LEGAL SUPPLEMENT 763

to the Government Gazette of Mauritius No. 111 of 21 December 2023

THE FINANCIAL CRIMES COMMISSION ACT 2023

Act No. 20 of 2023

I assent

PRITHVIRAJSING ROOPUN, G.C.S.K.

21 December 2023
st
President of the Republic
_______________

ARRANGEMENT OF SECTIONS
Section

PART I – PRELIMINARY
1. Short title
2. Interpretation
3. Application of Act
PART II – ESTABLISHMENT OF FINANCIAL CRIMES COMMISSION
Sub-Part I – Establishment of Commission
4. The Commission
5. Divisions of Commission
6. Functions and powers of Commission
Sub-Part II – Administration and Management of Commission
7. Composition of Commission
8. Meetings of Commission
9. Secretary to Commission
764 Acts 2023

Sub-Part III – Staff of Commission

Section A – Director-General of Commission
10. Director-General
11. Functions and powers of Director-General
12. Vacancy in office of Director-General
13. Termination of appointment of Director-General
Section B – Director of Division, Chief Legal Adviser and Head of Unit
14. Director of Division
15. Chief Legal Adviser
16. Head of Unit
Section C – Other Officers of Commission
17. Officers of Commission
18. Use of independent professionals
PART III – FINANCIAL CRIMES
Sub-Part I – Corruption Offences
19. Bribery by public official
20. Bribery of public official
21. Taking gratification to screen offender from punishment
22. Public official using his office for gratification
23. Bribery of, or by, public official to influence the decision of public body
24. Influencing public official
25. Traffic d’influence
26. Public official taking gratification
27. Bribery for procuring contracts
28. Bribery for procuring withdrawal of tenders
29. Conflict of interests
30. Treating of public official
31. Receiving gift for corrupt purpose
32. Corruption in private entities
33. Corruption to provoke serious offence
34. Bribery by, or of, foreign public official
35. Corruption in relation to sporting events
 Acts 2023 765

Sub-Part II – Money Laundering Offences

36. Money laundering
37. Limitation of payment in cash
38. Alleged proceeds of crime
Sub-Part III – Fraud Offences
39. Fraud by false representation
40. Fraud by failing to disclose information
41. Making or supplying articles for use in fraud offence
42. Failing to pay for goods and services
43. Fraud by abuse of position
44. Electronic fraud
Sub-Part IV – Financing Drug Dealing Offences
45. Financing of drug dealing
Sub-Part V – Other Offences
46. Making or supplying articles
47. Possession of articles
48. Conspiracy
49. Aiding, abetting or counselling
50. Attempt
51. Penalty for breach of guidelines
Sub-Part VI – Obligations and Liability of Legal Persons
52. Obligations of legal persons
53. Liability of legal persons
PART IV – DETECTION OF, AND INVESTIGATION INTO, FINANCIAL
CRIMES AND OTHER OFFENCES
Sub-Part I – Detection of Financial Crimes and Other Offences
54. Notification of financial crimes and other offences
55. Duty to report financial crimes and other offences
56. Referrals to Commission
Sub-Part II – Investigation into Financial Crimes and Other Offences
57. Preliminary investigation by Commission
58. Further investigation by Commission
59. Power of examination
60. Power of entry and search
766 Acts 2023

61. Seizure of property

62. Power of arrest
63. Disclosure of financial transactions and any other information
64. Order to search specified premises
65. Telecommunication Order
66. Special investigative techniques
67. Discharge or variation of Order under Part IV
PART V – ASSET RECOVERY
Sub-Part I – Application of Part V
68. Application of Part V
Sub-Part II – Criminal-Based Asset Recovery
Section A – Criminal Attachment Order
69. Application for Criminal Attachment Order
70. Issue of Criminal Attachment Order
71. Management of property under Criminal Attachment Order
72. Judge’s further Orders
73. Exclusion of property from Criminal Attachment Order
74. Registration of Criminal Attachment Order
75. Contravention of Criminal Attachment Order
76. Duration of Criminal Attachment Order
Section B – Criminal Confiscation Order
77. Application for Criminal Confiscation Order
78. Service of Criminal Confiscation Order application
79. Issue of Criminal Confiscation Order
80. Determination of value of benefit
81. Amount recoverable
82. Discharge of Criminal Confiscation Order
83. Appeal against Criminal Confiscation Order
84. Realisation of property under Criminal Confiscation Order
85. Application of monetary sums
86. Contravention of Criminal Confiscation Order
 Acts 2023 767

Sub-Part III – Civil-Based Asset Recovery

Section A – Civil Attachment Order
87. Application for Civil Attachment Order
88. Issue of Civil Attachment Order
89. Management of property under Civil Attachment Order
90. Exclusion of property from Civil Attachment Order
91. Order in respect of immovable property
92. Variation and rescission of Civil Attachment Order
93. Duration of Civil Attachment Order
94. Contravention of Civil Attachment Order
Section B – Civil Confiscation Order
95. Application for Civil Confiscation Order
96. Issue of Civil Confiscation Order
97. Failure to notify
98. Exclusion of property from Civil Confiscation Order
99. Appeal against Civil Confiscation Order
100. Enforcement of Civil Confiscation Order
Section C – Tracing of Assets
101. Recoverable property
102. Property indirectly obtained or used
103. Property not recoverable
Sub-Part IV – Compensation Order
104. Application for Compensation Order
105. Issue of Compensation Order
Sub-Part V – International Cooperation
106. Foreign request in connection with civil asset recovery
107. Foreign request for enforcement of foreign Civil Attachment or Civil Confiscation
Order
108. Effect of registration of foreign Order
109. Foreign request for the location of tainted property
110. Disposal of proceeds of crime
111. Proceedings in foreign State
768 Acts 2023

PART VI – UNEXPLAINED WEALTH

Sub-Part I – Application of Part VI
112. Application of Part VI
Sub-Part II – Proceedings in Relation to Unexplained Wealth
113. Reporting of unexplained wealth
114. Investigation into unexplained wealth
115. Application for disclosure order
116. Inscription of privilege or lien
Sub-Part III – Unexplained Wealth Order
117. Application for Unexplained Wealth Order
118. Service of Unexplained Wealth Order application
119. Issue of Unexplained Wealth Order
120. Appeal against Unexplained Wealth Order
121. Enforcement of Unexplained Wealth Order
122. Reward
PART VII – PROTECTION OF, AND ASSISTANCE TO, INFORMERS
AND WITNESSES
123. Protection of informers
124. Protection of witnesses
125. Witness Protection Scheme
PART VIII – THE OPERATIONS REVIEW COMMITTEE
126. Operations Review Committee
127. Proceedings of Operations Review Committee
128. Functions and powers of Operations Review Committee
PART IX – THE PARLIAMENTARY COMMITTEE
129. Parliamentary Committee
130. Proceedings of Parliamentary Committee
131. Functions and powers of Parliamentary Committee
PART X – COORDINATION AND COOPERATION FOR COMBATING
FINANCIAL CRIMES
Sub-Part I – Setting Up of National Coordination Committee
132. National Coordination Committee
133. Functions of National Coordination Committee
134. Meetings of National Coordination Committee
 Acts 2023 769

Sub-Part II – Setting Up of Public-Private Partnership Task Force

135. Public-Private Partnership Task Force
136. Functions of Public-Private Partnership Task Force
137. Meetings of Public-Private Partnership Task Force
138. Sharing of information and intelligence
Sub-Part III – Cooperation between Relevant Bodies
139. Memorandum of Understanding for mutual cooperation
140. Memorandum of Understanding for sharing of information
PART XI – CRIMINAL PROCEEDINGS AND COMPOUNDING
OF OFFENCES
Sub-Part I – Criminal Proceedings
141. Offences and jurisdiction
142. Prosecution
143. Acts committed outside Mauritius
144. Admissible evidence
145. Burden of proof with regard to corruption offence
Sub-Part II – Other Sanctions
146. Ordering deprivation of monetary benefits and property
147. Ordering compensation for loss or damage
148. Confiscation of property
149. Civil and administrative sanctions
Sub-Part III – Compounding of Offences
150. Compounding of offences
PART XII – FINANCIAL PROVISIONS, ACCOUNTS AND EXEMPTIONS
Sub-Part I – General Fund, Recovered Assets Fund and Accounts of
Commission
151. General Fund
152. Recovered Assets Fund
153. Accounts of Commission
Sub-Part II – Estimates and Annual Report
154. Estimates
155. Annual report
156. Audit report
770 Acts 2023

Sub-Part III – Exemptions

157. Exemptions
158. Donations and legacies
PART XIII – MISCELLANEOUS
159. Recovery of damages
160. Disclosure of assets and liabilities
161. Confidentiality
162. Protection from liability
163. Directives
164. Regulations
165. Repeal
166. Consequential amendments
167. Employment of officers of ICAC, ARID and IRSA
178. Other savings and transitional provisions
169. Commencement
FIRST SCHEDULE
SECOND SCHEDULE
_______________

An Act
To provide for the establishment of the Financial Crimes
Commission which will be the apex agency in Mauritius
to detect, investigate and prosecute financial crimes
and any other ancillary offence connected thereto

ENACTED by the Parliament of Mauritius, as follows –

PART I – PRELIMINARY
1. Short title

This Act may be cited as the Financial Crimes Commission Act 2023.
 Acts 2023 771

