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Northern Irish Legislation

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EXCISE PERMIT ACT 1832 - SECT 12

If goods for which a permit is required are delivered without one, the seller shall not recover the price by action; and if purchaser has paid the price, he may recover it within twelve months.

12. In any action or suit, at law or in equity, on any bond, bill, note, or
other security, contract, agreement, promise, or undertaking, where the whole
or any part of the consideration thereof shall be for the value or price of
any commodities for the removal of which a permit is or shall be required, and
for and with which a proper permit shall not have been given, the defendant in
such action or suit may plead and give in evidence that such commodities were
delivered without a permit accompanying them; and if the jury shall find that
such goods were delivered without a true and lawful permit having been
obtained for the removal thereof, they shall find a verdict for the defendant;
and if such commodities shall have been sold for ready money, or if the person
selling the same shall otherwise have been paid or satisfied for the value or
price thereof, it shall be lawful for the person who shall have paid or
satisfied such value or price, within twelve calendar months after payment or
satisfaction made, to recover back from the seller of such commodities the
amount of the value or price of such commodities, to be sued for and recovered
by action of debt or on the case in any of His Majesty's courts of record.

Ss.1323 rep. by 1952 c.44 s.320 sch.12 Pt.I



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