Amendments Nos. 83 and 84 are consequential on amendment No. 80. Amendments Nos. 80, 82, 83 and 84 will be taken together. Is that agreed? Agreed.
SECTION 82.
Chairman
I move amendment No. 80:
In page 113, between lines 3 and 4, to insert the following subsection:
"(2) Where a member of the Garda Síochána reasonably suspects that a vehicle has not been registered in the register maintained under Chapter IV of Part II of the Act of 1992 or has been converted (within the meaning of the said Chapter IV) and a declaration in relation to the conversion has not been made under section 131 of that Act or any vehicle registration tax in respect of a vehicle has not been paid, the vehicle concerned may be detained by the member until such examination, inquiries or investigations as may be deemed necessary by the member have been made for the purpose of determining to the satisfaction of the member whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.".
As in the case of section 80, it is necessary to restate and retain the powers accorded to the Garda in relation to vehicle registration and tax inspection under section 142 of the Finance Act, 1992. Section 82, as presented in the Bill, deals only with the powers of the Office of the Revenue Commissioners. Section 90 proposes, in the Sixth Schedule, that subsections (1), (2) and (3) of section 115 of the Finance Act, 1992 would be repealed. Accordingly, in order to retain the status quo, it is necessary to amend section 82 in respect of the existing Garda powers.
Amendment agreed to.
I move amendment No. 81:
In page 113, subsection (2), line 6, to delete ", or other goods being transported" and substitute "or other goods".
Amendment agreed to.
I move amendment No. 82:
In page 113, subsection (4), line 14, after "subsection (1)" to insert "or (2)".
This is a technical amendment.
Amendment agreed to.
I move amendment No. 83:
In page 113, subsection (5), line 22, after "officer" to insert "or a member of the Garda Síochána".
Amendment agreed to.
I move amendment No. 84:
In page 113, subsection (5), line 23, after "officer" to insert "or member".
Amendment agreed to.
Question proposed: "That section 82, as amended, stand part of the Bill."
I am slightly worried about the right to seize and detain vehicles on a reasonable suspicion. There should be some corresponding obligation on the Customs and Excise officers to make expeditious inquiries and return a vehicle to someone if they are wrong about the matter. This does not seem to be sufficiently designed to protect the rights of ordinary people.
I understand that the office in question would have a month to complete its inquiries.
It is not much good if your car is gone for a month.
Prior to the exercise of that power, which is rarely used, the person to whom it would apply would receive an official warning from Revenue. They would be put on notice. The power of sudden seizure is very rarely exercised.
Question put and agreed to.
Section 83 agreed to.