Section 44: Time limit for claims or refunds

44. Time limit for claims or refunds (1) Subject to section 28 (5) (b), subsection (2) and to article 2245 of the Code Civil Mauricien, a claim for— (a) duty or tax not levied on a stipulation in a document; (b) any balance of duty or tax insufficiently levied; (c) any additional duty or tax leviable by reason of an incorrect or a false declaration; (d) refund of duty or tax, shall not be receivable after the expiry of 5 years from the date on which the deed was registered. (2) The time limit of 5 years specified in subsection (1) shall, where the open market value of the property has been decided by the Committee, be reckoned from the date of the decision. (3) No claim for refund of tax under section 43 (3) shall be receivable after the expiry of 5 years from the date on which the tax was paid. [S. 44 amended by Act 23 of 1993; s. 14 (o) of Act 23 of 2001 w.e.f. 11 August 2001; s. 19 (r) of Act 15 of 2006 w.e.f. 7 August 2006.] [Issue 9] L4 – 26 Revised Laws of Mauritius