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Section 45A: Recovery of duty by attachment

Registration Duty Act · PART V: REGISTRATION

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

45A. Recovery of duty by attachment The Registrar-General may, without prejudice to any other remedy which he may have, enforce payment, by attachment in the manner provided in the Attachment (Rates and Taxes) Act, of any amount of duty under this Act which has remained unpaid after determination of any objection or representation before the Assessment Review Committee under the Mauritius Revenue Authority Act. [S. 45A inserted by s. 44 (k) of Act 9 of 2015 w.e.f. 14 May 2015.] R15 – 27 [Issue 9] Registration Duty Act

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