Section 45B: Recovery of arrears of registration duty by Director-General

45B. Recovery of arrears of registration duty by Director-General (1) The Receiver may make a written request to the Director-General for the collection and enforcement on his behalf of any unpaid registration duty. (2) Where a written request is made under subsection (1)— (a) any unpaid registration duty under subsection (1) shall, for the purpose of this section and section 45C, 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 Receiver 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. 45B inserted by s. 43 (c) of Act 18 of 2016 w.e.f. 7 September 2016.]