Section 22: Stocktaking and excise duty unpaid

22. Stocktaking and excise duty unpaid (1) The Director-General shall, at such time as may be prescribed, or may, at any other time, cause a stocktaking to be made of any excisable goods in a factory. (2) Any deficit in the quantity of excisable goods found as a result of a stocktaking carried out under subsection (1) shall, subject to section 25 (3), be dealt with or attract excise duty, as the case may be, in the prescribed manner. (3) Where the Director-General considers that having regard to— (a) the quantity or weight of goods or materials used as input in the manufacture of excisable goods; (b) the manner in which excisable goods are measured or weighed; (c) the number of excise seals, if any, issued to a manufacturer; or (d) any other circumstance, the excise duty chargeable has not been paid, the Director-General may claim from the manufacturer such amount of excise duty as he may consider to have been unpaid. (4) A manufacturer on whom a claim is made under subsection (3) shall pay the excise duty claimed within the date specified by the Director-General unless he satisfies the Director-General that the excise duty unpaid was due to circumstances or to occurrences which arose through no fault of the manufacturer, or that all excise duty chargeable has been paid. [Issue 7] E15 – 14 Revised Laws of Mauritius (5) (a) Where a dispute arises as to the amount of excise duty claimed under this section, the manufacturer may, within 28 days of the date of the claim, object to the claim in a form approved by the Director-General and send the form duly filled in to the Director-General by registered post. (b) Where a manufacturer makes an objection under paragraph (a), he shall specify in the form the detailed grounds of the objection. (c) Where it is proved to the satisfaction of the Director-General that, owing to illness or other reasonable cause, a manufacturer has been prevented from making an objection within the time limit specified in paragraph (a), the Director-General may consider the objection. (ca) Where the Director-General refuses to consider an objection made after the time limit specified in paragraph (a), he shall, within 28 days of the date of receipt of the letter of objection, give notice of the refusal to the person. (d) Any objection under this subsection shall be dealt with independently by an objection directorate. (e) The burden of proving that the claim of the Director-General is incorrect, or what the claim should be, shall lie on the manufacturer. (6) (a) The objection directorate shall consider an objection under subsection (5) and review the claim, and may— (i) disallow or allow it in whole or in part; and (ii) where appropriate, amend the claim to conform with its determination. (b) The Director-General shall, within 4 months of the date of receipt of the objection under subsection (1), give notice of the determination to the manufacturer. (c) Where the objection is not determined within 4 months under paragraph (b), it shall be considered to have been allowed by the Director-General. (7) Where a manufacturer is aggrieved by a determination under subsection (6) or a decision under subsection (5) (ca), he may, within 28 days of the date of the determination or decision, as the case may be, lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 22 amended by s. 7 (c) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 it shall be considered to have been allowed by the Director-General. (7) Where a manufacturer is aggrieved by a determination under subsection (6) or a decision under subsection (5) (ca), he may, within 28 days of the date of the determination or decision, as the case may be, lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 22 amended by s. 7 (c) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (5) (b) of Act 33 of 2004 w.e.f. 1 July 2006; s. 8 (f) of Act 26 of 2012 w.e.f. 1 January 2013; s. 17 (g) of Act 9 of 2015 w.e.f. 14 May 2015.]