Section 42B: Recovery of arrears of duty or tax by Director-General

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 modifications, 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.