Section 28A: Act or thing in respect of period before 4 years preceding last day of

28A. Act or thing in respect of period before 4 years preceding last day of taxable period (1) Notwithstanding this Act, the Director-General shall, in any taxable period, in relation to the tax liability of a person, not— (a) require any information, statement or return; (b) make any assessment or claim, under this Act in respect of a period before 4 years preceding the last day of the taxable period, unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act. (2) An authorisation under subsection (1) shall be granted where the Director-General establishes to the satisfaction of the Independent Tax Panel that there is prima facie evidence of fraud or non-submission of a statement under section 23 or a return by a taxable person. (3) In an application under subsection (1), the Director-General shall specify the period in respect of which he proposes to do the act or thing referred to in subsection (1). [S. 28A inserted by s. 53 (i) of Act 9 of 2015 w.e.f. 1 June 2016; amended by s. 58 (h) of Act 18 of 2016 w.e.f. 7 September 2016; s. 57 (g) of Act 10 of 2017 w.e.f. 24 July 2017.] [Issue 10] V4 – 26 (2) Revised Laws of Mauritius