Stamp Duties Consolidation Act 1999 section 134

Evidence in proceedings for recovery of stamp duty, etc

Section 134 set out how the Revenue Commissioners could prove their case in Circuit Court or District Court proceedings for the recovery of stamp duty, by allowing an affidavit sworn by a Revenue officer to stand as evidence of the key matters in dispute.

• Applied to Circuit Court and District Court proceedings for the recovery of stamp duty, additional stamp duty or related penalties.
• An officer's affidavit was evidence (until the contrary was proved) that the assessment was duly made, had become final and conclusive, was due and outstanding, and that demand had been made.
• If the defendant did not dispute the affidavit, the officer did not have to attend court and the underlying records did not have to be produced.
• If the defendant disputed any averment in the affidavit, the judge had to give a reasonable opportunity, by adjournment or otherwise, for the officer to attend and give oral evidence and for the records to be produced.