Section 122: Determination of objection

122. Determination of objection (1) For the purpose of considering an objection, the Director-General may, by notice in writing, require the person, within the time fixed by the Director-General, to furnish or give any information, or produce any book or record, specified in section 118. (2) After considering an objection, the Director-General shall— (a) disallow or allow it, in whole or in part; and (b) where appropriate, amend the assessment accordingly, and give notice of his determination to the person. (3) Where a notice of determination under subsection (2) is given, the duty, levy and tax specified in the notice together with any penalty under sections 116, 117 and 120 and any interest under section 125 shall be paid within 28 days of the date of the notice. G2 – 61 [Issue 9] Gambling Regulatory Authority Act (4) Where an assessment is reduced pursuant to a determination under subsection (2), any amount of duty, levy and tax paid under section 121 (2) (d) in excess of the amount payable in accordance with that determination shall be refunded, together with interest at the prevailing Repo rate determined by the Bank of Mauritius, free of income tax, from the date the payment is received by the Director-General to the date it is refunded. (5) A notice of determination under subsection (2) shall be given to the person within 4 months of the date on which the letter of objection is received. (6) Where an objection is not determined by the Director-General within the period specified in subsection (5), the objection shall be deemed to have been allowed by the Director-General. (7) Any objection under section 121 shall be dealt with independently by an objection directorate set up by the Director-General. (S. 122 came into operation on 6 December 2007.) [S.122 amended by s. 10 (r) of Act 26 of 2012 w.e.f. 22 December 2012; s. 8 (h) of Act 26 of 2013 w.e.f. 21 December 2013; s. 25 (y) of Act 18 of 2016 w.e.f. 1 October 2016.]