Section 43: Recovery of unpaid tax and special levy

43. Recovery of unpaid tax and special levy Part IVC of the Mauritius Revenue Authority Act shall apply to the recovery of any unpaid tax and special levy under this Act, with such modifications, adaptations and exceptions, as may be necessary. [S. 43 repealed and replaced by s. 69 (k) of Act 11 of 2018 w.e.f. 9 August 2018.] 44. — [S. 44 repealed by s. 69 (l) of Act 11 of 2018 w.e.f. 9 August 2018.] 45. — [S. 45 amended by s. 19 (i) of Act 18 of 2003 w.e.f. 21 July 2003; s. 27 (19) (f) of Act 33 of 2004 w.e.f. 1 July 2006; s. 4 (j) of Act 4 of 2006 w.e.f. 2 October 2004; s. 53 (m) of Act 9 of 2015 w.e.f. 14 May 2015; repealed by s. 69 (l) of Act 11 of 2018 w.e.f. 9 August 2018.] 46. — [S. 46 repealed by s. 69 (l) of Act 11 of 2018 w.e.f. 9 August 2018.] [Issue 10] V4 – 34 Revised Laws of Mauritius 47. — [S. 47 repealed by s. 69 (l) of Act 11 of 2018 w.e.f. 9 August 2018.] 48. — [S. 48 repealed by s. 69 (l) of Act 11 of 2018 w.e.f. 9 August 2018.] PART IXA — [Part IXA repealed and replaced by s. 22 (i) of Act 23 of 2001 w.e.f. 1 January 2002; repealed by s. 27 (19) (g) of Act 33 of 2004 w.e.f. 1 July 2006.] 48A. – 48B. — [Ss. 48A and 48B repealed and replaced by s. 22 (i) of Act 23 of 2001 w.e.f. 1 January 2002; repealed by s. 27 (19) (g) of Act 33 of 2004 w.e.f. 1 July 2006.] PART X – VAT RELATING TO BONDED WAREHOUSES, FREEPORT ZONE AND DUTY-FREE SHOPS OR SHOPS UNDER THE DEFERRED DUTY AND TAX SCHEME [Part X amended by s. 31 (f) of Act 17 of 2007 w.e.f. 22 August 2007.]