I move that the Bill be now read a Second Time.
Financial Resolutions, 1944-45. - Collection of Taxes (Confirmation) Bill, 1944—All Stages.
Leave granted to introduce a Bill entitled an Act to give statutory effect to certain Financial Resolutions passed on the 3rd day of May, 1944, by Dáil Eireann in Committee on Finance and to make provision for other matters relating to or connected with the said Financial Resolutions. (Minister for Finance.)
Agreed to take the Second Stage now.
There is just one small point which I want to mention. The House is obviously desirous of creating by this Bill a situation identical with that which would have existed had the dissolution not taken place. We are all, however, familiar with the fact that, no matter how carefully a Bill is drafted, skilful lawyers may discover some lacuna in it if the reward for such a discovery is sufficiently high, that is to say if a matter of £10,000 or £20,000 in the income-tax were at stake. It has rightly been laid down in this House, that, where a citizen derives under a Bill a benefit which this House never really meant him to get, and if he has gone into court and has got judgment in his favour, the House is extremely reluctant to upset the decision of the court, albeit they may take precautions to ensure that the judgment in that man's favour will not be used as a precedent for further judgments. Would it not be well to have a declaration— of which judicial notice, of course, cannot be taken but still the public could make a note of it—that, in connection with this measure, if any proceedings are instituted designed to derive a benefit which would not have been available if the dissolution had not taken place, this House intends to legislate ad hoc to prevent any citizen from securing such a benefit, and that we propose to take ad hoc any steps that may be necessary hereafter to ensure that not only the letter but the spirit of this measure shall be given full effect to?
The only thing I should like to say with reference to Deputy Dillon's remarks is that if any such point is likely to arise it might be well if the matter were considered before the Bill reaches the Seanad, so that the necessary amendment could be introduced here. There is considerable objection to the idea of retrospective legislation.
There is a strong objection.
If the point is one that ought to be considered, then I think this Bill ought to be amended. It may not be possible to amend it here to-night, but it might be amended in the Seanad.
We have a precedent to guide us in this matter. We had a similar situation in 1938, when the Finance Bill had not been passed for that year. I think it was in the month of May that the dissolution took place then.
I am advised by those who are more competent in this matter than I am, that if this Bill is passed to-day it is most unlikely that anybody will take advantage of the position. However, we shall examine the matter, as put forward by Deputies Mulcahy and Dillon, and if there is any lacuna we shall endeavour to meet it.
Fair enough.
Question put and agreed to.
Bill put through Committee without amendment and received for final consideration.
Question proposed: "That the Bill do now pass."
It is manifest that Deputies have not had an opportunity to consider this Bill fully. Are we to understand from the Minister that this Bill does not do anything more than restore the position that already existed?
That is my understanding.
Very well.
Question put and agreed to.