Section 127: Time limit to require information and production of books and records

127. Time limit to require information and production of books and records (1) Subject to subsections (2) and (3), the Director-General shall not, in a year of assessment, require a person to— (a) furnish the information required to be furnished under sections 123 (1) and 124; or (b) produce the books and records required to be produced under section 125, in respect of a period beyond 3 years of assessment preceding that year of assessment. (2) Where the Director-General, in a year of assessment, requires a person to furnish information under section 124, or to produce books and records under section 125, for the purpose of examining a return submitted by that person under section 112, 113 or 116, the time limit under subsection (1) shall be a period of 3 years of assessment following the year of assessment in which the return is submitted. (3) Where the Director-General considers that the information or the books and records referred to in subsection (1) or (2) are required to be furnished or produced in respect of a period beyond the time limit specified in that subsection, he shall, by notice in writing to the person, give reasons for which such information or such books and records are required. (4) Any person aggrieved by a notice under subsection (3) may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 127 amended by s. 11 (l) of Act 23 of 2001 w.e.f. 11 August 2001; s. 14 (s) of Act 20 of 2002 w.e.f. 1 July 2002; s. 27 (10) (g) of Act 33 of 2004 w.e.f. 1 July 2006; s. 24 (ze) of Act 9 of 2015 w.e.f. 1 June 2016.] [Issue 8] I5 – 80 Revised Laws of Mauritius