Section 123: Power to require information

123. Power to require information (1) Every person shall, when so required by notice in writing, furnish to the Director-General in such manner and in such form as he may approve, within the time specified in the notice, information and particulars relating to— (a) contracts for the provision of goods and services; (b) rents or premiums on property; (c) dividends and interest paid; (d) emoluments payable; and (e) such other transactions, which the Director-General considers necessary or relevant for the purpose of this Act and which may be in the possession or custody or under the control of that person. (2) Subject to subsection (3), any person shall, when so required by notice in writing, furnish to the Director-General, within the time specified in the notice, information as to any money, funds, or other assets which may be held by that person for, or of any money due by that person to, any other person. (3) Subsection (2) shall not apply to any person— (a) who, under any other enactment, is prohibited from communicating any information relating to any other person, but only in so far as that information is concerned; or (b) who carries on a banking business, but only in so far as information relating to transactions made by any person with the bank are concerned. (4) Notwithstanding subsection (3) (b), section 64 of the Banking Act and any other enactment, the Director-General may require from any person information relating to— (a) interest to any depositor; [Issue 9] I5 – 76 Revised Laws of Mauritius (b) any account or deposit operated, made, or opened, as the case may be, by any client, customer, or patron of that person, whether such account or deposit is in his own name, in a fictitious name, or in the name of any other person, upon the Director-General stating in writing that— (i) he has reason to believe that the client, customer or patron has been convicted of an offence relating to dangerous drugs or has been or is illicitly in possession of or has been or is illicitly dealing in dangerous drugs or dangerous weapons; or (ii) he reasonably requires the information in order to prevent any evasion of income tax or any fraud on the public revenue. (5) Where any person who is required to furnish any information under subsection (4) (b) considers that the Director-General’s request is unreasonable, he may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (6) At the hearing on the representations before the Committee, it shall be sufficient for the Director-General to satisfy the Committee that he has reasonable grounds to request the disclosure of the information. (7) — (8) Every person who fails to comply with a request made by the Director-General under subsection (4) (b) shall, unless the request of the DirectorGeneral has been cancelled following the hearing on the representations before the Committee, commit an offence and shall, on conviction, be liable to a fine not exceeding one million rupees. (9) — [S. 123 amended by s. 4 (o) of Act 10 of 1998 w.e.f. 1 July 1998; s. 10 (p) of Act 18 of 1999 w.e.f. 1 July 1999; s. 11 (k) of Act 23 of 2001 w.e.f. 11 August 2001; s. 8 (6) (a) of Act 17 of 2003; s. 27 (10) (g) of Act 33 of 2004 w.e.f. 1 July 2006; s. 103 (4) (b) of Act 35 of 2004 w.e.f. 10 November 2004; s. 18 (zu) of Act 15 of 2006 w.e.f. 7 August 2006; s. 9 (t) of Act 10 of 2010 w.e.f. 24 December 2010.]