asked the Minister for Finance if he will state specifically the appropriate cases in which the Revenue Commissioners take action for the recovery of income-tax under Section 11 of the Finance Act, 1954, rather than under Section 6 of the Finance Act, 1953.
Ceisteanna—Questions. Oral Answers. - Recovery of Income-Tax.
As I indicated in my reply to a question by the Deputy on 19th March, 1958, the care and management of the income-tax is entrusted by law to the Revenue Commissioners, and it is a matter for them to decide, by reference to the facts of each particular case, what would be the most appropriate action to take for the recovery of outstanding income-tax.