
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(1) Faoi réir míre 14 den Sceideal seo, aon éileamh ar liúntas i modh creidmheasa do cháin choigríche i leith aon ioncaim déanfar é, i scríbhinn, chun an chigire chánach tráth nach déanaí ná sé bliana ó dheireadh na bliana measúnachta iomchuí, agus, má dhéanann an cigire agóid i gcoinne aon éilimh den tsórt sin, éistfidh agus cinnfidh na Coimisinéirí Speisialta é fé is dá mb'achomharc chucu i gcoinne measúnachta i leith cánach ioncaim é agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht nó cás a shonrú ag lorg tuairime na hArdchúirte ar phointe dlí.
(1) Subject to paragraph 14 of this Schedule, any claim for an allowance by way of credit for foreign tax in respect of any income shall be made in writing to the inspector of taxes not later than six years from the end of the relevant year of assessment, and, if the inspector objects to any such claim, it shall be heard and determined by the Special Commissioners as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
#1118231
agus féadfaidh na rialacháin, chun críocha na Coda seo den Acht seo nó chun críocha na rialachán, feidhm a thabhairt d'aon fhoráil de na hAchtanna Cánach Ioncaim (le modhnuithe nó gan modhnuithe), agus go háirithe na forálacha maidir le hachomharc a athéisteacht nó cás a shonrú ag iarraidh tuairime na hArd-Chúirte ar phointe dlí.
and the regulations may apply for the purposes of this Part of this Act or of the regulations any provision of the Income Tax Acts (with or without modifications), and in particular the provisions relating to the rehearing of an appeal and the statement of a case for the opinion of the High Court on a point of law.
#1150769
[EN] ansin, d'ainneoin aon rialach dlí, ní dhéanfaidh an Chúirt Chuarda, tráth éisteachta an achomhairc, an cás a athéisteacht ach an méid is gá chun go bhféadfaidh an chúirt ceist na pianbhreithe a bhreithniú.
then, notwithstanding any rule of law, the Circuit Court shall not, on the hearing of the appeal, re-hear the case except to such extent as shall be necessary to enable the court to adjudicate on the question of sentence.
#1175176
(6) Féadfar cionroinnt faoi fho-alt (5) den alt seo a leasú ag na Coimisinéirí Speisialta, nó ag an mBreitheamh Cúirte Cuarda, ar achomharc i gcoinne measúnacht a rinneadh ar fhoras na cion roinnte sin a éisteacht nó a athéisteacht;
(6) An apportionment made under subsection (5) of this section may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of such apportionment;
#1175177
ach ar aon achomharc den sórt sin a éisteacht nó a athéisteacht, beidh deimhniú ón gCoimisinéir Luachála, a thabharfaidh ceachtar páirtí san achomharc agus a dheimhneoidh, maidir le háitreabh a bheidh luacháilte faoi na hAchtanna Luachála mar aonad, an méid de luacháil inrátaithe an áitribh is inchurtha i leith aon choda den áitreabh, ina dheimhniú críochnaitheach ar an méid is inchurtha amhlaidh.
but, on the hearing, or the re-hearing, of any such appeal, a certificate of the Commissioner of Valuation, tendered by either party to the appeal and certifying, as regards premises valued under the Valuation Acts as a unit, the amount of the rateable valuation of the premises attributable to any part of the premises, shall be conclusive as to the amount so attributable.
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(5) Is é an cigire cánach a dhéanfaidh aon choigeartú dá dtagraítear san alt seo agus déanfaidh sé sin de réir mar is fearr is eol dó agus a mheasfaidh sé, agus féadfaidh na Coimisinéirí Speisialta, nó an Breitheamh Cuarda, aon choigeartú a dhéanfar amhlaidh a leasú, ar achomharc i gcoinne measúnacht a rinneadh ar fhoras an choigeartaithe a éisteacht nó a athéisteacht.
(5) Any proportionate adjustment referred to in this section shall be made by the inspector of taxes according to the best of his knowledge and judgment, and any such adjustment so made may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the re-hearing, of an appeal against an assessment made on the basis of the adjustment.
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(2) Nuair a bheidh cinneadh críochnaitheach dochloíte nó, i gcás cinneadh faoi fho-alt (6) d'alt 52 den Acht seo, críochnaitheach dochloíte faoi réir mhír (b) den fho-alt sin ní chuirfear a chirte faoi cheist le linn éisteacht nó athéisteacht a bheith á thabhairt d'achomharc ag aon chomhpháirtí i gcoinne measúnachta i leith brabús nó gnóchain a thrádála leithlí nó i gcoinne cinneadh ag an gcigire cánach ar éileamh faoi alt 34 den Income Tax Act, 1918.
