Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

MRA The Value Added Tax Act 32
(b)
(c)
to inspect or examine any goods or books, records or other documents,
whether kept on computer or otherwise, found therein; and
to seize those goods, books, records or other documents or any
computer, device, apparatus, materials or computer software used in
connection with the business, where such seizure is necessary for any
examination or investigation. 128*
(2) Subsection (1) shall not apply to any person referred to in section 32(3).
(3) Any goods, books, records or other documents or computer, device, apparatus,
material or computer software seized under subsection (1)(c) shall be returned to the person
from whom they were seized when no longer required. 129*
36. Proceedings for temporary closing down of business 130*
(1) Where, in respect of a taxable period, a registered person -
(a)
(b)
fails to submit a return under section 22 or fails to pay the tax payable
under that section on or before the last day on which the return is
required to be submitted and payment of tax made; and
the Director-General is of the opinion that tax ought to have been paid
by the registered person for that taxable period,
the Director-General may notify the person in writing of his intention to close down part or
the whole of the business of that person for a temporary period not exceeding 14 days, unless
the person complies with the requirement of that section within a period of 7 days of the date
of the notice.
(2) (a) Where the registered person fails to comply with the notice issued
under subsection (1), the Director-General may make an application
under oath, in such form as may be prescribed, to a District Magistrate
for an order to close down part or the whole of the business of that
person for a period not exceeding 14 days.
(b)
(c)
Where an application under oath is made to a Magistrate in the manner
specified in paragraph (a), the Magistrate may forthwith grant the
application.
Upon granting an application under paragraph (b), the Magistrate shall
issue an order to an Usher, in such form as may be prescribed, to close
down the business of the person in accordance with the provisions of
this section.
(3) Where an Usher executes an order under subsection (2), he shall affix in a
conspicuous place on the front of the premises of the business or part of the business which
has been closed, a notice duly certified by the Director-General bearing the words “CLOSED
* Please refer to endnotes at Appendix Page 32 of 107