Section 122A: Publication of names of companies not submitting returns

122A. Publication of names of companies not submitting returns (1) Notwithstanding section 13 of the Mauritius Revenue Authority Act and section 154, but subject to subsection (2), where a company fails to submit a return under section 116, the Director-General may, without prejudice to any action he may take under this Act, with the approval of the Authority, cause to be published, not later than 5 months after the due date, in 2 newspapers in circulation in Mauritius, the name of the company, the name and address of its directors, and the year of assessment in respect of which the return has not been submitted. (2) The Director-General shall, prior to the publication referred to in subsection (1), notify the company in writing of his intention to publish the name of the company in accordance with subsection (1), unless the company submits the return due within 7 days of the date of the notice. [S. 122A inserted by s. 10 (o) of Act 18 of 1999 w.e.f. 1 July 1999; amended by s. 27 (10) (h) of Act 33 of 2004 w.e.f. 1 July 2006.] I5 – 73 [Issue 9] Income Tax Act