2. Interpretation
In this Act –
“account information” means information relating to the account
held in a financial institution by a person solely or jointly with
another person;
“ARID” means the Asset Recovery Investigation Division of
the Financial Intelligence Unit set up under the repealed Asset
Recovery Act;
“associate”, in relation to a person, means –
(a) a person who is a nominee or an employee of that person;
(b) a person who manages the affairs of that person;
(c) a firm of which that person, or his nominee, is a partner or is
in charge or in control of the business or affairs of that firm;
(d) a company in which that person, or his nominee, is a director
or is in charge or in control of the business or affairs of that
company, or in which that person, alone or together with his
nominee, holds a controlling interest, or shares amounting to
more than 30 per cent of the total issued share capital; or
(e) the trustee of a trust, where –
(i) the trust has been created by that person; or
(ii) the total value of the assets contributed by that person
to the trust at any time, whether before or after the
creation of the trust, amounts, at any time, to not less than
20 per cent of the total value of the assets of the trust;
“bank” –
(a) has the same meaning as in the Banking Act; and
(b) includes –
(i) a non-bank deposit taking institution licensed under the
Banking Act; and
(ii) a licensee under the National Payment Systems Act;
772 Acts 2023

“benefit” –
(a) means an actual or a potential advantage, gain, profit, benefit
or payment of any kind that a person derives or obtains or is
likely to derive or obtain, or that accrues or is likely to accrue
to him; and
(b) includes the benefit referred to in paragraph (a) that another
person derives or obtains or is likely to derive or obtain, or
that otherwise accrues or is likely to accrue to such other
person, where the other person is under the control of, or is
directed or requested by, the first person;
“cash” –
(a) means money in notes or coins in Mauritius or in any other
currency; and
(b) includes any cheque which is neither crossed nor made
payable to order, whether in Mauritius currency or in any
other currency;
“cash dealer” has the same meaning as in the Banking Act;
“close person” –
(a) means a household member to an endangered person; and
(b) includes any other member designated by the endangered
person to be included into the Witness Protection Scheme;
“Civil Attachment Order” means an Order issued under section 88;
“Civil Confiscation Order” means an Order issued under section 96;
“Commission” means the Financial Crimes Commission established
under section 4;
“Commissioner” –
(a) means a Commissioner of the Commission; but
(b) does not include the Chairperson of the Commission;
 Acts 2023 773

“Compensation Order” means an Order issued under section 105;

“competent authorities” –
(a) means –
(i) an investigatory authority;
(ii) a supervisory authority;
(iii) the Financial Intelligence Unit; and
(iv) the Counterterrorism Unit; and
(b) includes such other authority as may be prescribed;
“computer system” means any device or group of interconnected or
related devices, including portable or wireless telephone devices,
one or more of which, pursuant to a program, performs automatic
processing of data;
“corruption offence” means an offence as described in Sub-part I
of Part III;
“Counterterrorism Unit” means the Counterterrorism Unit referred
to in section 18 of the Prevention of Terrorism Act;
“Court”, for the purpose of Part V, means the Supreme Court;
“crime” –
(a) has the same meaning as in the Criminal Code; and
(b) includes –
(i) an activity carried outside Mauritius but which, had it
taken place in Mauritius, would have constituted a crime;
(ii) any act or omission occurring outside Mauritius, but
which, had it taken place in Mauritius, would have
constituted a crime;
“Criminal Attachment Order” means an Order issued under section 70;
“Criminal Confiscation Order” means an Order issued under
section 79;
774 Acts 2023

“criminal enquiry” –
(a) means an enquiry carried out by the Police or any other person
or authority for the purpose of detecting whether a criminal
offence has been, is being or is likely to be committed, and, if
so, by whom; and
(b) includes an investigation carried out by the Commission
under this Act;
“customer information” means –
(a) information as to whether a person holds or has held an
account at a financial institution solely or jointly with another
person;
(b) information relating to any evidence obtained by the financial
institution under, or for the purposes of, an enactment relating
to a financial crime; and
(c) such particulars, relating to the account or the holder as may,
in the opinion of the Commission, be relevant;
“dangerous drug” has the same meaning as in the Dangerous Drugs Act;
“dealing with property” includes –
(a) making or receiving a gift of the property;
(b) removing the property from Mauritius;
(c) where the property is a debt owed to a person, making a
payment to that person in reduction or full settlement of the
amount of the debt;
(d) using the property to obtain or extend credit, or using credit
that is secured by the property; or
(e) where the property is an interest in a partnership, doing
anything to diminish the value of the partnership;
“defendant” means a person against whom a Criminal Confiscation
Order is sought or is made;
“Director-General” means the Director-General of the Commission;
 Acts 2023 775

“Division” means a Division of the Commission;

“document” includes information recorded in written, electronic
or any other form, together with access to the technology enabling
information in electronic form to be retrieved;
“drug dealing offence” means an offence as described in Sub-part IV
of Part III;
“emoluments” has the same meaning as in the Income Tax Act;
“endangered person” means a person whose inclusion into the
Witness Protection Scheme is justified due to danger and threat to
life, health, freedom or property, to that person or to persons related
to him, because of importance of information known to him for
the criminal proceedings for any offence under this Act and the
Dangerous Drugs Act;
“financial crime” –
(a) means –
(i) an offence as described in Part III; or
(ii) any crime committed under the law of any financial
or competent authority which, in view of its financial
implications, complexity, scope, nature or in the public
interest, the Commission decides, after consultation
with that authority, that it shall investigate into the
matter; and
(b) includes any ancillary offence under paragraph (a);
“financial institution” –
(a) has the same meaning as in the Financial Intelligence and
Anti-Money Laundering Act; and
(b) includes a bank;
“Financial Intelligence Unit” means the Financial Intelligence
Unit established under the Financial Intelligence and Anti-Money
Laundering Act;
776 Acts 2023

“financial statements”, in relation to a financial year –

(a) means –
(i) a statement of financial position;
(ii) a statement of financial performance;
(iii) a statement of changes in net assets or equity;
(iv) a cash flow statement; and
(v) a statement of comparison of annual estimates and
actual amounts; and
(b) includes notes, comprising a summary of significant
accounting policies and other explanatory notes;

“foreign public official” means –

(a) a person holding a legislative, an executive, an administrative
or a judicial office of a foreign country, whether appointed or
elected; or
(b) a person exercising a public function for a foreign country,
including for a public body or public enterprise and any
official or agent of a public international organisation;

“fraud offence” means an offence as described in Sub-part III of

Part III;

“gain” –
(a) means, for the purpose of an offence under Part III of this Act,
money or any property, whether temporary or permanent; and
(b) includes such gain by keeping what one has or even benefitting
what one does not have;

“General Fund” means the General Fund referred to in section 151;

“gift” –
(a) means property given by one person to another person; and
 Acts 2023 777

(b) includes any direct or indirect transfer of property –

(i) after the carrying out of an unlawful activity by the first
person; and
(ii) to the extent of the difference between the market value
of the property at the time of its transfer and –
(A) the consideration provided by the second
person; or
(B) the consideration paid by the first person,
whichever is greater;
“gratification” –
(a) means a gift, a reward, a discount, a premium or any other
advantage, whether pecuniary or non-pecuniary, other than
lawful remuneration; and
(b) includes –
(i) a loan, fee or commission consisting of money or of
any valuable security or of other property or interest in
property of any description;
(ii) the offer of an office, employment or other contract;
(iii) the payment, release or discharge of a loan, obligation
or other liability;
(iv) the payment of inadequate consideration for goods or
services;
(v) the offer or promise, whether conditional or
unconditional, of a gratification; and
(vi) any favour or service;
“ICAC” means the Independent Commission Against Corruption
established under the repealed Prevention of Corruption Act;
“included person” means an endangered person or a close person
who has agreed to be included into the Witness Protection Scheme;
778 Acts 2023

“instrumentality” –
(a) means any property used or intended to be used in any manner
in connection with a criminal offence or unlawful activity; and
(b) includes a benefit;
“interest”, in relation to property, means –
(a) a legal, an equitable interest or any other interest that may
attach to the property; or
(b) a right, power or privilege, including the exercise of effective
control, or making of a gift, in connection with the property;
“investigatory authority” means the Commission, the Mauritius
Police Force, the Mauritius Revenue Authority, the Financial
Services Commission or such other authority as may be prescribed,
as the case may be;
“IRSA” means the Integrity Reporting Services Agency established
under the repealed Good Governance and Integrity Reporting Act;
“Judge” means a Judge in Chambers;
“judicial officer” means a Judge, the Master and Registrar, a Deputy
Master and Registrar or a Magistrate;
“legal person” means any entity, including a private entity, other
than a natural person;
“local authority” has the same meaning as in the Local Government
Act;
“loss”, for the purpose of an offence under this Act –
(a) means temporary or permanent loss, in respect of money or
any property; and
(b) includes a loss by not getting what one might get, or even by
parting with what one has;
“material” includes any document, object or thing or electronic
or digital record;
 Acts 2023 779

“member of a private entity” means a director, shareholder

or secretary of the private entity;

“member of relevant profession or occupation” has the same meaning

as in the Financial Intelligence and Anti-Money Laundering Act;

“Minister” means the Minister to whom responsibility for the

Commission is assigned;

“money laundering offence” means an offence as described in

Sub-part II of Part III;

“National Coordination Committee” means the National Coordination

Committee set up under section 132;

“officer” –
(a) means an officer of the Commission; and
(b) includes –
(i) the Director-General;
(ii) the Director of each Division;
(iii) the Chief Legal Adviser; and
(iv) the Head of each Unit of a Division of the Commission;

“official of public international organisation” means an international

civil servant or any person who is authorised by that public
international organisation to act on its behalf;

“Official Receiver” has the same meaning as in the Companies Act;

“Operations Review Committee” means the Operations Review

Committee referred to in section 126;

“Parliamentary Committee” means the Parliamentary Committee

referred to in section 129;

“person” means a natural person or legal person;

