Crown Proceedings Act 1947

The High Court.

13 Civil proceedings in the High Court.

Subject to the provisions of this Act, ail such civil proceedings by or against the Crown as are mentioned in the First Schedule to this Act are hereby abolished, and all civil proceedings by or against the Crown in the High Court shall be instituted and proceeded with in accordance with rules of court and not otherwise.

In this section the expression " rules of court " means, in relation to any claim against the Crown in the High Court which falls within the jurisdiction of that court as a prize court, rules of court made under section three of the [57 & 58 Vict. c. 39.] Prize Courts Act, 1894.

14 Summary applications to High Court in certain revenue matters.

(1) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the High Court:—

(a) for the furnishing of information required to be furnished by any person under the enactments relating to death duties ;

(b) for the delivery of accounts and payment of duty under the said enactments by persons accountable for or chargeable with such duty and by persons who have taken possession of and administered the estates of deceased persons without obtaining probate or letters of administration ;

(c) for the delivery of an account under section two of the [54 & 55 Vict. c. 38.] Stamp Duties Management Act, 1891, or under that section as amended or applied by any subsequent enactment;

(d) for the payment of sums improperly withheld or retained within the meaning of the said section two.

(2) Subject to and in accordance with rules of court, the Crown may apply in a summary manner to the High Court:—

(a) for the payment of duty under the enactments relating to excise - duties ;

(b) for the delivery of any accounts required to be delivered, or the furnishing of any information required to be furnished, by the enactments relating to excise duties or by any regulations relating to such duties ;

(c) for the payment of tax under the enactments relating to purchase tax ;

(d) for the delivery of any accounts, the production of any books, or the furnishing of any information, required to be delivered, produced or furnished under the enactments relating to purchase tax.