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Section 69: Admissibility of documents produced by computer

Value Added Tax Act · PART XII: MISCELLANEOUS

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

69. Admissibility of documents produced by computer (1) In any proceedings under this Act or any regulations made under it, a statement contained in a document produced by a computer shall be admissible as evidence of any fact stated therein of which direct oral evidence would be admissible if it is shown that the prescribed conditions have been satisfied. [Issue 10] V4 – 46 (2) Revised Laws of Mauritius (2) In any proceedings, the Court may for special cause require evidence to be given of any matter under this section. (3) Any person giving any information under this section which is false or misleading in any material particular shall commit an offence and shall, on conviction, be liable to a fine not exceeding one million rupees and to imprisonment for a term not exceeding 8 years.

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