Section 17A: Offence committed by legal person

17A. Offence committed by legal person (1) Any legal person who commits an offence under this Part shall, on conviction, be liable to a fine not exceeding 10 million rupees. (2) In this section – “legal person” – (a) means any entity, other than a natural person; and (b) includes a company, a foundation, an association, a limited liability partnership or such other entity as may be prescribed. (c) in section 45, in subsection (1), by inserting, after paragraph (d), the following new paragraph, the word “or” at the end of paragraph (d) being deleted – (da) the Director-General of the Mauritius Revenue Authority; or (d) in section 46, by inserting after subsection (3), the following new subsection – (3A) Where the Director-General of the Mauritius Revenue Authority has referred a matter to the Commission under section 45 and – (a) the Commission discontinues an investigation; or (b) the Director of Public Prosecutions discontinues criminal proceedings; or 170 Acts 2020 (c) a Court decision is obtained following criminal proceedings instituted, the Commission shall notify the Director-General of the Mauritius Revenue Authority, within a period of 10 days from the date that such decision is taken or judgment is delivered.