This section shall apply to any property in respect of which any judgment for rates has been given against the owner, and in respect of which the owner—

When the provisions of subsections one to three of section seventy-nine of this Act have been complied with in respect of any property to which this section applies, and the period of six months referred to in subsection two of that section has expired, the local authority may apply to the Registrar of the Supreme Court referred to in the said section seventy-nine for a certificate to the effect that those provisions have been complied with, and it shall be the duty of the Registrar, on payment to him of a fee of one pound, to issue such a certificate accordingly instead of selling or letting the land under that section.

On receipt of the Registrar’s certificate under the last preceding subsection, the local authority may apply to a Magistrate’s Court having jurisdiction in the district in which the property is situated for an order declaring the property to be abandoned property and authorizing the local authority to sell or let it pursuant to this section.

Every application to the Magistrate’s Court under this section shall be made and dealt with by way of originating application under the rules of procedure for the time being in force under the Magistrates’ Courts Act, 1947, and the fees prescribed under those rules in respect of such applications shall be payable thereon.

The Magistrate, if satisfied that the property to which the application relates is one to which this section applies, and on production to him of the Registrar’s certificate issued under subsection two of this section, may make an order declaring the property to be abandoned property and authorizing the local authority to sell or let it pursuant to this section.

Every order so made shall be deemed to be made upon and subject to the following terms and conditions, namely:—

The provisions of paragraphs (f) to (i) of section eighty of this Act, and the provisions of section eighty-one of this Act, shall, as far as they are applicable and with the necessary modifications, apply to every sale or letting under this section in all respects as if references therein to the Registrar of the Supreme Court were references to the local authority, and as if the reference in paragraph (h) to the signature and seal of office of the Registrar were a reference to the seal of the local authority, in the case of a body corporate, or to the signature of the local authority in any other case:

“Provided that it shall not be lawful for the District Land Registrar to register any instrument executed by the local authority for the purpose of giving effect to any sale or letting under this section unless there is lodged with the instrument a copy of the order of the Magistrate’s Court sealed with the seal of the Court.

The provisions of subsection six of section seventy-nine of this Act (which relates to the application of the proceeds of a sale or letting by the Registrar under that section) shall, as far as they are applicable and with the necessary modifications, apply to every sale or letting under this section.

In any case where the proceeds of any sale under this section are insufficient to meet the amount of any judgment, rates, interest, or costs and expenses to which subsection six of section seventy-nine of this Act applies, the amount of the deficiency may be written off by the local authority as irrecoverable.

Nothing in this section shall be construed to limit the application of section seventy-nine of this Act to any property to which this section applies, in any case where the local authority elects to proceed under that section or, having proceeded under this section, is unable to sell or let the property pursuant to this section.”