Section 160: Jurisdiction of Magistrate

160. Jurisdiction of Magistrate (1) Notwithstanding— (a) section 114 (2) of the Courts Act; and (b) section 72 (5) of the District and Intermediate Courts (Criminal Jurisdiction) Act, a Magistrate shall, subject to subsection (2), have jurisdiction to try an offence under this Act or any regulations made under this Act and may impose any penalty provided by this Act. (2) The prosecution for an offence under any of the sections of the Act specified in the Fourth Schedule to the Mauritius Revenue Authority Act shall take place, at the sole discretion of the Director of Public Prosecutions, before a Judge sitting without a jury, the Intermediate Court or a District Court. [S. 160 amended by s. 8 (6) (b) of Act 17 of 2003; s. 27 (10) (q) of Act 33 of 2004 w.e.f. 1 July 2006; s. 18 (zzd) of Act 15 of 2006 w.e.f. 1 July 2006.]