Section 42A: Recovery of duty or tax by attachment
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.
42A. Recovery of duty or tax by attachment
The Registrar-General or the authorised officer may, without prejudice to
any other remedy which he may have, enforce payment, by attachment in
the manner provided in the Attachment (Rates and Taxes) Act, of any
amount of duty or tax under this Act which has remained unpaid after determination of any objection or representations before the Assessment Review Committee under the Mauritius Revenue Authority Act.
[S. 42A inserted by s. 32 (c) of Act 9 of 2015 w.e.f. 14 May 2015.]
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Questions this section answers
- Once my objection is decided, can unpaid duty or tax be recovered from me by attachment?