780 Acts 2023

“principal” includes –
(a) an employer;
(b) a beneficiary under a trust;
(c) a person beneficially interested in the succession of a
person; and
(d) in the case of a person serving in or under a public body, the
public body;
“private entity” –
(a) means an association, a company, a foundation, a limited
liability partnership, a partnership, a société, a trust or such
other private entity as may be prescribed, incorporated or
registered in Mauritius; and
(b) includes a body of persons incorporated in Mauritius or an
unincorporated body operating in Mauritius;
“proceeds” means any property or economic advantage, wherever
situated, derived from or obtained, in whole or in part, directly
or indirectly, through or in connection with a criminal offence or
unlawful activity;
“property” includes –
(a) an asset of any kind, whether tangible or intangible, corporeal
or incorporeal, moveable or immovable, however acquired;
(b) a legal document or instrument in any form, including
electronic or digital, evidencing title to or interest in such
asset, including but not limited to currency, bank credits,
deposits and other financial resources, travellers’ cheques,
bank cheques, money orders, shares, securities, bonds, drafts
and letters of credit, wherever situated, or any other negotiable
instrument or any instrument capable of being negotiated
which is payable to bearer or endorsed payable to bearer;
(c) a real or an equitable interest, whether full or partial, in any
such asset;
 Acts 2023 781

(d) any balance held in Mauritius currency or in any other

currency in accounts with any bank which carries on business
in Mauritius or elsewhere;
(e) any balance held in any currency with any bank outside
Mauritius;
(f) a motor vehicle, a ship, an aircraft, a boat, works of art,
jewellery, precious metals or any other item of value;
(g) any right or interest in the property; and
(h) a virtual asset and virtual token under the Virtual Asset and
Initial Token Offering Services Act 2021;

“public body” –
(a) means –
(i) a Ministry or Government department;
(ii) the Rodrigues Regional Assembly;
(iii) a body established or set up under any enactment which
performs judicial or adjudication functions;
(iv) a commission or any other body established or set up
under the Constitution or under any other enactment;
(v) a local authority; or
(vi) a statutory body; and
(b) includes such State-owned enterprise or State-controlled
enterprise as may be prescribed;

“public official” –
(a) means –
(i) a Minister;
(ii) a Member of the National Assembly, including
the Speaker of the National Assembly and the
Attorney-General;
782 Acts 2023

(iii) a member of the Rodrigues Regional Assembly,

including the Chairperson of the Rodrigues
Regional Assembly;
(iv) a public officer;
(v) an employee or a member of a public body;
(vi) a local government officer or a member of a local
authority;
(vii) a member or an employee of such Commission or body
as may be established or set up under the Constitution
or under any other enactment; or
(viii) an employee or a member of a statutory body; and
(b) includes –
(i) a judicial officer;
(ii) an arbitrator;
(iii) an assessor;
(iv) a member of a jury; or
(v) a member of a Tribunal or of a committee set up by the
President, the Government or by the Chief Justice;
“Public-Private Partnership Task Force” means the Public-Private
Partnership Task Force set up under section 135;
“recoverable”, in relation to any property, means property that may
be recovered from a person pursuant to an Order issued under Part V;
“Recovered Assets Fund” means the Recovered Assets Fund referred
to in section 152;
“Registrar-General” means the Registrar-General appointed as such
pursuant to the Registrar-General Act;
“relative”, in relation to a person, means –
(a) a spouse or conjugal partner of that person;
 Acts 2023 783

(b) whether adopted or not –

(i) a brother or sister of that person;
(ii) a brother or sister of the spouse or conjugal partner of
that person;
(iii) any lineal ascendant or descendant of that person or the
spouse or conjugal partner of that person;
(iv) son or daughter of either the brother or sister of that
person or the spouse or conjugal partner of that person; or
(v) brother or sister of either the mother or father of that
person or the spouse or conjugal partner of that person;

“repealed Asset Recovery Act” means the Asset Recovery Act

repealed under section 165(a);

“repealed enactments” –
(a) means the enactments repealed under section 165; and
(b) includes, for the purpose of section 168(3), Part II of the
Financial Intelligence and Anti-Money Laundering Act
repealed under section 166(9)(b);

“repealed Good Governance and Integrity Reporting Act” means

the Good Governance and Integrity Reporting Act repealed under
section 165(b);

“repealed Prevention of Corruption Act” means the Prevention of

Corruption Act repealed under section 165(c);

“reporting person” has the same meaning as in the Financial

Intelligence and Anti-Money Laundering Act;

“respondent” means a person against whom an application for an

Unexplained Wealth Order is made;

“Revenue Law” has the same meaning as in the Mauritius Revenue

Authority Act;
784 Acts 2023

“sporting event” has the same meaning as in the Gambling

Regulatory Authority Act;
“statutory body” has the same meaning as in the Statutory Bodies
(Accounts and Audit) Act;
“supervisory authorities” has the same meaning as in the Financial
Intelligence and Anti-Money Laundering Act;
“suspicious transaction” has the same meaning as in the Financial
Intelligence and Anti-Money Laundering Act;
“terrorist property” has the same meaning as in the Prevention of
Terrorism Act;
“transaction” has the same meaning as in the Financial Intelligence
and Anti-Money Laundering Act;
“unexplained wealth” includes any property –
(a) under the ownership of a person to an extent which is
disproportionate to his emoluments and other income;
(b) the ownership, possession, custody or control of which cannot
be satisfactorily accounted for by the person who owns,
possesses, has custody or control of, the property; or
(c) held by a person for another person to an extent which is
disproportionate to the emoluments or other income of
another person and which cannot be satisfactorily accounted
for;
“Unexplained Wealth Order” means an Order issued under
section 119;
“Unit” means a Unit of a Division;
“virtual asset” has the same meaning as in the Virtual Asset and
Initial Token Offering Services Act 2021;
“Witness Protection Scheme” means the Witness Protection Scheme
referred to in section 125.
 Acts 2023 785

3. Application of Act

(1) This Act shall bind the State.

(2) A person shall commit an offence under this Act where –

(a) the act or omission constituting the offence occurs

in Mauritius or committed outside Mauritius but is
connected to Mauritius; or
(b) the act constituting the offence is committed by that
person, or for him, by another person.

PART II – ESTABLISHMENT OF FINANCIAL

CRIMES COMMISSION

Sub-Part I – Establishment of Commission

4. The Commission

(1) There is established, for the purposes of this Act, a Commission

to be known as the Financial Crimes Commission.

(2) The Commission shall be a body corporate.

(3) Subject to this Act, the Commission shall, in the discharge

of its functions and exercise of its powers, not be under the direction or
control of any person or authority.

5. Divisions of Commission

(1) There shall be, within the Commission –

(a) an Investigation Division, which shall comprise –

(i) the Financial Crimes Investigation Unit; and
(ii) the Financing of Drug Dealing Investigation
Unit,
and shall discharge the functions and powers conferred
upon it pursuant to section 6(1)(c) and (d);
786 Acts 2023

(b) an Asset Recovery and Management Division, which

shall comprise –
(i) the Asset Recovery Unit;
(ii) the Declaration of Assets Unit; and
(iii) the Unexplained Wealth Unit,
and shall discharge the functions and powers conferred
upon it pursuant to section 6(1)(e), (f) and (g);
(c) an Education and Preventive Division, which shall
discharge the functions and powers conferred upon it
pursuant to section 6(1)(h);
(d) a Legal Division, which shall discharge the
functions and powers conferred upon it pursuant to
section 6(1)(i); and
(e) such other Division as the Commission may, with the
approval of the Minister, set up, and such Division shall
have such functions and powers as the Commission
may determine.
(2) The Director-General may set up any other Unit within
a Division.
(3) The Director-General may direct a Division or Unit to
discharge such functions and exercise such powers as may have been
assigned to another Division or Unit.
(4) No act done by a Division or Unit shall be void or impeachable
by reason that a matter should have been dealt with by another Division
or Unit.
6. Functions and powers of Commission
(1) The Commission shall –
(a) be responsible to combat financial crimes in Mauritius
and abroad to the extent that the financial crimes are
connected to Mauritius;
 Acts 2023 787

(b) be responsible for receiving and considering any

allegation or complaint of any financial crime and any
other offence under this Act and the Declaration of
Assets Act, and referring such allegation or complaint
to the appropriate Division for investigation and report;
(c) through the Financial Crimes Investigation Unit of the
Investigation Division, be responsible for detecting and
investigating into financial crimes and other offences
under this Act and the Declaration of Assets Act, except
offences related to the financing of drug dealing, and
any other offence under this Act;
(d) through the Financing of Drug Dealing Investigation
Unit of the Investigation Division, be responsible for
detecting and investigating into offences related to the
financing of drug dealing;
(e) through the Asset Recovery Unit of the Asset Recovery
and Management Division, be responsible for
conducting investigation regarding asset recovery and
for recovering and managing assets which are proceeds
or instrumentalities, including terrorist properties, of
offences committed under this Act and under any other
enactment;
(f) through the Declaration of Assets Unit of the Asset
Recovery and Management Division, be responsible
for monitoring the assets and liabilities of any declarant
under the Declaration of Assets Act;
(g) through the Unexplained Wealth Unit of the Asset
Recovery and Management Division, be responsible
for detecting and investigating into unexplained wealth;
(h) through the Education and Prevention Division, be
responsible for preventing and educating the public
against financial crimes and any other offence under
this Act and the Declaration of Assets Act;
788 Acts 2023

(i) through the Legal Division, prosecute financial crimes

and any other offence under this Act and the Declaration
of Assets Act;
(j) be responsible to do such other things as may be necessary
to combat financial crimes and any other offence under
this Act and the Declaration of Assets Act.
(2) In the discharge of its functions and exercise of its powers
under subsection (1), the Commission shall –
(a) develop a strategic vision and national policy regarding
the fight against financial crimes;
(b) cooperate, collaborate and establish links with local,
regional and international institutions, agencies,
organisations or bodies with a view to fostering local,
regional and international cooperation in the fight
against financial crimes, more particularly concerning,
but not limited to –
(i) the identification, determination of the
whereabouts and activities of persons suspected
of being involved in financial crimes;
(ii) the identification, tracing and movement of
proceeds and instrumentalities;
(iii) the exchange of personnel or other experts;
(iv) the investigation of financial crimes having
international ramifications; and
(v) the conduct of joint investigation with national
and international investigatory authorities;
(c) establish and maintain a system to monitor international
financial crimes in order to identify suspicious
transactions and persons involved;
(d) maintain data, statistics, records and reports on persons,
organisations, assets, proceeds, instrumentalities,
properties, documents or other items or assets involved
in financial crimes;
 Acts 2023 789

