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Uimhir 16 de 1932.
ACHT CHUN DIÚITÉTHE DO GHEARRADH GO PRÁINNEACH, 1932.
An Ard-Chomhairle do ghearradh agus d'atharú diúitéthe.
1.—(1) Féadfaidh an Ard-Chomhairle, más oiriúnach agus pé uair is oiriúnach leo é, gach ní no éinní acu so leanas do dhéanamh le hordú, sé sin le rá:—
(a) diúité custum, de pé méid is oiriúnach leo, do ghearradh, go gcoinníollacha, teoranta, ais-tarraicí, liúntaisí, saoirsí no rátaí tosaíochta, no dá n-éamuis, ar aon tsaghas no saghsanna áirithe earraí a hiomportálfar isteach i Saorstát Éireann lá áirithe no dá éis agus, más earraí is ionchurtha fé aon diúité eile custum na hearraí sin, an chéad diúité sin a luaidhtear do ghearradh amhlaidh i dteanta no in ionad an diúité eile sin;
(b) atharú do dhéanamh, in aon mhodh no slí ar bith, maidir le hearraí a hiomportálfar isteach i Saorstát Éireann lá áirithe no dá éis, ar aon diúité custum atá i bhfeidhm le linn an Achta so do rith no a gearrfar le haon Acht a rithfear no le haon ordú a déanfar tar éis an Achta so do rith, no ar aon choinníoll, teorainn, ais-tarrac, liúntas, saoirse, no ráta tosaíochta bheidh i bhfeidhm ar dháta an orduithe sin maidir le haon diúité den tsórt san;
(c) teora do chur le haon ghearradh no atharú den tsórt san roimhráite i dtreo ná bainfe sé ach le hearraí a consighneofar o thíortha áirithe no a fásfar, a cuirfear ar fáil, no a déanfar sna tíortha san;
(d) diúité máil do ghearradh, go gcoinníollacha, teoranta, liúntaisí, saoirsí no rátaí tosaíochta, no dá n-éamuis, ar aon ní no rud áirithe o aon lá áirithe amach agus, chun críche an diúité sin, é do dhéanamh riachtanach ceadúnas do thógaint amach chun éinní áirithe do dhéanamh;
(e) atharú do dhéanamh, in aon mhodh no slí ar bith agus o lá áirithe ar bith amach, ar aon diúité máil atá i bhfeidhm le linn an Achta so do rith no a gearrfar le haon Acht a rithfear no le haon ordú a déanfar tar éis an Achta so do rith, no ar aon choinníoll, teorainn, liúntas, saoirse, no ráta tosaíochta bheidh i bhfeidhm ar dháta an orduithe sin maidir le haon diúité den tsórt san;
(f) diúité stampa do ghearradh, go gcoinníollacha, teoranta, liúntaisí, saoirsí no rátaí tosaíochta, no dá n-éamuis, ar aon tsaghas áirithe scríbhinne no gnótha o lá áirithe ar bith amach agus, chun críche an diúité sin, é do dhéanamh riachtanach scríbhinn no fuirm áirithe scríbhinne d'úsáid in aon tsaghas áirithe gnótha no maidir leis an ngnó san;
(g) atharú do dhéanamh, in aon mhodh no slí ar bith agus o lá áirithe ar bith amach, ar aon diúité stampa atá i bhfeidhm le linn an Achta so do rith no a gearrfar le haon Acht a rithfear no le haon ordú a déanfar tar éis an Achta so do rith, no ar aon choinníoll, teorainn, liúntas, saoirse, no ráta tosaíochta bheidh i bhfeidhm ar dháta an orduithe sin maidir le haon diúité den tsórt san;
(h) aon fhoráil reachtúil a rialálann bailiú diúitéthe, no a fhorchuireann pionóisí maidir le diúitéthe, de shaghas aon diúité gearrfar no a hatharófar fén alt so do chur i mbaint (go n-atharú no dá éamuis) le haon diúité no mar gheall ar aon diúité gearrfar no a hatharófar amhlaidh;
(i) aon diúité a gearrfar no a hatharófar fén alt so do chur fé chúram agus fé bhainistí na gCoimisinéirí Ioncuim;
(j) aon ordú do rinneadh roímhe sin fén alt so do leasú, d'atharú, no do cheiliúradh.
(2) Gach ordú dhéanfaidh an Ard-Chomhairle fén alt so beidh éifeacht reachtúil aige nuair a déanfar é, agus, mara ndaingnítear an t-ordú san le hAcht den Oireachtas laistigh d'ocht mí tar éis é do dhéanamh no maran ordú é ná deineann ach ordú do rinneadh roimhe sin fén alt so do chéiliúradh in iomlán, scuirfidh an t-ordú san d'éifeacht reachtúil do bheith aige i gcionn na tréimhse sin d'ocht mí, ach beidh san gan dochar do dhleathacht éinní do rinneadh roimhe sin fén ordú san.
