Section 23: 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.
23. Jurisdiction
(1) Notwithstanding—
(a) section 114 (2) of the Courts Act; and
[Issue 3] F23 – 12
Revised Laws of Mauritius
(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) 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. 23 amended by s. 14 (c) of Act 15 of 2006 w.e.f. 7 August 2007.]