Section 149: Compounding of offences relating to duties, levy and taxes

149. Compounding of offences relating to duties, levy and taxes (1) (a) The Director-General may, with the consent of the Director of Public Prosecutions, compound any offence committed by a person in relation to duties, levy and taxes under this Act, where such person agrees in writing to pay such amount acceptable to the Director-General representing— (i) any duty, levy or tax unpaid; and (ii) an amount not exceeding the maximum pecuniary penalty imposable under this Act for such offence. G2 – 69 [Issue 9] Gambling Regulatory Authority Act (b) For the purposes of paragraph (a), the Director-General shall chair a committee which shall consist of 3 other officers of the management team of the Mauritius Revenue Authority. (2) Every agreement under subsection (1) shall be made in writing under the hand of the Director-General and the person and witnessed by an officer of the Mauritius Revenue Authority. (3) Every agreement under this section shall be final and conclusive and a copy shall be delivered to the person. (4) Where the Director-General compounds an offence in accordance with this section— (a) the amount for which the offence is compounded shall be deemed to be duty, levy or tax assessed under this Act and shall be recoverable as duty, levy or tax; and (b) no further proceedings shall be taken in respect of the offence so compounded against the person. (S. 149 came into operation on 6 December 2007.) [S. 149 amended by s. 10 (t) of Act 26 of 2012 w.e.f. 22 December 2012; s. 25 (zk) of Act 18 of 2016 w.e.f. 1 October 2016.]