Section 123: Liability of agents and brokers

123. Liability of agents and brokers (1) Subject to subsection (2), an agent, broker or person who performs any act on behalf of the owner of any goods shall, for the purpose of this Act, be deemed to be the owner of such goods and shall accordingly be personally liable for the payment of any duty, excise duty and taxes to which such goods are liable and for the performance of all acts in respect of such goods which the owner thereof is required to perform under this Act. (2) The liability of the agent, broker or other person under this section shall not extend to the payment of any such duty, excise duty and taxes which become payable, or the performance of any such act which falls to be performed, after the agent, broker or other person has ceased, in respect of such goods, to be the agent of the owner unless he has undertaken a personal liability. [Issue 9] C62 – 52 Revised Laws of Mauritius (3) Nothing contained in this section shall relieve the owner of such goods from any such liability. [S. 123 amended by Act 25 of 1994.]