Section 28A: Interpretation of Part IVA
consolidated text (as at 2015, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
28A. Interpretation of Part IVA
In this Part—
“Director-General” has the same meaning as in the Mauritius Revenue
Authority Act;
“effective date of receipt”, in relation to an application, means the
date on which all the information, particulars and documents specified in
the application form or guidelines are submitted;
“guidelines” means guidelines issued by the Ministry or Government
agency concerned—
(a) setting out the requirements, the applicable law and the procedure for an application for a permit, licence, approval, authorisation or clearance;
(b) available for consultation at the Ministry or Government
agency; and
(c) posted on the website of the Ministry or Government agency.
[S. 28A inserted by s. 11 (e) of Act 9 of 2015 w.e.f. 14 May 2015.]
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Questions this section answers
- What does 'effective date of receipt' mean for an import or export permit application?