Section 32: Power to inspect books, records and goods

32. Power to inspect books, records and goods (1) Subject to subsection (3), the Director-General or an officer authorised by him in writing may, for the purposes of this Act, at all reasonable times, enter any business premises or place where any business is carried on or anything is done in connection with the business and may— (a) require the person carrying on the business or any person on those premises or in that place who is employed by the person carrying on the business to produce any book, record, copy of VAT invoice, balance sheet, stock sheet, contract for the supply of goods or services, bank statement or other document relating to the business, whether these are recorded electronically or otherwise, and may remove and retain any such record or other document, for such period as may be considered reasonable for their examination or inspection; (b) examine any such record or other document and take copies or extracts; (c) inspect any goods; (d) require the person— (i) to produce any goods for inspection; or (ii) to carry out a cash count; and [Issue 9] V4 – 26 (4) Revised Laws of Mauritius (e) require the person carrying on the business or any person on those premises or in that place who is employed by the person carrying on the business to give to the Director-General or the authorised officer all reasonable assistance and to answer all proper questions orally or in writing. (2) For the purpose of this Act, the Director-General may, at any time, cause a physical stocktaking of the goods of a registered person to be carried out. (3) Subsection (1) shall not apply to a person— (a) who carries on any banking business, or the business of dealings in foreign currency, regulated by the Banking Act, the Bank of Mauritius Act or any other enactment relating to those businesses; or (b) who carries on the business of providing financial services regulated by the Financial Services Act. (4) Any person who— (a) fails to provide such assistance or to answer such questions as may be required under this section; or (b) obstructs the Director-General or any officer in the exercise of his powers under this section, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 5 years. [S. 32 amended by s. 33 (e) of Act 14 of 2005 w.e.f. 1 July 2005; s. 30 (g) of Act 26 of 2013 w.e.f. 21 December 2013.]