(2) Where a determination has become final and conclusive or, in the case of a determination under subsection (6) of section 52 of this Act has become final and conclusive subject to paragraph (b) of that subsection, no question as to its correctness shall be raised on the hearing or on the rehearing of an appeal by any partner either against an assessment in respect of the profits or gains of his several trade or against a determination by the inspector of taxes on a claim under section 34 of the Income Tax Act, 1918.
#1219111
(2) Féadfaidh an Chúirt, sula dtabharfaidh sí a breith, aon ábhar achomhairc chuici faoin alt seo a tharchur lena athbhreithniú chuig an gcláraitheoir contae a sheol an eadráin a bheidh i gceist nó an t-ábhar a tharchur lena athéisteacht chuig cláraitheoir contae eile.
(2) The Court may remit, before giving its decision, any matter the subject of an appeal to it under this section to the reconsideration of the county registrar who conducted the arbitration in question or remit the matter to the rehearing of another county registrar.
#1221452
(2) Nuair a bheidh cinneadh críochnaitheach dochloíte nó, i gcás cinneadh faoi alt 72 (6) críochnaitheach dochloíte faoi réir mhír (b) den fho-alt sin, ní chuirfear a chirte faoi cheist le linn éisteacht nó athéisteacht a bheith á thabhairt d'achomharc ag aon chomhpháirtí i gcoinne measúnachta i leith brabúis nó gnóchain a thrádála leithlí nó i gcoinne cinneadh ag an gcigire ar éileamh faoi alt 307.
(2) Where a determination has become final and conclusive or, in the case of a determination under section 72 (6) has become final and conclusive subject to paragraph (b) of that subsection, no question as to its correctness shall be raised on the hearing or on the rehearing of an appeal by any partner either against an assessment in respect of the profits or gains of his several trade or against a determination by the inspector on a claim under section 307.
#1221513
(6) I gcás ina ndéanfar iarratas faoin alt seo, éistfidh agus cinnfidh na Coimisinéirí Speisialta an t-éileamh sa tslí chéanna le hachomharc chucu i gcoinne measúnachta agus beidh feidhm dá réir sin, maille le haon mhodhnuithe is gá, ag na forálacha uile den Acht seo a bhaineann le hachomharc den sórt sin (lena n-áirítear na forálacha a bhaineann le hachomharc a athéisteacht agus le cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí). [EN]
(6) Where an application is made under this section, the Special Commissioners shall hear and determine the claim in like manner as an appeal made to them against an assessment and all the provisions of this Act relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.
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(6) Féadfar cionroinnt faoi fho-alt (5) a leasú ag na Coimisinéirí Speisialta, nó ag an mBreitheamh Cúirte Cuarda, ar achomharc i gcoinne measúnacht a rinneadh ar fhoras na cionroinnte sin a éisteacht nó a athéisteacht;
(6) An apportionment made under subsection (5) may be amended by the Special Commissioners, or by the Circuit Judge, on the hearing, or the rehearing, of an appeal against an assessment made on the basis of such apportionment;
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ach ar aon achomharc den sórt sin a éisteacht nó a athéisteacht, beidh deimhniú ón gCoimisinéir Luachála a fhorthairgfidh ceachtar páirtí san achomharc agus a dheimhneoidh, maidir le háitreabh a bheidh luacháilte faoi na hAchtanna Luachála mar aonad, an méid de luacháil inrátaithe an áitribh is inchurtha i leith aon choda den áitreabh, ina dheimhniú críochnaitheach ar an méid is inchurtha amhlaidh.
but, on the hearing, or the rehearing, of any such appeal, a certificate of the Commissioner of Valuation, tendered by either party to the appeal and certifying, as regards premises valued under the Valuation Acts as a unit, the amount of the rateable valuation of the premises attributable to any part of the premises, shall be conclusive as to the amount so attributable.
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(2) Eistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (1) ionann is dá mba achomharc é chucu i gcoinne measúnachta i leith cánach ioncaim, agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha den Acht seo a bhaineann le achomharc a athéisteacht nó le cás a shonrú chun tuairim na hArd-Chúirte a fháil ar phonc dlí.
(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal to them against an assessment to income tax and the provisions of this Act relating to the rehearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
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(2) Éistfidh agus cinnfidh na Coimisinéirí Speisialta achomharc a dhéanfar chucu faoi fho-alt (1) ionann is dá mba achomharc chucu i gcoinne measúnachta i leith cánach ioncaim é agus, faoi réir na modhnuithe is gá, beidh feidhm dá réir sin ag na forálacha de na hAchtanna Cánach Ioncaim a bhaineann le hachomharc a athéisteacht nó le cás a shonrú ag iarraidh tuairim na hArd-Chúirte ar phonc dlí.
(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal to them against an assessment to income tax and the provisions of this Act relating to the rehearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.