(e) carry out research and similar works with a view to

determining the manifestation, extent, magnitude and
effects of financial crimes;
(f) ensure coordination with law investigatory authorities
in respect of parallel and complex investigations into
financial crimes in order to ensure effectiveness;
(g) ensure coordination and collaboration with competent
authorities in the fight against financial crimes;
(h) facilitate prompt exchange of intelligence, scientific
and technical information and the conduct of joint
operations geared towards the eradication of financial
crimes;
(i) enquire into possibilities of financial crimes within a
public body;
(j) examine and review practices and procedures of any
public body in order to facilitate the detection of
financial crimes and ways by which financial crimes
may be eliminated;
(k) monitor, in such manner as it considers appropriate, the
implementation of any contract awarded by a public
body, with a view to ensuring that no irregularity or
impropriety is involved therein;
(l) undertake and assist in research projects in order
to identify the causes of financial crimes and its
consequences on, inter alia, the social and economic
structure of Mauritius;
(m) carry out public campaigns to alert the public on the
dangers of financial crimes and the manner by which
complaints against financial crimes shall be made;
(n) assist in enhancing the school curriculum so as to
educate children on the dangers of financial crimes;
790 Acts 2023

(o) liaise with private sector organisations and trade unions

for the setting up of anti-financial crimes practices;
(p) organise workshops and other activities to promote
campaigns for the prevention and elimination of
financial crimes;
(q) carry out regular impact assessments of different
aspects of its work in order to monitor its outcome and
performance;
(r) exercise vigilance and superintendence over the
integrity systems of public bodies and issue such
guidelines where necessary;
(s) protect and assist informers and witnesses;
(t) develop and enforce a performance management system
and code of conduct and discipline for its officers;
(u) set up and oversee good governance and integrity
reporting campaigns to enhance the standing of
Mauritius as an international financial centre of
excellence of unimpeachable integrity with the object
of attracting investment;
(v) report to the Parliamentary Committee, through the
Director-General, regarding administrative issues;
(w) set up such committee as it deems necessary on any
matter pertaining to its functions; and
(x) discharge such other functions and exercise such other
powers as may be conferred upon it under this Act, the
Declaration of Assets Act and any other enactment.
Sub-Part II – Administration and Management of Commission

7. Composition of Commission
(1) The Commission shall consist of –
(a) the Director-General, as Chairperson; and
(b) 4 Commissioners.
 Acts 2023 791

(2) The Commissioners shall be persons having sufficient

knowledge and experience in the field of law, banking, accountancy,
finance, financial services, economics or fraud detection.
(3) The Commissioners shall be appointed –
(a) by the President, acting in accordance with the advice
of the Prime Minister, tendered after the Prime Minister
has consulted the Leader of the Opposition; and
(b) on a part-time basis and on such terms and conditions
as the Prime Minister may determine.
(4) Every Commissioner shall hold office for a period of 3 years
and shall be eligible for reappointment.
(5) The President shall, on the advice of the Prime Minister, at
any time terminate the appointment of a Commissioner –
(a) who is found guilty of any misconduct, default or
breach of trust in the discharge of his functions;
(b) who has committed an offence of such nature as
renders it desirable that his appointment should be
terminated; or
(c) who is physically or mentally incapable of discharging
his functions as a Commissioner.
8. Meetings of Commission
(1) The Commission shall meet as often as necessary but at least
once every month.
(2) (a) Every meeting of the Commission shall be convened
by the Director-General and at any such meeting, the Director-General and
at least 2 Commissioners shall constitute a quorum.

(b) Where the Director-General does not attend a meeting

of the Commission convened under paragraph (a), he shall designate
a Director of a Division or the Chief Legal Adviser to chair the meeting.
792 Acts 2023

(c) Where the Director-General, the Director of any

Division and the Chief Legal Adviser are not present at a meeting of the
Commission convened under paragraph (a), the Commissioners present
shall elect amongst themselves a person to chair that meeting, provided
there are at least 3 Commissioners present.
(3) Where, without reasonable excuse, the Director-General does
not convene a meeting for more than 2 months, the matter may be reported
to the Parliamentary Committee by at least 3 Commissioners.
(4) All matters shall be decided by a majority of the votes and in
the event of equality of votes, the person chairing the meeting shall have a
casting vote.
(5) The Commission may co-opt other persons capable of
assisting it with expert advice but that person shall have no right to vote on
any matter considered by the Commission.
(6) The Director-General, including any Director of a Division
designated by the Director-General to chair a meeting, any Commissioner
and the Secretary to the Commission, who has a direct or an indirect interest
in a matter being considered or about to be considered by the Commission
shall forthwith, or as soon as is practicable after the relevant facts have
come to his knowledge, disclose in writing the nature of his interest to the
Commission and shall not –
(a) be present during the deliberations of the Commission
with respect to that matter; and
(b) take part in any decision of the Commission with
respect to that matter.
(7) The Commission shall regulate its meetings and procedures
in such manner as it may determine.
9. Secretary to Commission
(1) There shall be a Secretary to the Commission who shall –
(a) prepare and attend every meeting of the Commission;
 Acts 2023 793

(b) keep minutes of the proceedings of any meeting of the

Commission;
(c) follow up on the implementation of the Commission’s
decisions;
(d) service the Commission and such other committees as
may be set up by the Commission; and
(e) perform such other duties as may be conferred upon
him by the Commission.

(2) The Secretary to the Commission shall be an officer of the

Commission.

Sub-Part III – Staff of Commission

Section A – Director-General of Commission

10. Director-General

(1) There shall be a Director-General of the Commission, to

be appointed by the President acting in accordance with the advice of
the Prime Minister, tendered after the Prime Minister has consulted the
Leader of the Opposition.

(2) The Director-General shall be a person who –

(a) has served as a Judge of the Supreme Court;
(b) has served as a Magistrate in Mauritius for a period of
not less than 10 years;
(c) is, or has been, a practising barrister or a law officer for
a period of not less than 10 years;
(d) for an aggregate period of not less than 10 years, has
served as a Magistrate in Mauritius and has either
been a practising barrister or a law officer, or both as a
practising barrister and a law officer; or
794 Acts 2023

(e) has served in an anti-corruption body at a senior level

for a period of at least 5 years and has wide knowledge
and experience at national and international level in the
field of financial crimes.
(3) The Director-General shall –
(a) be appointed for a term of not less than 3 years but
not exceeding 5 years and on such other terms and
conditions as the Prime Minister may determine; and
(b) be eligible for reappointment.
(4) The Director-General shall occupy his office in a full-time
capacity and shall not engage in any other activity for which he is
remunerated in whatever form.
11. Functions and powers of Director-General
(1) The Director-General shall, in furtherance of his functions
and powers under this Act –
(a) be responsible for the execution of the policy and
functions of the Commission;
(b) be responsible for the control and management of the
day to day business and operations of the Commission;
(c) have all powers relating to the administrative and
operational issues pertaining to the roles and functions
of the respective Divisions and Units;
(d) make recommendations to the Commission concerning
policies and decisions regarding measures to fight
financial crimes effectively;
(e) determine administrative and operational priorities
in accordance with the strategic priorities set by the
Commission;
(f) ensure effective coordination between the Divisions
with a view to fulfilling the objectives of the
Commission;
 Acts 2023 795

(g) ensure effective cooperation with local and international

institutions, agencies, organisations or bodies in the
fight against financial crimes;
(h) make necessary recommendations to the Commission
regarding the communication strategy and its
implementation;
(i) be accountable to the Commission for the discharge of
its functions in accordance with the strategic priorities;
(j) provide information to the Commission, if requested,
about any aspect of the Commission’s undertakings,
including resources;
(k) be responsible for issuing an annual plan, at the start of
every financial year, setting out the manner by which
the Commission will deliver its strategic operational
priorities, and an annual report at the end of the year on
progress made;
(l) be the Commission’s Accounting Officer and shall
ensure the proper financial management of the
Commission and its effective corporate governance
in accordance with good governance principles and
practice;
(m) consult with, seek assistance from, and coordinate with,
such persons in Mauritius concerned with combating
financial crimes, including competent authorities,
financial institutions and the private sector;
(n) do such other things as may be necessary to meet the
objectives of the Commission.
(2) The Director-General may delegate any of his functions and
powers to any officer.

(3) Subject to this Act, the Director-General shall, in the discharge

of his functions and exercise of his powers, not be subject to the direction
or control of any person or authority.
796 Acts 2023

12. Vacancy in office of Director-General

(1) Where –
(a) the office of the Director-General is vacant; or
(b) the Director-General is absent from duty or is, for any
other reason, unable to perform the duties of his office,

the President may appoint the Director of any Division or the Chief Legal
Adviser to act as Director-General.

(2) An appointment made under subsection (1) shall not exceed

9 months.

13. Termination of appointment of Director-General

(1) Where –
(a) the Parliamentary Committee has reason to believe
that the Director-General has been guilty of such
gross negligence, irregularity or misconduct that his
appointment ought to be terminated;
(b) the Parliamentary Committee is, pursuant to section 8(3),
in receipt of a report that the Director-General has not
convened a meeting of the Commission for more than
2 months and the Parliamentary Committee is satisfied
that the Director-General has no reasonable excuse for
not convening a meeting; or
(c) the Director-General is unable to discharge the
functions of his office, whether such inability arises
from infirmity of body or mind or any other cause,
the Parliamentary Committee may, by majority decision of its members,
suspend the Director-General from office.

