UPL Corporation Limited (Appellant) v The Assessment Review Committee and another (Respondents) (Mauritius)

Case summary

Case ID

JCPC/2026/0022

Jurisdiction

Mauritius

Parties

Appellant(s)

UPL CORPORATION LIMITED

Respondent(s)

THE ASSESSMENT REVIEW COMMITTEE, THE DIRECTOR-GENERAL, MAURITIUS REVENUE AUTHORITY

Issue

Does the ARC have jurisdiction to hear an appeal against a notice issued under section 131B(10)(a) Income Tax Act 1995 (ITA)?

Facts

On 18 June 2018, the Mauritius Revenue Authority (MRA) issued a notice of assessment to UPL Corporation Limited (UPL) claiming that UPL owed additional income tax of USD 898,943 inclusive of penalties and interest. UPL objected, and the MRA replied with a final determination on 13 November 2018. UPL then appealed to the Assessment Review Committee (ARC). At the hearing on 20 January 2020, the MRA conceded ground 1, namely that UPL should be allowed to claim tax sparing credit on dividends from UPL Hong Kong. UPL did not pursue their remaining arguments. The ARC therefore delivered a finding in favour of the UPL on ground 1. The ARC was not asked to decide, and did not decide, the quantum of tax sparing credit allowable. By way of notice dated 22 January 2020, the MRA informed the UPL that its tax liability, inclusive of penalties and interest, amounted to USD 653,969. In response, UPL lodged written representations to the ARC arguing that the MRA had miscalculated the amount of tax credit allowable. The MRA took a preliminary objection that the ARC did not have jurisdiction to entertain UPL’s objection. On 30 May 2022, the ARC determined that it did not have jurisdiction to hear the UPL’s objections. UPL appealed to the Supreme Court of Mauritius, which dismissed the appeal. UPL now appeals to the Judicial Committee of the Privy Council.

Date of issue

16 March 2026

Case origin

Appeal As of Right

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