The car in question was seized by officers of Customs and Excise on 5 May, 1993 for a breach of Section 139 (3) (d) of the Finance Act, 1992 (as amended) which makes it an offence for a resident of the State to fail to pay Vehicle Registration Tax (VRT) on a car due by him/her. Section 139 (4), (5) and (6) of the same Act also provide that such a vehicle is liable to forfeiture and the person liable to prosecution.
The Officers of Customs and Excise established that the person in charge of the car is employed in the State and has resided permanently in the State since May 1992. It was further established that the car was purchased in Belfast in January, 1993 and had not been registered in the State in accordance with the relevant provisions of the above mentioned Act. A penalty of £400 was imposed on the person in lieu of prosecution. The penalty was paid and the car was released on condition that it be either registered and the VRT paid or removed from the State. The person opted to keep the vehicle in the State and the car was registered and the VRT paid on 9 June 1993.
I am informed by the Revenue Commissioners that the correct procedures were followed in this case and that the seizure of the car and the imposition of the penalty were appropriate in the circumstances and in accordance with the law.
