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Section 20: Jurisdiction

Hotel And Restaurant Tax Act

consolidated text (as at 2004, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

20. Jurisdiction (1) Notwithstanding section 114 of the Courts Act and section 72 of the District and Intermediate Courts (Criminal Jurisdiction) Act, a Magistrate shall have jurisdiction to try an offence under this Act and may impose any fine or term of imprisonment provided by this Act. (2) Notwithstanding any other enactment, any criminal proceedings instituted under this Act shall be entered in the District Court of Port Louis.

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