(3) Aon ordú dhéanfaidh an Ard-Chomhairle fén alt so agus a scuirfidh d'éifeacht reachtúil do bheith aige, mar gheall ar an tréimhse d'ocht mí atá luaidhte sa bhfo-alt san roimhe seo do bheith caithte, no a ceiliúrfar tré ordú do dhéanamh fén alt so, ní féadfar é do bhuanú ná d'athnuachaint tré aon ordú eile do dhéanamh (pe'ca roimh an scur san no roimh an ceiliúradh san é no dá éis sin) fén alt so.
(4) Más rud é, nuair a déanfar ordú fén alt so no aon uair ina dhiaidh sin agus sara ndaingnítear an t-ordú san le hAcht den Oireachtas no sara gceiliúrtar é fen alt so no sara scuirfe sé d'éifeacht reachtúil do bheith aige, go mbeidh Dáil Éireann ar ath-ló go ceann tréimhse is sia ná deich lá agus más rud é, le linn Dáil Éireann do bheith ar ath-ló amhlaidh, go ndéanfaidh móráireamh de bhaill Dháil Éireann, tré fhógra i scríbhinn do thabhairt do Cheann Chomhairle Dháil Éireann, a iarraidh go ngairmfí Dáil Éireann le chéile, déanfaidh an Ceann Comhairle sin Dáil Éireann do ghairm chun teacht le chéile ar lá ainmneoidh sé, lá ná beidh níos déanaí ná lá is fiche tar éis don Cheann Chomhairle sin an fógra san d'fháil ná níos luatha ná deich lá tar éis na gairme sin do thabhairt amach.
Gearr-theideal.
2.—Féadfar an tAcht chun Diúitéthe do Ghearradh go Práinneach, 1932, do ghairm den Acht so.
Number 16 of 1932.
EMERGENCY IMPOSITION OF DUTIES ACT, 1932.
ARRANGEMENT OF SECTIONS
Section | |
Imposition and variation of duties by the Executive Council. | |
Number 16 of 1932.
EMERGENCY IMPOSITION OF DUTIES ACT, 1932.
Imposition and variation of duties by the Executive Council.
1.—(1) The Executive Council may, if and whenever they think proper, do by order all or any of the following things, that is to say:—
(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, a customs duty of such amount as they think proper on any particular description or descriptions of goods imported into Saorstát Eireann on or after a specified day and, where such goods are chargeable with any other customs duty, so impose such first-mentioned duty either in addition to or in substitution for such other duty;
(b) vary, in any manner or respect whatsoever, in regard to goods imported into Saorstát Eireann on or after a specified day any customs duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act or any qualification, limitation, drawback, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;
(c) limit any such imposition or variation as aforesaid to goods consigned from or grown, produced, or made in particular countries;
(d) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, an excise duty on any particular matte or thing as from any specified day and, for the purpose of such duty, require the taking out of a licence for the doing of any particular thing;
(e) vary, in any manner or respect whatsoever and as from any specified day, any excise duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;
(f) impose, whether with or without qualifications, limitations, allowances, exemptions, or preferential rates, a stamp duty on any particular description of document or transaction as from any specified day and, for the purpose of such duty, require a document or a particular form of document to be used in or in connection with any particular description of transaction;
(g) vary, in any manner or respect whatsoever and as from any specified day, any stamp duty in force at the passing of this Act or imposed by any Act passed or order made after the passing of this Act, or any qualification, limitation, allowance, exemption, or preferential rate in force at the date of such order in relation to any such duty;
(h) apply (with or without modification) to or in respect of any duty imposed or varied under this section any statutory provision regulating the collection of or imposing penalties in relation to duties of the class to which such duty belongs;
(i) place any duty imposed or varied under this section under the care and management of the Revenue Commissioners;
(j) amend, vary, or revoke any order previously made under this section.
(2) Every order made by the Executive Council under this section shall have statutory effect upon the making thereof and, unless such order either is confirmed by Act of the Oireachtas within eight months after the making thereof or is an order merely revoking wholly an order previously made under this section, such order shall cease to have statutory effect at the expiration of such eight months but without prejudice to the validity of anything previously done thereunder.
(3) No order made by the Executive Council under this section which ceases to have statutory effect by reason of the expiration of the period of eight months mentioned in the foregoing sub-section or which is revoked by an order made under this section shall be capable of being continued or renewed by any other order made (whether before or after such cesser or revocation) under this section.
(4) If when an order under this section is made or at any time thereafter and before such order is confirmed by Act of the Oireachtas or is revoked under this section or ceases to have statutory effect Dáil Eireann stands adjourned for a period of more than ten days and if during such adjournment a majority of the members of Dáil Eireann by notice in writing given to the Ceann Comhairle of Dáil Eireann require Dáil Eireann to be summoned, the said Ceann Comhairle shall summon Dáil Eireann to meet on a day named by him not being more than twenty-one days after the receipt by the said Ceann Comhairle of such notice nor less than ten days after the issue of such summons.
Short title.
2.—This Act may be cited as the Emergency Imposition of Duties Act, 1932.