Section 39: Determination of objections

39. Determination of objections (1) For the purpose of considering an objection, the Director-General may, by notice in writing, require the person, within the time fixed by the Director-General, to furnish or give any information, or produce any books or records, specified in sections 29 and 31. (2) After considering an objection, the Director-General shall— (a) disallow or allow it, in whole or in part; (b) determine the objection; or (c) where appropriate, amend the assessment accordingly, and give notice of his determination to the person. (2A) Where the person fails to comply with a notice under subsection (1) within the time specified in the notice, the Director-General may determine that the objection has lasped and he shall give notice thereof to the person. (3) Where a notice of determination under subsection (2) or (2A) is given, the tax specified in the notice together with any penalty under sections 15A, 24 (9), 26, 26A, 27 and 37A and any interest under section 27A shall be paid within 28 days of the date of the notice, or the excess amount of input tax as determined shall be carried forward, as the case may be. (3A) Where an assessment is reduced pursuant to a determination under subsection (2), any amount of tax paid under subsection 38 (2) (d) in excess of the amount payable in accordance with that determination, shall be refunded, together with interest, free of income tax, at the prevailing Repo rate determined by the Bank of Mauritius, from the date the payment is received by the Director-General to the date it is refunded. (4) A notice of determination under subsection (2) in respect of an assessment— (a) made before 1 October 2006 shall be given to the person within 6 months of the date on which the objection is lodged; or [Issue 10] V4 – 32 Revised Laws of Mauritius (b) made on or after 1 October 2006 shall be given to the person within 4 months of the date on which the objection is lodged. (5) Where an objection is not determined by the Director-General within the period specified in subsection (4), the objection shall be deemed to have been allowed by the Director-General. (6) Any objection under section 38 shall be dealt with independently by an objection directorate set up by the Director-General. [S. 39 amended by s. 33 (h) of Act 14 of 2005 w.e.f. 21 April 2005; s. 31 (n) of Act 15 of 2006 w.e.f. 7 August 2006 and 1 October 2006; s. 29 (i) of Act 26 of 2012 w.e.f. 22 December 2012; s. 30 (h) of Act 26 of 2013 w.e.f. 21 December 2013; s. 57 (j) of Act 10 of 2017 w.e.f. 24 July 2017.]