Section 119A:

119A. Act or thing in respect of a period before 3 years immediately preceding the last day of the period in which the liability to pay duty or tax arose (1) Notwithstanding this Act, the Director-General shall, in relation to the liability of a person in respect of duty or tax, not— (a) require any information, statement or return; (b) make any assessment or claim under this Part, in respect of a period before 3 years immediately preceding the last day of the period in which the liability to pay the duty or tax arose, unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act. (2) An authorisation under subsection (1) shall be granted where the Director-General establishes to the satisfaction of the Independent Tax Panel that there is prima facie evidence of fraud or non-submission of a return by a licensee. (3) In an application under subsection (1), the Director-General shall specify the period in respect of which he proposes to do the act or thing referred to in subsection (1). [S. 119A inserted by s. 21 (l) of Act 9 of 2015 w.e.f. 1 June 2016; s. 25 (v) of Act 18 of 2016 w.e.f. 7 September 2016.] G2 – 59 [Issue 9] Gambling Regulatory Authority Act