140. (1) Subject to subsection (2), the Circuit Court shall have jurisdiction to hear and determine proceedings under this Chapter in relation to an enforcement notice given to a holder.

(2) (a) Subject to paragraph (b), the Circuit Court for the purposes of subsection (1) shall be the Circuit Court for that circuit in which the holder the subject of the enforcement notice concerned resides or ordinarily carries on any profession, business or occupation.

(b) Where the holder the subject of the enforcement notice concerned—

(i) does not reside or ordinarily carry on any profession, business or occupation in the State, or

(ii) resides or ordinarily carries on any profession, business or occupation in the maritime area,

the Circuit Court for the purposes of subsection (1) shall be the Circuit Court for the Dublin Circuit.