Section 131AA: Objection to claims

131AA. Objection to claims (1) Subject to subsection (6), where a person who has been issued with a claim under section 93, 111K or 123B (5) is dissatisfied with the claim, he may, within 28 days of the date of the claim, object to the claim in such manner as the Director-General may determine. (2) Where a person makes an objection under subsection (1), he shall specify the grounds of the objection. (3) Where a person who has made an objection under subsection (1), has not, for the relevant year, submitted the Return of Employees or statement, as the case may be, he shall, within 28 days of the date of the claim, submit the Return of Employees or statement, as the case may be. (4) Any objection under this section shall be dealt with independently by an objection directorate set up by the Director-General for that purpose. (5) Where the Director-General considers that the person has not complied with subsection (1), (2) or (3), the objection shall be considered to have lapsed and the Director-General shall give notice of that fact. (6) (a) Where it is proved to the satisfaction of the Director-General that, owing to illness or other reasonable cause, a person has been prevented from making an objection within the time specified in subsection (1), the Director-General may consider the objection on such terms and conditions as he may determine. I5 – 85 [Issue 9] Income Tax Act (b) Where the Director-General refuses to consider an objection made after the time referred to in subsection (3), he shall, within 28 days of the date of receipt of the notice of objecti isfaction of the Director-General that, owing to illness or other reasonable cause, a person has been prevented from making an objection within the time specified in subsection (1), the Director-General may consider the objection on such terms and conditions as he may determine. I5 – 85 [Issue 9] Income Tax Act (b) Where the Director-General refuses to consider an objection made after the time referred to in subsection (3), he shall, within 28 days of the date of receipt of the notice of objection, give notice of the refusal to the person. (7) Where notice under subsection (5) or (6) (b) is given, the penalty specified in the notice shall be paid within 28 days of the date of the notice. (8) Any person who is aggrieved by a decision under subsection (6) (b) may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 131AA inserted by s. 24 (zh) of Act 9 of 2015 w.e.f. 1 July 2015.]