Section 4B: Liability to tax
consolidated text (as at 1989). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
4B. Liability to tax
(1) Where the Director-General is not satisfied that the tax paid by the
carrier is the full amount of tax due to be paid, the Director-General may, by
written notice served on the carrier, make an assessment of the amount of
tax which in his opinion ought to be payable by the carrier and that amount
shall thereupon be the amount of tax due to be paid under section 4.
(2) The tax specified in a notice issued by the Director-General under
subsection (1) shall be paid not later than 14 days after the date of issue of
the notice.
(3) Any carrier who is aggrieved by an assessment of the DirectorGeneral under subsection (1) may appeal to the Assessment Review Committee in accordance with the Mauritius Revenue Authority Act.
[S. 4B inserted by Act 15 of 1984; amended by Act 45 of 1984; Act 32 of 1985.]