Section 55: Jurisdiction of Magistrates

55. Jurisdiction of Magistrates (1) Notwithstanding— (a) section 114 (2) of the Courts Act; and (b) section 72 (5) of the District and Intermediate Courts (Criminal Jurisdiction) Act, a Magistrate shall have jurisdiction to try an offence under this Act or, any regulations made under this Act and may impose any penalty provided by this Act. (2) 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. 55 amended by s. 27 (5) (g) of Act 33 of 2004 w.e.f. 1 July 2006; s. 10 (i) of Act 15 of 2006 w.e.f. 1 July 2006.]