Section 13: Consequential amendments

13. Consequential amendments (1) The Customs Act is amended— (a) in section 2 (1), by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in section 15 (2B), by deleting the words “lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; [Issue 5] R23A – 8 Revised Laws of Mauritius (c) in section 19— (i) by repealing subsection (3B) and replacing it by the following subsection— (3B) Where the importer disputes the value of the goods determined under subsection (2), (2C) or (2F) (c), he may, within 28 days of the date of the notice of determination, appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act. (ii) by repealing subsection (4); (d) in section 20— (i) by repealing subsection (3B) and replacing it by the following subsection— (3B) Where the importer or exporter disputes the classification or origin of the goods as determined under subsection (1), the importer or exporter may, within 28 days of the date of the notice of determination under subsection (2), appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act. (ii) by repealing subsection (4); (e) in section 23, by repealing subsection (7) and replacing it by the following subsection— (7) Where the importer is dissatisfied with a determination of the Director-General under subsection (6), he may, within 28 days of the date of the notice, appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act. (f) in section 24, by repealing subsection (6) and replacing it by the following subsection— (6) Where the importer is dissatisfied with a determination under subsection (5), he may, within 28 days of the date of the determination, appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act. (g) in section 24A, by repealing subsection (5) and replacing it by the following subsection— (5) Where the importer is dissatisfied with a determination under subsection (4), he may, within 28 days of the date of the determination, appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act. R23A – 9 [Issue 5] Revenue and Valuation Appeal Tribunal Act (2) The Customs Tariff Act is amended— (a) in section 2 (1), by adding the following new definition, the full stop at the end of the definition of “public contractor” being deleted and replaced by a semicolon— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act. (b) in section 5 (2B) (c), by deleting the words “lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”. (3) The Excise Act is amended— (a) in section 2, by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in section 5 (4), by deleting the wor Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”. (3) The Excise Act is amended— (a) in section 2, by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in section 5 (4), by deleting the words “lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (c) in section 22 (7), by deleting the words “lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (d) in section 52 (7), by deleting the words “lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”. (4) The Gambling Regulatory Authority Act is amended— (a) in section 2, by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; [Issue 5] R23A – 10 Revised Laws of Mauritius (b) in section 123— (i) by deleting the heading and replacing it by the following heading— Appeal to Tribunal (ii) by deleting the words “lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”. (5) The Hotel and Restaurant Tax Act is amended— (a) in section 2, by adding the following new definition, the full stop at the end of the definition of “taxable receipts” being deleted and replaced by a semicolon— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in section 9 (5), by deleting the words “lodge written representations with the Secretary, Assessment Review Committee, in accordance with section 8E of the Unified Revenue Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”. (6) The Income Tax Act is amended— (a) in section 2, by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) by repealing section 114 (3); (c) in section 123— (i) by repealing subsection (5); (ii) by repealing subsection (6) and replacing it by the following subsection— (6) At the hearing before the Tribunal, it shall be sufficient for the Director-General to satisfy the Tribunal that he has reasonable grounds to request the disclosure of the information. (iii) in subsection (8), by deleting the words “on the representations before the Committe d under the Revenue and Valuation Appeal Tribunal Act; (b) by repealing section 114 (3); (c) in section 123— (i) by repealing subsection (5); (ii) by repealing subsection (6) and replacing it by the following subsection— (6) At the hearing before the Tribunal, it shall be sufficient for the Director-General to satisfy the Tribunal that he has reasonable grounds to request the disclosure of the information. (iii) in subsection (8), by deleting the words “on the representations before the Committee” and replacing them by the words “before the Tribunal”; (d) by repealing sections 127 (4), 131A (9) and 131B (9); R23A – 11 [Issue 5] Revenue and Valuation Appeal Tribunal Act (e) in section 134— (i) by deleting the heading and replacing it by the following heading— Appeal to Tribunal (ii) by deleting the words “lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”. (7) The Land (Duties and Taxes) Act