Comptroller and Auditor General v. Ireland [1996] IEHC 49; [1997] 1 IR 248 (20th December, 1996)

Comptroller and Auditor General v. Ireland [1996] IEHC 49; [1997] 1 IR 248 (20th December, 1996)

Section 7(5) of the Amnesty Act restricts the Comptroller and Auditor General to using information acquired from special collectors solely for the purpose of ensuring special collection functions have been discharged in accordance with the Act. The 'Provided that' segment is a saving clause, not a proviso, and does not broaden the Plaintiff's audit powers beyond this self-contained audit. This restriction does not violate Article 33 of the Constitution, as it does not diminish the Plaintiff's general audit powers but merely precludes the use of confidential information for purposes outside the legislative scheme of the tax amnesty.

Citation
[1996] IEHC 49
Parties
Plaintiff: Comptroller and Auditor General; Defendants: Revenue Commissioners and Chief Special Collector
Jurisdiction
Ireland
Procedural Posture
Constitutional/statutory Interpretation / High Court Judgment
Outcome
Plaintiff's claims dismissed; Section 7(5) upheld as valid.
Legal Topics
Statutory Interpretation, Constitutional Validity, Audit Powers, Tax Amnesty, Confidentiality of Taxpayer Information
Constitutional Law Administrative Law Tax Law Statutory Interpretation Constitutional Validity Audit Powers Tax Amnesty Confidentiality of Taxpayer Information

Case Brief

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Parties

Comptroller and Auditor General

Plaintiff

Revenue Commissioners and Chief Special Collector

Defendants

Procedural Posture

Constitutional/statutory Interpretation / High Court Judgment

Legal Issues

  1. 1 Proper construction of Section 7(5) of the Waiver of Certain Tax, Interest and Penalties Act, 1993 (Amnesty Act)
  2. 2 Whether Section 7(5) is invalid having regard to Article 33 of the Constitution

Ratio Decidendi

Section 7(5) of the Amnesty Act restricts the Comptroller and Auditor General to using information acquired from special collectors solely for the purpose of ensuring special collection functions have been discharged in accordance with the Act. The 'Provided that' segment is a saving clause, not a proviso, and does not broaden the Plaintiff's audit powers beyond this self-contained audit. This restriction does not violate Article 33 of the Constitution, as it does not diminish the Plaintiff's general audit powers but merely precludes the use of confidential information for purposes outside the legislative scheme of the tax amnesty.

Court Disposition

Plaintiff's claims dismissed; Section 7(5) upheld as valid.

Orders

  • Section 7(5) of the Waiver of Certain Tax, Interest and Penalties Act, 1993 is not invalid having regard to Article 33 of the Constitution.
  • The Comptroller and Auditor General is restricted to using information from special collectors solely for ensuring special collection functions were discharged in accordance with the Act.