Section 134: Representations to Assessment Review Committee
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
134. Representations to Assessment Review Committee
Any person who is aggrieved by a decision or determination under section 83, 98, 114 (2), 123 (4), 127 (2), 131A, 131AA (6) (b), 131B or 131C
may lodge written representations with the Clerk to the Assessment
Review Committee in accordance with section 19 of the Mauritius Revenue
Authority Act.
[S. 134 amended by Act 9 of 1997; Act 18 of 1999; repealed and replaced by s. 11 (r) of Act
23 of 2001 w.e.f. 11 August 2001; amended by s. 9 (m) of Act 18 of 2003; s. 27 (10) (g) of
Act 33 of 2004 w.e.f. 1 July 2006; s. 17 (zb) of Act 17 of 2007 w.e.f. 22 August 2007;
s. 8 (zm) of Act 37 of 2011 w.e.f. 15 December 2011; s. 24 (zk) of Act 9 of 2015 w.e.f.
1 July 2015; s. 27 (x) of Act 18 of 2016 w.e.f. 7 September 2016.]
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Questions this section answers
- If I'm unhappy with a tax decision, can I take my case to the Assessment Review Committee?