is amended— (a) in section 2— (i) by deleting the definition of “Committee”; (ii) by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in section 23, by repealing subsection (4) and replacing it by the following subsection— (4) The tax under this section shall be paid and may be recovered notwithstanding an appeal to the Tribunal against the levy of the tax. (c) in section 24— (i) by deleting the heading and replacing it by the following heading— Appeal to Tribunal (ii) in subsection (1), by deleting the words “lodge written representations with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (iii) in subsection (2), by deleting the word “Committee” and replacing it by the word “Tribunal”; (d) in section 27A (1) (b), by deleting the word “Committee” and replacing it by the word “Tribunal”; (e) in section 28— (i) in subsection (4), by deleting the words “lodge written representations with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and [Issue 5] R23A – 12 Revised Laws of Mauritius replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (ii) in subsection (4C), by deleting the words “decision of the Committee or determination of an” and replacing them by the words “decision of the Tribunal or on”; (f) in section 34, by deleting the word “Committee” and replacing it by the word “Tribunal”; (g) in section 35 (1), by deleting the word “Committee” and replacing it by the word “Tribunal”; (h) in section 39 (2), by deleting the words “lodge written representations with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (i) in section 44 (2), by deleting the words “decided by the Committee, be reckoned from the date of the decision” and replacing them by the words “determined by the Tribunal, be reckoned from the date of the determination” y deleting the words “lodge written representations with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (i) in section 44 (2), by deleting the words “decided by the Committee, be reckoned from the date of the decision” and replacing them by the words “determined by the Tribunal, be reckoned from the date of the determination”. (8) The Local Government Act is amended— (a) in section 2, by deleting the definition of “Tribunal”, and replacing it by the following definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in Sub-Part E— (i) by deleting the heading and replacing it by the following heading— Sub-Part E – Appeal to Tribunal (ii) by repealing sections 109 and 111 to 114; (iii) in section 110— (A) in subsection (1)— (I) by inserting, after the words “aggrieved by”, the words “the levying of any general rate under section 95 (6) or”; (II) by deleting the word “Secretary” and replacing it by the word “Clerk”; (B) by repealing subsection (2). (9) The Mauritius Revenue Authority Act is amended— (a) in section 2, by repealing the definitions of “Assessment Review Committee”, “Committee” and “panel”; R23A – 13 [Issue 5] Revenue and Valuation Appeal Tribunal Act (b) by repealing Part IV and the Fifth Schedule. (10) The Registration Duty Act is amended— (a) in section 2, by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in section 3 (2) (b), by deleting the words “as decided by the Assessment Review Committee under section 20 of the Mauritius Revenue Authority Act” and replacing them by the words “as determined by the Tribunal”; (c) in section 3A (2), by deleting the words “as decided by the Assessment Review Committee under section 20 of the Mauritius Revenue Authority Act” and replacing them by the words “as determined by the Tribunal”; (d) in section 17— (i) in subsection (3) (a), by deleting the words “Assessment Review Committee in accordance with Part IV of the Mauritius Revenue Authority Act” and “by the Assessment Review Committee” and replacing them by the words “Tribunal” and “by the Tribunal”, respectively; (ii) by repealing subsection (4). (11) The Value Added Tax Act is amended— (a) in section 2, by inserting, in the appropriate alphabetical order, the following new definition— “Tribunal” means the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act; (b) in section 40— (i) by deleting the heading and replacing it by the following heading— Appeal to Tribunal (ii) by deleting the words “may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “may appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (c) in section 41, by deleting the words “Except during a hearing of representations before the Assessment Review Committee –” and replacing them by the words “Except during the hearing of an appeal before the Tribunal”. [Issue 5] R23A – 14 Revised Laws of Mauritius (12) Any reference in any enactment to— (a) the ce with section 19 of the Mauritius Revenue Authority Act” and replacing them by the words “may appeal to the Tribunal in accordance with the Revenue and Valuation Appeal Tribunal Act”; (c) in section 41, by deleting the words “Except during a hearing of representations before the Assessment Review Committee –” and replacing them by the words “Except during the hearing of an appeal before the Tribunal”. [Issue 5] R23A – 14 Revised Laws of Mauritius (12) Any reference in any enactment to— (a) the Assessment Review Committee; or (b) the Valuation Tribunal, shall be construed as a reference to the Revenue and Valuation Appeal Tribunal established under the Revenue and Valuation Appeal Tribunal Act.