Section 119:

119. Director-General may make assessments (1) Where the Director-General has reason to believe that— (a) a licensee has not paid any sum due under section 60 (1A) or any duty, levy or tax under sections 114 and 115 by reason of– (i) his failure or delay to submit a return; (ii) the incorrectness or inadequacy of his return; (iii) his failure to keep proper books, records, accounts or documents; [Issue 9] G2 – 58 Revised Laws of Mauritius (iv) the incorrectness or inadequacy of books, records, accounts or documents; or (v) any other cause; or (b) a person, other than a licensee, is engaged in any activity in respect of gambling, he may, on the basis of such information as is available to him, make an assessment of the sum due, or the duty, levy and tax due, and payable by the licensee or person and give to the licensee or person, as the case may be, written notice of the assessment. (2) Where the Director-General has given written notice to any person of an assessment under subsection (1), the licensee shall pay the sum due or the duty, levy or tax within 28 days of the date of the notice of assessment. (3) Subject to subsection (4), an assessment under subsection (1) shall not be made after 3 years immediately following the last day of the period in which the liability to pay the sum due or duty, levy or tax arose. (4) The Director-General may. at any time, make an assessment under subsection (1) in case of wilful neglect, evasion, fraud or non-submission of a return by a licensee. (S. 119 came into operation on 6 December 2007.) [S. 119 amended by s. 10 (p) of Act 26 of 2012 w.e.f. 22 December 2012; s. 21 (k) of Act 9 of 2015 w.e.f. 1 June 2016; s. 25 (u) of Act 18 of 2016 w.e.f. 7 September 2016 and 1 October 2016.]