Section 135: Conclusiveness of assessment

Income Tax Act · PART X: ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS

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.

135. Conclusiveness of assessment Except in proceedings on objection to assessments under section 131A or on the hearing of representations under section 134— (a) no assessment, decision or determination under this Act shall be disputed in any Court or in any proceedings on the ground that the person affected is not liable to income tax or the amount of tax due and payable is excessive or on any other ground; and [Issue 9] I5 – 88 Revised Laws of Mauritius (b) every assessment, decision or determination shall be final and conclusive and the liability of the person so affected shall be determined accordingly. [S. 135 amended by Act 18 of 1999; s. 11 (s) of Act 23 of 2001 w.e.f. 11 August 2001.] PART XI – RECOVERY OF TAX

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Once my tax assessment is final, can I still dispute it in an ordinary court?