(2) Where the Parliamentary Committee suspends the

Director-General under subsection (1), it shall forthwith refer the matter
to the Attorney-General.
 Acts 2023 797

(3) Where a matter is referred to the Attorney-General under

subsection (2), the Attorney-General shall advise the Parliamentary
Committee whether disciplinary proceedings or such other action as he
thinks fit should be taken against the Director-General under this section.

(4) Where the Attorney-General does not, within 7 days of the

date on which the Director-General was suspended, advise that proceedings
be taken against the Director-General, the suspension shall be lifted and
the Director-General reinstated forthwith in his office.

(5) Where the Attorney-General advises that proceedings be

taken against the Director-General –
(a) the Attorney-General shall forward to the Parliamentary
Committee the charge which the Director-General will
be required to answer, and designate a law officer to
sustain the charge;
(b) the Attorney-General shall, on such terms and conditions
as he may determine, appoint any person who holds or
has held judicial office to hear and determine, without
delay, whether the charge has been established.

(6) The person appointed to hear and determine the charge

under subsection (5)(b) shall, within 7 working days of the date on which
the hearing is completed, forward his findings and the record of all his
proceedings and evidence adduced before him to the Parliamentary
Committee.

(7) Where the charge is established, the Parliamentary Committee

shall, within 7 working days of the receipt of the findings and record
referred to in subsection (6), examine the findings and record and decide
whether the appointment of the Director-General should be terminated.

(8) Where the Parliamentary Committee decides to terminate

the appointment of the Director-General, it shall forthwith inform the
Director-General whose appointment shall forthwith terminate.
798 Acts 2023

Section B – Director of Division, Chief Legal Adviser

and Head of Unit
14. Director of Division
(1) Every Division, other than the Legal Division, shall be under
the responsibility of a Director.
(2) The Director of a Division under subsection (1) shall be
appointed by the Commission after consultation with the Prime Minister.
15. Chief Legal Adviser
(1) The Legal Division shall be under the responsibility of a Chief
Legal Adviser who shall be a barrister with at least 10 years standing.
(2) The Chief Legal Adviser shall be appointed by the Commission.
(3) Every barrister of the Legal Division shall be responsible for
tendering legal advice to the Commission and conduct any prosecution
under this Act and the Declaration of Assets Act.
(4) Every barrister of the Legal Division shall have and enjoy all
the rights and privileges of a barrister entitled to practise in Mauritius.
(5) Every attorney of the Legal Division shall have and enjoy all
the privileges and rights of an attorney of the Supreme Court.
16. Head of Unit
(1) Every Unit of a Division shall be under the responsibility of
a Head, who shall be appointed by the Commission.
(2) Every Head of a Unit shall report to the Director of his
Division and comply with any directive issued by the Director.
Section C – Other Officers of Commission
17. Officers of Commission
(1) The Commission shall employ such other officers as may
be necessary to enable it to discharge its functions and exercise its
powers under this Act.
 Acts 2023 799

(2) Every officer shall be under the administrative control of

the Director-General.
(3) The Commission shall, with the approval of the Parliamentary
Committee, establish the salaries, wages, allowances and conditions of
employment of its officers.
18. Use of independent professionals
The Commission may, where it considers it expedient to do so –
(a) make use of the services of a police officer or other public
officer designated for that purpose by the Commissioner
of Police or the Secretary to Cabinet and Head of the
Civil Service, as the case may be; and
(b) retain the services of an independent professional or
specialised body from Mauritius or abroad for such specific
purpose as it may determine.
PART III – FINANCIAL CRIMES
Sub-Part I – Corruption Offences

19. Bribery by public official

(1) Any public official who solicits, accepts or obtains from
another person, for himself or for any other person, a gratification for –
(a) doing or abstaining from doing, or having done or
abstained from doing, an act in the execution of his
functions or duties;
(b) doing or abstaining from doing, or having done or
abstained from doing, an act which is facilitated by his
functions or duties;
(c) expediting, delaying, hindering or preventing, or
having expedited, delayed, hindered or prevented, the
performance of an act in the execution of his functions
or duties;
800 Acts 2023

(d) expediting, delaying, hindering or preventing, or

having expedited, delayed, hindered or prevented, the
performance of an act by another public official, in the
execution of that other public official’s functions or duties;
(e) assisting, favouring, hindering or delaying, or having
assisted, favoured, hindered or delayed, another person
in the transaction of a business with a public body,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
(2) Notwithstanding section 145, where in any proceedings
against any person for an offence under subsection (1), it is proved that
the public official solicited, accepted or obtained a gratification, it shall be
presumed, until the contrary is proved, that the gratification was solicited,
accepted or obtained for any of the purposes specified in subsection (1).
20. Bribery of public official
(1) Any person who gives, agrees to give, or offers a gratification
to a public official or to another person, for that public official to –
(a) do, or abstain from doing, or have done or have
abstained from doing, an act in the execution of his
functions or duties;
(b) do, or abstain from doing, or have done or have
abstained from doing, an act which is facilitated by his
functions or duties;
(c) expedite, delay, hinder or prevent, or have expedited,
delayed, hindered or prevented, the performance of an
act in the execution of his functions or duties;
(d) expedite, delay, hinder or prevent, or have expedited,
delayed, hindered or prevented, the performance of an
act by another public official in the execution of that
other public official’s functions or duties;
 Acts 2023 801

(e) assist, favour, hinder or delay or have assisted, favoured,

hindered or delayed another person in the transaction
of a business with a public body,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
(2) Notwithstanding section 145, where in any proceedings
against any person for an offence under subsection (1) it is proved that the
accused gave, agreed to give or offered gratification, it shall be presumed,
until the contrary is proved, that the accused gave, agreed to give or offered
the gratification for any of the purpose specified subsection (1).
21. Taking gratification to screen offender from punishment
(1) Subject to subsection (2), any person who accepts or obtains,
or agrees to accept or attempts to obtain, a gratification for himself or for
any other person, in consideration of his concealing an offence, or his
screening any other person from legal proceedings for an offence, or his
not proceeding against any other person in relation to an alleged offence, or
his abandoning or withdrawing, or his obtaining or endeavouring to obtain
the withdrawal of, a prosecution against any other person, shall commit
an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.
(2) This section shall not extend to any lawful compromise as
to the civil interests resulting from the offence, but any such compromise
shall not be a bar to any criminal proceedings which may be instituted by
the State in respect of the offence.
22. Public official using his office for gratification
(1) Subject to subsection (3), any public official who makes
use of his office or position for a gratification for himself or another
person shall commit an offence and shall, on conviction, be liable to a
fine not exceeding 20 million rupees and to penal servitude for a term not
exceeding 10 years.
802 Acts 2023

(2) For the purpose of subsection (1), a public official shall be

presumed, until the contrary is proved, to have made use of his office or
position for a gratification where he has taken any decision or action in
relation to any matter in which he, or a relative or associate of his, has a
direct or indirect interest.
(3) This section shall not apply to a public official who –
(a) holds office in a public body as a representative of a
body corporate which holds shares or interests in that
public body; and
(b) acts or holds that capacity in the interest of that body
corporate.
23. Bribery of, or by, public official to influence the decision of
public body
(1) Any person who gives, agrees to give, or offers, to a public
official, a gratification for –
(a) voting or abstaining from voting, or having voted or
abstained from voting, at a meeting of a public body
of which he is a member, a director or an employee, in
favour of or against any measure, resolution or question
submitted to the public body;
(b) performing or abstaining from performing, or aiding
in procuring, expediting, delaying, hindering or
preventing, or having performed or abstained from
performing, or having aided in procuring, expediting,
delaying, hindering or preventing, the performance of
an act of a public body of which he is a member, a
director or an employee;
(c) aiding in procuring, or preventing, or having aided in
procuring or preventing, the passing of any vote or the
granting of any contract or advantage in favour of any
other person,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
 Acts 2023 803

(2) Any public official who solicits or accepts a gratification for –

(a) voting or abstaining from voting, or having voted or
abstained from voting at a meeting of a public body
of which he is a member, a director or an employee, in
favour of or against any measure, resolution or question
submitted to the public body;
(b) performing or abstaining from performing, or aiding
in procuring, expediting, delaying, hindering or
preventing, the performance of, an act of a public body
of which he is a member, a director or an employee;
(c) aiding in procuring or preventing, or having aided in
procuring or preventing, the passing of any vote or the
granting of any contract or advantage in favour of any
person,
shall commit an offence and shall, on conviction, be liable to a fine
not exceeding 20 million rupees and to penal servitude for a term not
exceeding10 years.
24. Influencing public official
Any person who exercises any form of violence or pressure by
means of threat, upon a public official, with a view to the performance,
by that public official, of any act in the discharge of his functions or duties,
or the non-performance, by that public official, of any such act, shall
commit an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.
25. Traffic d’influence
(1) Any person who gives, agrees to give or offers a gratification
to another person, to cause a public official to use his influence, real or
fictitious, to obtain any work, employment, contract or other benefit from
a public body, shall commit an offence and shall, on conviction, be liable
to a fine not exceeding 20 million rupees and to penal servitude for a term
not exceeding 10 years.
804 Acts 2023

(2) Any person who gives, agrees to give or offers a gratification

to any other person to use his influence, real or fictitious, to obtain any
work, employment, contract or other benefit from a public body, shall
commit an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.

(3) Any person who gives, agrees to give or offers a gratification

to a public official to cause that public official to use his influence, real or
fictitious, to obtain any work, employment, contract or other benefit from
a public body, shall commit an offence and shall, on conviction, be liable
to a fine not exceeding 20 million rupees and to penal servitude for a term
not exceeding 10 years.

