Section 42B: Recovery of arrears of duty or tax by Director-General
This section is inserted by Finance Act 2016, section 30.
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.
42B. Recovery of arrears of duty or tax by Director-General
(1) The Registrar-General may make a written request
to the Director-General for the collection and enforcement on his
behalf of any unpaid duty or tax.
(2) W here a written request is made under
subsection (1) –
(a) a ny unpaid duty or tax under subsection (1)
shall, for the purpose of this section and
section 42C, be deemed to be tax due to the
Mauritius Revenue Authority; and
(b) t he Director-General shall exercise the powers
conferred on him by the Mauritius Revenue
Authority Act and the Income Tax Act, with
such modi(cid:191)cations, adaptations and exceptions
as may be necessary to enable him to comply
with the request.
Acts 2016 251
(3) For the purpose of subsection (2), the RegistrarGeneral shall submit to the Director-General a list of the
outstanding debts to be recovered by him and, at the same time,
inform the debtor that the debt has been referred to the DirectorGeneral for recovery.