Section 2: Interpretation

2. Interpretation In this Act— “Authority” means the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act; “Chairperson” means the person appointed under section 3 (2) (a); “Clerk” means the Clerk to the Tribunal appointed under section 3 (8); “determination” includes assessment, demand, decision, notice, claim, request or notification; “Director-General” means the Director-General of the Authority; “division” means a division of the Tribunal set up in accordance with section 3 (7); “mediation panel” means a panel set up pursuant to section 5 (9); R23A – 1 [Issue 5] Revenue and Valuation Appeal Tribunal Act “member”— (a) means a person appointed under section 3 (2) (c); and (b) includes an expert referred to in section 3 (6); “Registrar-General” means the officer appointed as Registrar-General under the Registrar-General Act; “tax” means any tax, duty, levy, fee or rate imposed under any enactment referred to in the Schedule; “Tribunal” means the Revenue and Valuation Appeal Tribunal established under section 3 (1); “Vice-chairperson” means a person appointed under section 3 (2) (b).