(4) Any person who solicits, accepts or obtains a gratification

from another person for himself or for any other person in order to make
use of his influence, real or fictitious, to obtain any work, employment,
contract or other benefit from a public body, shall commit an offence and
shall, on conviction, be liable to a fine not exceeding 20 million rupees and
to penal servitude for a term not exceeding 10 years.

(5) Any public official who solicits, accepts or obtains a

gratification from any other person for himself or for any other person in
order to make use of his influence, real or fictitious, to obtain any work,
employment, contract or other benefit from a public body, shall commit
an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.

26. Public official taking gratification

Any public official who accepts or receives a gratification, for

himself or for any other person –
(a) for doing or having done an act which he alleges, or induces
any person to believe, he is empowered to do in the discharge
of his functions or duties, although as a fact such act does not
form part of his functions or duties; or
 Acts 2023 805

(b) for abstaining from doing or having abstained from doing an

act which he alleges, or induces any person to believe, he is
empowered not to do or bound to do in the ordinary course
of his functions or duties, although as a fact such act does not
form part of his functions or duties,

shall commit an offence and shall, on conviction, be liable to a fine not

exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.

27. Bribery for procuring contracts

(1) Any person who gives or agrees to give or offers a gratification

to a public official in consideration of that public official giving assistance
or using influence in –
(a) promoting, executing or procuring a contract with a
public body for the performance of a work, the supply
of a service, or the procurement of supplies;
(b) the payment of the price provided for in a contract with
a public body;
(c) obtaining for that person or for any other person, an
advantage under a contract for work or procurement,

shall commit an offence and shall, on conviction, be liable to a fine not

exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.

(2) Any public official who solicits, accepts or obtains from any
other person, for himself or for any other person, a gratification for giving
assistance or using influence in –
(a) promoting, executing or procuring a contract with a
public body for the performance of a work, the supply
of a service, or the procurement of supplies;
(b) the payment of the price provided for in a contract with
a public body;
806 Acts 2023

(c) obtaining for that person or for any other person, an

advantage under a contract for work or procurement,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
28. Bribery for procuring withdrawal of tenders
(1) Any person who, without lawful authority or reasonable
excuse, offers a gratification to any other person as an inducement to, or
a reward for, or otherwise on account of, the withdrawal of a tender or
refraining from the making of a tender, in relation to any contract with a
public body, shall commit an offence and shall, on conviction, be liable to
a fine not exceeding 20 million rupees and to penal servitude for a term not
exceeding 10 years.
(2) Any person who, without lawful authority or reasonable
excuse, solicits, accepts or agrees to accept a gratification as an inducement
to or a reward for, or otherwise on account of, the withdrawal of a tender
or refraining from the making a tender, in relation to any contract with a
public body, shall commit an offence and shall, on conviction, be liable to
a fine not exceeding 20 million rupees and to penal servitude for a term not
exceeding 10 years.
29. Conflict of interests
(1) Where –
(a) a public body in which a public official is a member, a
director or an employee proposes to deal with a private
entity in which that public official or a relative or an
associate of his has a direct or an indirect interest; and
(b) that public official or his relative or his associate, or
both of them, hold more than 10 per cent of the total
issued share capital or of the total equity participation
in such private entity,
that public official shall forthwith disclose, in writing, to that public body
the nature of such interest.
 Acts 2023 807

(2) Where a public official, or his relative or associate, has a

personal interest in a decision which a public body is to take, that public
official shall not vote or take part in any proceedings of that public body
relating to such decision.
(3) Any public official who contravenes subsection (1) or (2)
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
30. Treating of public official
Any person who, while having dealings with a public body, offers a
gratification to a public official who is a member, a director or an employee
of that public body shall commit an offence and shall, on conviction, be
liable to a fine not exceeding 20 million rupees and to penal servitude for a
term not exceeding 10 years.
31. Receiving gift for corrupt purpose
Any public official who solicits, accepts or obtains a gratification,
for himself or for another person –
(a) from a person whom he knows to have been, to be or likely to be,
interested or related to a person interested, in any proceedings
or business transacted or about to be transacted; or
(b) where he knows that, or ought reasonably to know, that the
proceedings or business has a connection with his functions
or duties or with the functions or duties of any public official
to whom he is the subordinate or superior,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
32. Corruption in private entities
(1) Any employee or member of a private entity who solicits,
accepts or obtains from another person for himself or for any other person,
a gratification for doing or abstaining from doing an act in the discharge
808 Acts 2023

of his functions or duties or in relation to the private entity’s affairs or

business, or for having done or abstained from doing such act, shall commit
an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Any person who gives or agrees to give or offers, a gratification

to an employee or a member of a private entity for doing or abstaining from
doing an act in the discharge of his functions or duties or in relation to the
private entity’s affairs or business or for having done or abstained from
doing such act, shall commit an offence and shall, on conviction, be liable
to a fine not exceeding 20 million rupees and to penal servitude for a term
not exceeding 10 years.

33. Corruption to provoke serious offence

Where a person has committed an offence under this Sub-part with

the object of committing or facilitating the commission of a crime, that
person shall, on conviction, be liable to a fine not exceeding 20 million
rupees and to penal servitude for a term not exceeding 10 years.

34. Bribery by, or of, foreign public official

(1) A foreign public official who, whether directly or indirectly,

solicits, accepts or obtains from a person, for himself or for any other
person, a gratification for the foreign public official to use his position –
(a) to do or to refrain from doing an act in the execution of
his functions or duties; or
(b) to do an act or to refrain from doing an act facilitated by
his functions or duties,

in order to provide business to, or retain business for, a person or any

advantage to a person, shall commit an offence and shall, on conviction, be
liable to a fine not exceeding 20 million rupees and to penal servitude not
exceeding 10 years.
 Acts 2023 809

(2) Any person who promises, offers or gives a gratification,

whether directly or indirectly, to a foreign public official or for any other
person for that foreign public official to use his position –
(a) to do or to refrain from doing an act in the execution of
his functions or duties; or
(b) to do an act or to refrain from doing an act facilitated by
his functions or duties,
in order to obtain or retain any business, or advantage in the conduct of
international business, shall commit an offence and shall, on conviction, be
liable to a fine not exceeding 20 million rupees and to penal servitude for a
term not exceeding 10 years.
35. Corruption in relation to sporting events
Any person who –
(a) solicits, accepts or agrees to accept any gratification, for
himself or for another person, as an inducement or a reward
of his influencing or having influenced the run of play or the
outcome of any sport event; or
(b) offers or gives or agrees to give to another person any
gratification as an inducement to influence or as a reward
for influencing or having influenced the run of play or the
outcome of a sporting event,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
Sub-Part II – Money Laundering Offences

36. Money laundering

(1) Any person who –
(a) engages in a transaction that involves property which, in
whole or in part or directly or indirectly, is or represents
the proceeds of a crime; or
810 Acts 2023

(b) receives, is in possession of, conceals, disguises,

transfers, converts, disposes of, removes from or brings
into Mauritius any property which, in whole or in part
or directly or indirectly is or represents the proceeds
of a crime,
where he suspects or has reasonable grounds to suspect that the property
is derived or realised, in whole or in part or directly or indirectly, from
any crime, shall commit an offence and shall, on conviction, be liable to a
fine not exceeding 20 million rupees and to penal servitude for a term not
exceeding 10 years.
(2) A bank, financial institution, cash dealer or member of a
relevant profession or occupation that fails to take such measures as are
reasonably necessary to ensure that neither it nor any service offered by it is
capable of being used by a person to commit, or to facilitate the commission
of, a money laundering offence or the financing of terrorism shall commit
an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.
(3) Sections 150 and 151 and Part X of the Criminal Procedure
Act and the Probation of Offenders Act shall not apply to a conviction
under subsection (1) or (2).
(4) In this Act, reference to concealing or disguising property
which, or in whole or in part or directly or indirectly, is or represents the
proceeds of a crime, shall include concealing or disguising its true nature,
source, location, disposition, movement or ownership of or rights with
respect to it.
37. Limitation of payment in cash
(1) Notwithstanding section 37 of the Bank of Mauritius Act but
subject to subsection (2), any person who makes or accepts any payment
in cash in excess of 500,000 rupees or its equivalent amount in foreign
currency shall commit an offence and shall, on conviction, be liable to a
fine not exceeding 20 million rupees and to penal servitude for a term not
exceeding 10 years.
 Acts 2023 811

(2) Subsection (1) shall not apply to an exempt transaction.

(3) Sections 150 and 151 and Part X of the Criminal Procedure
Act and the Probation of Offenders Act shall not apply to a conviction
under subsection (1).

(4) In this section –

“exempt transaction” means a transaction –
(a) between the Bank of Mauritius and any other person;
(b) between a bank and another bank;
(c) between a bank and a financial institution;
(d) between a bank or a financial institution and a customer
where –
(i) the transaction does not exceed an amount that
is commensurate with the lawful activities of the
customer, and –
(A) the customer is, at the time the transaction
takes place, an established customer of the
bank or financial institution; and
(B) the transaction consists of a deposit
into, or withdrawal from, an account of
a customer with the bank or financial
institution; or
(ii) the chief executive officer or chief operating
officer of the bank or financial institution, as the
case may be, personally approves the transaction
in accordance with any guidelines, instructions
or rules issued by a supervisory authority in
relation to exempt transactions; or
(e) between such other persons as may be prescribed.
812 Acts 2023

38. Alleged proceeds of crime

(1) A person may be convicted of a money laundering offence

notwithstanding the absence of a conviction in respect of a crime which
generated the proceeds alleged to have been laundered.

(2) A person may, on a single information or separate information,

be charged with and convicted of both a money laundering offence and of
the offence which generated the proceeds alleged to have been laundered,
notwithstanding that the investigation into the money laundering offence
and the predicate crime have not been carried out by the same investigatory
authority.

