High Court dismisses claim alleging unconstitutionality of statutory provision allowing Director of Public Prosecutions to certify tax prosecution as appropriate for Special Criminal Court.
Constitutionality of statute - prosecutions for failure to make correct tax returns - non-scheduled indictable offences - matter sent forward to Special Criminal Court pursuant to certificate from Director of Public Prosecutions - whether s. 46(2) of the Offences Against the State Act 1939 repugnant to the constitution - lack of reasons for furnishing of certificate - whether accused prejudiced in lack of knowledge of reasons for certificate - locus standi - accused unable to show mala fides or improper motive for certificate.