Section 42: Recovery of duty

42. Recovery of duty (1) Where any duty or tax is due under Parts II, III, V, VI and VIA and section 36, the Registrar-General or the authorised officer, as the case may be, may apply to a Judge in Chambers for an order (contrainte) to issue against the debtor. [Issue 9] L4 – 24 Revised Laws of Mauritius (2) An order made under subsection (1) shall be— (a) executory; and (b) served on the debtor. (3) Any debtor aggrieved by an order made under subsection (1) may, within 10 days of the service of the order, appeal to the Supreme Court. (4) No costs shall be awarded against an unsuccessful party except disbursements for— (a) stamp duty; (b) service of the order; (c) execution of the order. [S. 42 amended by Act 23 of 1992; Act 9 of 1997; Act 25 of 2000; s. 17 (i) of Act 20 of 2002 w.e.f. 1 July 2002; s. 19 (p) of Act 15 of 2006 w.e.f. 7 August 2006.]