(3) In any proceedings against a person for an offence under this

Sub-part, it shall be sufficient to aver in the information that the property
is or represents, in whole or in part or directly or indirectly, the proceeds
of a crime, without specifying any particular crime, and the Court, having
regard to all the evidence, may reasonably infer that the proceeds were, in
whole or in part or directly or indirectly, the proceeds of a crime.

(4) Notwithstanding section 184(f) of the Courts Act, the Court

may consider the past conviction of any person prosecuted for a money
laundering offence, to find or to reasonably infer that the proceeds subject
matter of the money laundering offence emanates from a crime which that
person has already been convicted of.

Sub-Part III – Fraud Offences

39. Fraud by false representation

(1) Subject to subsection (3), any person who makes a false

representation with the intention to make a gain for himself or another
person, or to cause loss to another person, or to expose another person to a
risk of loss, shall commit an offence and shall, on conviction, be liable to a
fine not exceeding 20 million rupees and to penal servitude for a term not
exceeding 10 years.
 Acts 2023 813

(2) For the purpose of subsection (1) –

(a) a representation is false if it is untrue or misleading,
and the person making it knows that it is, or might be,
untrue or misleading;
(b) a representation may be regarded as made if it, or
anything implying it, is submitted in any form to
any system or device designed to receive, convey or
respond to communications with or without human
intervention.

(3) Subsection (1) shall not apply to an offence committed under

any Revenue Law.

(4) In this section –

“representation”, which may be express or implied, means any
representation as to fact or law, including a representation as
to the state of mind of the person making the representation,
or any other person.

40. Fraud by failing to disclose information

(1) Subject to subsection (2), any person who fails to disclose to

another person information which he is under a legal duty to disclose, and
intends by failing to disclose the information –
(a) to make a gain for himself or for another person; or
(b) to cause loss to another person or to expose another
person to a risk of loss,

shall commit an offence and shall, on conviction, be liable to a fine not

exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.

(2) Subsection (1) shall not apply to an offence committed under

any Revenue Law.
814 Acts 2023

41. Making or supplying articles for use in fraud offence

(1) Any person who makes, adapts, supplies or offers to supply

any article knowing that it is designed or adapted for use in the course of,
or in connection with, a fraud offence, intending it to be used to commit, or
assist in, the fraud offence shall commit an offence and shall, on conviction,
be liable to a fine not exceeding 20 million rupees and to penal servitude
for a term not exceeding 10 years.

(2) In this section –

“article” includes any data or program held in electronic form.

42. Failing to pay for goods and services

Any person who, by a dishonest act, obtains goods or services for

himself or for another person, with the intention, for not paying or for
paying partly for the goods or services shall commit an offence and shall,
on conviction, be liable to a fine not exceeding 20 million rupees and to
penal servitude for a term not exceeding 10 years.

43. Fraud by abuse of position

Any person who –

(a) occupies a position in which he is expected to safeguard, or

not to act against, the financial interest of another person;
(b) dishonestly abuses that position; and
(c) intends, by means of abuse of that position to –
(i) make a gain for himself or another person; or
(ii) cause loss to another person or expose that another
person to a risk of loss,

shall commit an offence and shall, on conviction, be liable to a fine not

exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
 Acts 2023 815

44. Electronic fraud

Any person who, directly or indirectly, accesses, uses or interferes
with any electronic or computer system or data, with the dishonest
intent to –
(a) obtain any property, privilege, service, pecuniary advantage,
benefit, or valuable consideration; or
(b) cause loss, harm or damage to another person or to that
another person’s property,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
Sub-Part IV – Financing Drug Dealing Offences

45. Financing of drug dealing

(1) Any person who, directly or indirectly, finances or collects
funds for the purpose of financing any of the following drug dealing activities –
(a) the importation, exportation, causing the importation
or exportation, procuring of the importation or
exportation, of any dangerous drug;
(b) the production, manufacture, extraction, preparation or
transformation of any dangerous drug;
(c) the distribution, sale, offer for sale, brokering,
delivery or transportation in any manner whatsoever,
despatching in transit of any dangerous drug;
(d) the purchase of any dangerous drug for the purpose of
any activity; or
(e) the organising, managing, aiding, abetting or counselling
of any of the activities specified in paragraphs (a) to (d),
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees and to penal servitude for a term not exceeding
10 years.
816 Acts 2023

(2) Any person who, directly or indirectly, derives a profit or

commission from any of the following drug dealing activities –
(a) the importation, exportation, causing the importation or
exportation, procuring the importation or exportation,
of any dangerous drug;
(b) the production, manufacture, extraction, preparation or
transformation of any dangerous drug;
(c) the distribution, sale, offer for sale, brokering,
delivery or transportation in any manner whatsoever,
despatching in transit of any dangerous drug;
(d) the purchase of any dangerous drug for the purpose of
any activity; or
(e) the organising, managing, aiding, abetting or counselling
of any of the activities specified in paragraphs (a) to (d),
and who has reasonable grounds to suspect that the profit or commission
is derived, directly or indirectly, from any of the activities, shall commit
an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.
Sub-Part V – Other Offences

46. Making or supplying articles

Any person who makes, adapts, supplies or offers to supply any
article knowing that it is designed for use in the course of, or in connection
with, an offence under this Part shall commit an offence and shall,
on conviction, be liable to a fine not exceeding 5 million rupees and to
imprisonment for a term not exceeding 5 years.
47. Possession of articles
Any person who has in his possession or under his control any article
for use in the course of, or in connection with, an offence under this Part shall
commit an offence and shall, on conviction, be liable to a fine not exceeding
5 million rupees and to imprisonment for a term not exceeding 5 years.
 Acts 2023 817

48. Conspiracy
Notwithstanding section 109 of the Criminal Code (Supplementary)
Act, any person who agrees with one or more other persons to commit an
offence under this Part shall commit an offence and shall, on conviction, be
liable to a fine not exceeding 20 million rupees and to penal servitude for a
term not exceeding 10 years.
49. Aiding, abetting or counselling
Notwithstanding section 38 of the Criminal Code, any person who
aids, abets or counsels the commission of an offence under this Part shall
commit an offence and shall, on conviction, be liable to a fine not exceeding
20 million rupees and to penal servitude for a term not exceeding 10 years.
50. Attempt
Any person who attempts to commit an offence under this Part shall
commit an offence and shall, on conviction, be liable to a fine not exceeding
5 million rupees and to penal servitude for a term not exceeding 5 years.
51. Penalty for breach of guidelines
(1) Where a person breaches, without reasonable excuse, the
provisions of any guidelines issued by the Commission, he shall be liable
to pay to the Commission a penalty representing 10,000 rupees per month
or part of the month, until such time as the breach is remedied, provided
that the total penalty payable shall not exceed one million rupees.
(2) Any person who is dissatisfied with a decision of the Commission
under to subsection (1) may, within 28 days of the imposition of the penalty,
apply to the Supreme Court for a judicial review of such decision.
Sub-Part VI – Obligations and Liability of Legal Persons
52. Obligations of legal persons
(1) A legal person shall ensure that it has adequate procedures in
place, which are reasonably necessary, to prevent it or any person acting
on its behalf from committing an offence under this Part, failing which it
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 20 million rupees.
818 Acts 2023

(2) The Commission, may, after consultation with the relevant

supervisory authority, issue appropriate guidelines to a legal person on the
adequate procedures which the legal person shall put in place pursuant to
subsection (1).
53. Liability of legal persons
(1) A legal person shall be guilty of an offence under this Part
if any of its directors, senior managers or any other persons involved in
its management, or any of its officers, agents or representatives having
authority to act on its behalf, commits an offence under this Act for the
benefit of the legal person.
(2) It shall be a defence for a legal person if the legal person
proves, on a balance of probabilities, that it has adequate procedures in place
designed to prevent any of its directors, senior managers or any other persons
involved in its management, or any of its officers, agents or representatives
having authority to act on its behalf, from undertaking such conduct.
(3) Any legal person who commits an offence under this Part
shall, on conviction, be liable to a fine not exceeding 20 million rupees.
(4) For the purpose of this Part, a legal person may be convicted
for an offence notwithstanding the persons referred to in subsection (1)
having been convicted for an offence under this Part.
PART IV – DETECTION OF, AND INVESTIGATION INTO,
FINANCIAL CRIMES AND OTHER OFFENCES
Sub-Part I – Detection of Financial Crimes and Other Offences

54. Notification of financial crimes and other offences

(1) Any person may –
(a) without disclosing his identity; and
(b) orally or in writing,
notify the Commission or an officer that an offence under this Act or the
Declaration of Assets Act has been, is being or is likely to be committed.
 Acts 2023 819

(2) The Commission shall take all steps that may be necessary to
facilitate the notification under subsection (1).

55. Duty to report financial crimes and other offences

(1) Where an officer of a public body suspects that an offence

under this Act or the Declaration of Assets Act has been, is being or is
likely to be committed, within or in relation to a public body, he shall
forthwith make a written report to the Commission.

(2) The Commission shall issue such guidelines as it considers

appropriate to ensure compliance with subsection (1).

