Section 30: Time limit for claims or refunds
consolidated text (as at 2018). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
30. Time limit for claims or refunds
(1) Subject to article 2245 of the Code Civil Mauricien, no claim for—
(a) duty not levied on a stipulation in the document under section 6;
(b) the balance of duty insufficiently levied;
(c) any additional duty by reason of a false declaration of value; or
(d) refund of duty under section 29,
R15 – 18 (1) [Issue 10]
Registration Duty Act
shall be receivable after the expiry of 5 years from the date on which the
duty became leviable.
(2) —
[S. 30 amended by s. 25 (i) of Act 15 of 2006 w.e.f. 7 August 2006.]