Section 8: Confidentiality

8. Confidentiality (1) Subject to subsection (2), every officer shall maintain the confidentiality of a return, assessment, document or other matter that comes to his knowledge or possession in the performance of his duties and functions under this Act and any regulations made under it. [Issue 1] V4 – 8 Revised Laws of Mauritius (2) Except for the purpose of this Act, any other revenue law, the Prevention of Corruption Act or where so authorised to do so by the Minister, no officer shall communicate to any person any matter relating to this Act and any regulations made under it. (3) Any officer who, without lawful excuse, contravenes this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 2 years. [S. 8 amended by s. 33 (b) of Act 14 of 2005 w.e.f. 21 April 2005.] PART III – LIABILITY TO VAT