Section 45A: Whistle blowing

45A. Whistle blowing (1) No criminal or civil action shall lie against any person who makes a report or disclosure in good faith to the Commission that is required or permitted under the relevant Acts, or that relates to a matter in respect of which the Commission has functions under the relevant Acts, whether or not the person is required to make the report. (2) The Commission, a member or a staff of the Commission shall not, without the consent of the person making reports or disclosure under section 45A or 45B, disclose the identity of that person except where it is necessary to do so for the fulfilment of the functions of the Commission. (3) (a) Any person who commits an act of victimisation or retaliation against a person who has made a disclosure or report pursuant to this Act shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for term not exceeding one year. 302 Acts 2019 (b) In this subsection – “victimisation” or “retaliation” means an act – (a) which causes injury, damage or loss; (b) of intimidation or harassment; (c) of discrimination, disadvantage or adverse treatment in relation to a person’s employment; or (d) amounting to threats or reprisals. (4) Any person who knowingly makes a false, malicious or vexatious disclosure under this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding one year. (f) in section 46, by inserting, after subsection (6), the following new subsection – (6A) Notwithstanding subsection (6), where the Chief Executive considers that any delay in giving the direction may cause severe prejudice to the clients of the licensee, the public or any part of the financial services industry, he may issue a direction which will take effect immediately and shall give the licensee the opportunity to make representations as soon as practicable, but not later than 7 days from the date the direction is given. (g) in section 48(1), by deleting the words “or otherwise terminated” and replacing them by the words “, otherwise terminated or where the Commission considers that the conditions of a licence are no longer met”; (h) in section 49, in the heading, by deleting the words “and locus”; Acts 2019 303 (i) in section 53 – (i) in subsection (2), by inserting, after the word “notice”, the words “, by registered post,”; (ii) in subsection (4) – (A) in paragraph (a), by deleting the words “, in such form and manner as the Commission may approve,”; (B) in paragraph (b), by deleting the words “, in such manner as the Commission may approve,”; (iii) by inserting, after subsection (6), the following new subsection – (6A) Any decision of the Enforcement Committee may be published in such form and manner as the Chief Executive may determine. (iv) in subsection (10), by deleting the words “the Fund” and replacing them by the words “the General Fund”; (j) in section 66(7), by deleting the words “except that any information which the Review Panel considers to be sensitive shall be omitted”; (k) in section 68(3) – (i) in paragraph (a), by deleting the word “and”; (ii) by inserting, after paragraph (a), the following new paragraph, the word “and” at the end of paragraph (a) being deleted – (aa) for the transfer of a sum of 100 million rupees to the Consolidated Fund; and (l) in section 71(3)(a), by repealing subparagraph (i) and replacing it by the following subparagraph eleting the words “except that any information which the Review Panel considers to be sensitive shall be omitted”; (k) in section 68(3) – (i) in paragraph (a), by deleting the word “and”; (ii) by inserting, after paragraph (a), the following new paragraph, the word “and” at the end of paragraph (a) being deleted – (aa) for the transfer of a sum of 100 million rupees to the Consolidated Fund; and (l) in section 71(3)(a), by repealing subparagraph (i) and replacing it by the following subparagraph – (i) carry out its core income generating activities in, or from, Mauritius, as required under the Income Tax Act; 304 Acts 2019 (m) in section 71A(1), by repealing paragraph (b) and replacing it by the following paragraph – (b) has its central management and control outside Mauritius, (n) in section 82(6) – (i) by letterring the existing provision as paragraph (a); (ii) by adding the following new paragraph – (b) The sum payable under paragraph (a) shall exclude any outstanding administrative penalties. (o) in section 82A – (i) in subsection (2A), by deleting the words “400 million rupees” and “1 July 2014” and replacing them by the words “100 million rupees” and “1 July 2018”, respectively; (ii) in subsection (3), by inserting, after the words “subsection (2)”, the words “and subsection 82(6), less any related outstanding administrative penalties included in Income Statement”; (iii) in subsection (4)(a), by deleting the words “400 million rupees” and replacing them by the words “100 million rupees”; (p) by inserting, after section 89, the following new section –