Section 123: Lodging written representations with Assessment Review Committee

123. Lodging written representations with Assessment Review Committee (1) Any person who is aggrieved by a decision of the Director-General under section 121 (4) or (5) or 122 (2) may lodge representations, in writing, with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (2) (a) Where an agreement is reached before, or a decision is made by, the Assessment Review Committee established under section 18 of the Mauritius Revenue Authority Act, the Director-General, shall, within 5 working days of the date of the agreement or decision, as the case may be, issue a notice to the person specifying the amount of duty or tax payable. (b) Where a notice is issued to a person under paragraph (a), that person shall pay the amount of duty, levy or tax within 28 days of the date of the notice. (S. 123 came into operation on 6 December 2007.) [S.123 amended by s. 21 (n) of Act 9 of 2015 w.e.f. 14 May 2015; s. 25 (z) of Act 18 of 2016 w.e.f. 1 October 2016.]