In Intermediate Court: Aspiring Lawyer Seeks Damages From MRA

But the Customs Service refused. Considering that the Rs 300,000 paid by him to retrieve his car equivalent to a surcharge, it seeks reimbursement of that sum to the Mauritius Revenue Authority (MRA), as well as damages of Rs 466,000.

Kishna Dhondee asserts in its complaint that it was entitled to benefit from tax exemption on the car he imported in Mauritius on his return after eight years in Britain. The aspiring lawyer - he will be sworn in next year - said that Article 3 of the Excise Act grants this concession to any Mauritian who spent more than five years abroad. December 12, 2001, Kishna Dhondee has made a request for exemption at the customs department. 

To comply with legislative requirements, the aspiring lawyer said he submitted the documents proving that he had lived in Great Britain for more than five years. In its complaint, Kishna Dhondee states that the officers of the Customs Department insisted that it produces its payroll for five years during which he worked in Britain. For him, this requirement was unreasonable, excessive and contrary to the conditions imposed by the Excise Act. "The Said Act Does not Expressly Specify the quality of the material law Web That Has To show year as evidence of year made ??for enforcement duty concession," it said in the complaint. 

Kishna Dhondee said he sent a letter to a Team Leader Customs Department December 15, 2011, in which he expressed his grievances. The aspiring lawyer points out that this correspondence went unanswered. He adds, secondly, that the MRA website makes no mention of the need to produce the payroll. Kishna Dhondee adds, in its complaint, the Customs Department was aware of his status as a "Returning citizen" pursuant to a circular issued by the Passport and Immigration Office November 17, 2011. According Kishna Dhondee, the Customs Department had to provide information on the materials he would need to qualify for this concession. 

It also supports a customs officer told him to make a written request with the Chief of the Mauritius Revenue Authority (MRA), in which it was clear that it is a "Returning citizen", to qualify for this tax exemption. For the aspiring lawyer, this approach is contrary to the provisions of the Excise Act at any time because it is subject to a request from the Director General of the MRA. 

Kishna Dhondee hired the lawyer Shailesh Seebaruth and Sunil Luchmun confessed. The case was heard before the court through April 11. As the MRA has requested details of the complaint (particulars of demand, ie), the hearing was adjourned to a later date.