Section 161: Jurisdiction
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
161. Jurisdiction
(1) Notwithstanding—
(a) section 114 of the Courts Act; and
(b) section 72 of the District and Intermediate Courts (Criminal
Jurisdiction) Act,
a Magistrate shall, subject to subsection (2), have jurisdiction to try all
offences under this Act other than an offence under section 157, and may
impose any penalty provided under this Act.
[Issue 6] C62 – 66
Revised Laws of Mauritius
(2) The prosecution of an offence under any of the sections of this Act
specified in the Fourth Schedule to the Mauritius Revenue Authority Act shall
take place, at the discretion of the Director of Public Prosecutions, before a
Judge sitting without a jury, the Intermediate Court or a District Court.
[S. 161 amended by 8 (2) of Act 17 of 2003 w.e.f. 21 July 2003; s. 27 (3) (n) of Act 33 of
2004 w.e.f. 1 July 2006; s. 8 (s) of Act 15 of 2006 w.e.f. 1 July 2006.]
PART XVII – SETTLEMENT OF CASES BY DIRECTOR-GENERAL