Trait d'Union Ltee (Appellant) v Director-General of the Mauritius Revenue Authority (Respondent) (Mauritius)

Case summary

Case ID

JCPC/2025/0114

Jurisdiction

Mauritius

Parties

Appellant(s)

TRAIT D'UNION LTEE

Respondent(s)

THE DIRECTOR-GENERAL OF THE MAURITIUS REVENUE AUTHORITY

Issue

Was the Supreme Court of Mauritius correct to decline to determine Trait d’Union Ltée’s application for judicial review? Did the Director-General of the Mauritius Revenue Authority act illegally or unreasonably by demanding the payment of Advertising Structure Fees?

Facts

The appellant is a private company which owns several advertising structures (hoardings or similar structures). In Mauritius, owners of advertising structures are required to pay an Advertising Structure Fee (“ASF”) in respect of every advertising structure which they own. ASFs are payable every year or every quarter. On 3rd March 2022, the respondent sent the appellant a letter demanding payment of ASFs for the period from January 2012 to March 2022. The respondent also requested payment of penalties and interest on the basis that the appellant had failed to pay the ASFs at the required times. The appellant applied for judicial review of the demand in the letter. In outline, the appellant argued that the respondent had acted illegally and unreasonably in making this demand. The Supreme Court of Mauritius declined to determine the appellant’s application for judicial review. The appellant now appeals to the Judicial Committee of the Privy Council.

Date of issue

14 November 2025

Case origin

Appeal As of Right

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