Road Vehicles (Registration and Licensing) Order, 1958.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) This Order may be cited as the Road Vehicles (Registration and Licensing) Order, 1958.
(2) This Order shall come into operation on the first day of February, 1958.
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paragraphs: The Interpretation Act, 1937 (No. 38 of 1937), applies to this Order.
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paragraphs: In this Order—
" the Act of 1952 " means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952) ;
" the Central Motor Tax Account " means the account opened at a bank pursuant to paragraph (2) of Article 6 of this Order ;
" excise enactments " means the enactments relating to duties of Excise and to punishments and penalties in connection therewith applied by virtue of the joint operation of section 1 of the Roads Act, 1920, and section 3 of the Act of 1952 to the duties imposed by section 1 of the latter Act ;
" licensing authority " means a county council or the corporation of a county borough ;
" the Minister " means the Minister for Local Government ;
" Motor Tax Account " means an account opened at a bank by a licensing authority pursuant to paragraph (1) of Article 6 of this Order.
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paragraphs: For the purpose of the exercise and performance by a licensing authority of their powers and duties in relation to the levying of the duties on licenses for mechanically propelled vehicles imposed by section 1 of the Act of 1952, the excise enactments as applied in relation to the said duties shall have effect subject to the following modifications :
(a) (i) every licensing authority may delegate to such of their officers as they may from time to time select (in this Order referred to as authorised officers) any of the powers and duties now exercised or performed byofficers of Customs and Excise in relation to duties of excise and excise licences,
(ii) an authorised officer shall be subject to the same liabilities as an officer of Customs and Excise,
(iii) a licensing authority shall not in relation to the exercise and performance of any of those powers and duties be subject to the authority, direction or control of the Minister for Finance,
(b) the power to recover duties by means of a warrant of distress or commitment under the Revenue Act, 1869, shall not be exercised by a licensing authority or an authorised officer,
(c) a person who fails to comply with a request or demand made by a licensing authority or by an authorised officer in relation to the said duties or who obstructs, molests or hinders an authorised officer shall be subject to the same liability as a person who fails to comply with a demand or request which may be made by an officer of Customs and Excise in relation to duties of excise or excise licences or who obstructs, molests or hinders any such officer,
(d) a licensing authority may, as respects the duties levied and licences issued by them, exercise the powers given to the Minister for Finance for the restoration of any forfeiture and the mitigation or remission of any penalty or part thereof,
(e) applications for a licence under section 1 of the Act of 1952 shall be made, in accordance with regulations under section 12 of the Roads Act, 1920, to such licensing authority as may be appropriate in accordance with the regulations.
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paragraphs: (1) The licensing authority shall, if so directed by the Minister, make any repayments in connection with the said duties, and a direction may apply either generally to all licensing authorities or to particular licensing authorities, and either generally to any class of repayment or to particular classes of repayment.
(2) Subject as aforesaid, all repayments in connection with the said duties shall be made by the Minister.
(3) The licensing authority by whom any such repayment has been made shall be entitled to be reimbursed by the Minister the sums properly expended by them in respect of the repayment.
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paragraphs: (1) Every licensing authority shall forthwith pay the proceeds of the said duties and all other sums received by them which are payable into the Exchequer under the Roads Act, 1920, to the credit of an account to be opened under the title of and in thisOrder referred to as " Motor Tax Account " in the name of the Minister at the bank at which the licensing authority keeps its other accounts, and all sums standing to such account shall on the instructions of the Minister be remitted from time to time to the Central Motor Tax Account.
(2) An account under the title of and in this Order referred to as " the Central Motor Tax Account " shall be opened in the name of the Minister at such bank as the Minister, with the approval of the Minister for Finance, may from time to time determine.
(3) For the purpose only of paying to the Minister such sums as he may from time to time certify as being required for the satisfaction of claims for repayment in connection with the said duties or any of them, including sums required for making advances or reimbursements to licensing outhorities in connection with such repayments, payments may be made out of the said account on the joint signatures of two officers authorised by the Minister.
(4) Any sums received by a District Court clerk in respect of penalties or forfeitures which are payable into the Exchequer under the Roads Act, 1920, shall be remitted to the Minister for Justice (with a return in such form as the Minister for Finance may from time to time direct) and shall be transferred to the Central Motor Tax Account.
(5) At such times in each year as the Minister, with the approval of the Minister for Finance, may direct the bank at which the Central Motor Tax Account is kept shall transfer to the Account of the Exchequer the amount standing to the credit of the Central Motor Tax Account, fractions of £1,000 in the amount so transferable being for the purpose neglected and carried forward in the Central Motor Tax Account.
(6) A motor tax account opened in the name of the Minister at any bank in accordance with the provisions of the orders revoked by Article 9 of this Order and in existence immediately before the coming into operation of this Order shall be deemed for all purposes to be the Central Motor Tax Account or a Motor Tax Account, as the case may be.
(7) References in this Article to sums payable into the Exchequer under the Roads Act, 1920, shall include references to sums deemed, by virtue of any other enactment, to have been so paid into the Exchequer.
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paragraphs: Every licensing authority shall keep such accounts and make such returns in relation to the said duties and other sums payable into the Central Motor Tax Account in such form and at such times and verified in such manner, and shall submit the same to audit in such manner and at such times, as the Minister may direct.
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paragraphs: (1) The Minister may give such directions to licensing authorities as he thinks necessary for securing uniformity of administration and otherwise for carrying the provisions of the Roads Act, 1920, and of this Order into effect, and it shall be the duty of licensing authorities to comply with any directions so given.
(2) The Minister shall cause to be printed and provided the forms of licences and of application for the same, and of declarations, notices, returns, books of account and other documents required by regulations under the Roads Act, 1920, or otherwise by law required with respect to any matters to which this Order relates, and may direct licensing authorities to arrange for the printing of any specified forms, notices or other documents mentioned in this paragraph, in accordance with models supplied by him.
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paragraphs: The Road Vehicles (Registration and Licensing) Order, 1921 (S. R. & O. No. 221 of 1921), and the Road Vehicles (Motor Tax Account) Order, 1924 (No. O.S. 1 of 1924), are hereby revoked.
GIVEN under the Official Seal of the Government this Twenty-fourth day of January, 1958.
ÃAMON DE VALÃRA,
Taoiseach.
EXPLANATORY NOTE.
This Order replaces, with minor amendments all of an administrative nature, the Road Vehicles (Registration and Licensing) Order, 1921 (S. R. & O. No. 221 of 1921) and the Road Vehicles (Motor Tax Account) Order, 1924 (No. O.S. 1 of 1924), which set out the administrative machinery for the collection of motor taxation by local authorities, its transfer to the Road Fund, etc.