Section 114: Time limit to require returns

114. Time limit to require returns (1) Subject to subsection (2), the Director-General shall not, in a year of assessment, require an individual to submit a return required to be submitted under section 113 in respect of a period beyond 3 years of assessment preceding that year of assessment. (2) Where the Director-General considers that a return under section 113 is required to be submitted in respect of a period beyond the time limit specified in subsection (1), he shall, by notice in writing to the person, give reasons for which such return is required to be submitted. (3) Any person aggrieved by a notice under subsection (2) may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 114 amended by s. 11 (j) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (10) (g) of Act 33 of 2004 w.e.f. 1 July 2006; s. 24 (t) of Act 9 of 2015 w.e.f. 1 June 2016.]