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 DirectorGeneral for the collection and enforcement on his behalf of any unpaid duty or tax. (2) Where a written request is made under subsection (1)— (a) any 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) the 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. (3) For the purpose of subsection (2), the Registrar- General 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 Director- General for recovery. [S. 42B inserted by s. 30 (b) of Act 18 of 2016 w.e.f. 7 September 2016.] L4 – 25 [Issue 9] Land (Duties and Taxes) Act