56. Referrals to Commission

(1) Notwithstanding any other enactment, where in the discharge

of his functions –
(a) a judicial officer;
(b) the Director of Public Prosecutions;
(c) the Commissioner of Police;
(d) the Director-General of the Mauritius Revenue Authority;
(e) the Governor of the Bank of Mauritius;
(f) the Director of the Financial Intelligence Unit;
(g) the Ombudsman;
(h) the Director of Audit;
(i) any public official of a public body; or
(j) any other person,

has reasonable grounds to suspect that an offence under this Act or the
Declaration of Assets Act has been, is being or is likely to be committed,
he shall refer the matter to the Commission for investigation.
820 Acts 2023

(2) Where a matter is referred to the Commission under

subsection (1) for investigation and –
(a) the money involved amounts to, or the property, benefit
or financial loss is valued at, 500,000 rupees or less in
relation to a fraud offence; or
(b) the money involved amounts to 500,000 rupees or less
in relation to the financing of a drug dealing offence,
the Commission shall refer the matter to the Police for investigation.
(3) Where in the course of a criminal enquiry, the Commissioner
of Police suspects that an offence under this Act or the Declaration of
Assets Act has been, is being or is likely to be committed, he shall, subject
to subsection (4), refer the matter within 72 hours to the Commission for
investigation.
(4) Notwithstanding subsection (3), where –
(a) the money involved amounts to, or the property, benefit
or financial loss is valued at, 500,000 rupees or less in
relation to a fraud offence; or
(b) the money involved amounts to 500,000 rupees or less
in relation to the financing of a drug dealing offence,

the Commissioner of Police shall not refer the matter to the Commission
for investigation, but the Police shall investigate into the matter.
(5) Where the Director-General of the Mauritius Revenue
Authority suspects that an offence under this Act or the Declaration of
Assets Act has been, is being or is likely to be committed, he shall, subject
to subsection (6), refer the matter within 72 hours to the Commission for
investigation.
(6) Notwithstanding subsection (5), where –
(a) the money involved amounts to, or the property, benefit
or financial loss is valued at,500,000 rupees or less in
relation to a fraud offence; or
 Acts 2023 821

(b) the money involved amounts to 500,000 rupees or less

in relation to the financing of a drug dealing offence,

the Director-General of the Mauritius Revenue Authority shall refer the

matter to the Police for investigation.

Sub-Part II – Investigation into Financial Crimes and Other Offences

57. Preliminary investigation by Commission

(1) Where, under sections 54, 55 and 56, or on its own initiative,
or upon a referral of an information by the Director of any Division,
the Commission becomes aware that an offence under this Act or the
Declaration of Assets Act has been, is being or is likely to be committed, it
shall decide whether to refer the matter for a preliminary investigation.

(2) The Director of the Investigation Division or of the Asset

Recovery and Management Division shall, within 30 working days of
a referral under subsection (1) or within such other period as the
Commission may direct, report to the Commission on the matter.

(3) The Commission shall, on receipt of a report under

subsection (2), make a determination as whether to –
(a) proceed with a further investigation; or
(b) discontinue the investigation.

(4) The Commission may, in making a determination whether to

proceed with a further investigation under subsection (3)(a), consider –
(a) the seriousness of the conduct or involvement to which
the allegation relates;
(b) whether or not the allegation is frivolous or vexatious;
(c) whether or not the conduct or involvement to which the
allegation relates is or has been the subject of a criminal
enquiry or other action by an investigatory authority
under any other law; and
822 Acts 2023

(d) whether or not, in all the circumstances, the

carrying out of an investigation for the purposes of
this Act in relation to the allegation will disclose the
commission or likelihood of the commission of an
offence under this Act or the Declaration of Assets Act.

58. Further investigation by Commission

(1) Where the Commission makes a determination to proceed

with a further investigation pursuant to section 57(3)(a), the investigation
shall be carried out by the Director of the Investigation Division or of the
Asset Recovery and Management Division, as the case may be, under the
responsibility of the Director-General.

(2) For the purpose of subsection (1), the Director-General may

delegate such of his powers as he considers appropriate to the Director
of the Investigation Division, the Director of the Asset Recovery and
Management Division or to any other officer.

(3) The Director-General shall, during the course of an

investigation, ensure that there is an appropriate mechanism in place to
coordinate parallel and complex investigations.

(4) Where, during the course of an investigation, any other

offence is detected and which relates to a financial crime, the Commission
shall also investigate into that other offence.

(5) The Commission may, in carrying out an investigation,

conduct such hearings as it considers appropriate and, for that purpose –
(a) the hearing shall be conducted by the Director-General
or an officer designated by the Director-General;
(b) the Chief Legal Adviser, or an officer of the Legal
Division deputed by the Chief Legal Adviser, shall
be in attendance and shall provide legal advice to the
Commission;
 Acts 2023 823

(c) the hearing may, at the discretion of the

Director-General, be conducted in public or in private;
(d) where the Director-General decides that the hearing
shall not be conducted in public, no person shall make
any report of the hearing unless he has obtained the
prior written permission of the Director-General;
(e) any person who is required by the Commission to
attend the hearing shall be entitled to be represented by
a law practitioner of his choice; and
(f) where the hearing is conducted by the Director-General,
the Director-General may take a deposition on oath
or solemn affirmation and may administer the oath or
solemn affirmation to any person attending the hearing.

(6) Any person who, in the course of a hearing under

subsection (4), knowingly makes a statement which is false or misleading
in a material particular, shall commit an offence and shall, on conviction,
be liable to a fine not exceeding one million rupees and to imprisonment
for a term not exceeding 5 years.

(7) After conclusion of an investigation, the Director-General

shall submit a report to the Commission.

(8) On receipt of a report under subsection (7), the Commission

may decide –

(a) whether to institute criminal proceedings for an offence

under this Act or the Declaration of Assets Act in
accordance with section 142;
(b) whether to discontinue the investigation; or
(c) on any other course of action as it may deem fit and
proper taking into consideration all circumstances of
the case.
824 Acts 2023

59. Power of examination

(1) Where the Commission requires a person for the purpose of
an investigation, the Director-General may –
(a) order any person to attend before him for the purpose
of being examined orally in relation to any matter;
(b) order any person to produce before him any book,
document, record or article;
(c) order that information which is stored in a computer, a
disc, a cassette or on a microfilm, or preserved by any
mechanical or electronic device, be communicated in a
form in which it can be taken away and which is visible
and legible; or
(d) by written notice, order a person to furnish a statement
in writing made under oath or affirmation setting out all
information which may be required under the notice.
(2) A person on whom an order under subsection (1) is served shall –
(a) comply with the order;
(b) attend before the Director-General in accordance with
the terms of the order;
(c) continue to attend on such other days as the
Director-General may direct until the examination is
completed; and
(d) subject to subsection (4), answer any question,
produce any book, document, record or article, or give
such information or statement as the Director-General
may order.
(3) Where the Director-General has reasonable grounds to suspect
that any book, document, record or article produced under subsection (2)(d)
may provide evidence relevant to an investigation being carried out by the
Commission, he may –
(a) where the book, document, record or article is not
reasonably required for the purpose of performing any
 Acts 2023 825

duty under any enactment, retain the book, document,

record or article, as the case may be, until its production
in Court or until such earlier time as may be required; or
(b) make certified copies of, or take records from, the book,
document or record.
(4) A person may refuse to answer any question put to him, refuse
to produce any book, document, record or article, or refuse to give any
information or statement where the answer to the question, the production
of the book, document, record or article, or the giving of the information or
statement may incriminate him.
(5) Subsection (4) shall not apply where the Director-General
gives an undertaking in writing to a person that any answer given, any
book, document, record or article produced, or any information or statement
given will not be used in evidence in any criminal proceedings against him
for an offence other than proceedings for perjury.
(6) Where an undertaking is given under subsection (5), no Court
shall admit the answer, book, document, record, article, information or
statement referred to in the undertaking in any criminal proceedings against
the person to whom the undertaking was given, except in proceedings for
perjury.
(7) Any person who, after having been served with an order under
subsection (1) –
(a) fails, without reasonable excuse, to comply with any of
the terms of the order;
(b) conceals, destroys, alters, tampers with, removes from
the place where it is habitually kept, or otherwise
disposes of, a book, document, record or article referred
to in the order,
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding one million rupees and to imprisonment for a term not exceeding
5 years.
826 Acts 2023

(8) Where a person who, without reasonable excuse, fails to

comply with an order under subsection (1), the Director-General may
authorise an officer to arrest the person and compel him to comply with
that subsection.

60. Power of entry and search

(1) Where the Director-General has reasonable grounds to suspect

that there is, on any premises, other than on specified premises referred to
in section 64 or in any place of business, evidence which may assist it in an
investigation, he may issue a warrant to an officer authorising him to enter
and search, at all reasonable times, the said premises.

(2) A search under subsection (1) shall, so far as is practicable, be

carried out in the presence of the owner or occupier of the premises, or his
duly authorised agent.

(3) An authorised officer shall, prior to a search under

subsection (1), deliver a photocopy of the warrant to the owner
or occupier of the premises, or his duly authorised agent against receipt
acknowledged by a signature on the original of the warrant.

(4) Where a search is effected under subsection (1), the authorised

officer effecting the search may –
(a) seize and take possession of any book, document,
record, article, disk, computer system or other article,
whether in electronic or digital record, or any electronic
or communication device;
(b) inspect, make copies of, or take extracts from, any
book, document or record;
(c) search any person who is on the premises, detain him
for the purpose of the search, and seize any article
found on such person; or
(d) break open, examine, and search any article, safe,
container or receptacle.
 Acts 2023 827

(5) Notwithstanding any other enactment, the Director-General

shall have the power to examine any book, document, record, article, disk,
computer system or other article, whether in electronic or digital record, or
any electronic or communication device seized under this section and any
information obtained shall be admissible as evidence in any Court.

61. Seizure of property

(1) Where, in the course of an investigation under this Act or

for any other purpose under this Act or the Declaration of Assets Act, the
Director-General is satisfied that a property is the subject matter of, or
relates to, an offence under this Act or the Declaration of Assets Act, the
Director-General may seize that property.

(2) The Director-General shall keep a record of property seized

under subsection (1) and shall cause a copy of that record to be served on
the person from whom the property was seized.

(3) A seizure effected under subsection (1) shall be effected by

placing the property seized under the custody of such person and at such
place as the Director-General may determine.

(4) Notwithstanding subsection (3), where the Director-General

considers that it is not practicable to remove the property, he may leave it
at the premises on which it is found under the custody of such person as he
may direct for that purpose.

(5) Where property seized under subsection (1) is under the

custody of a third party, the Director-General may direct that third party
not to dispose of, or otherwise deal with, the property without his consent
in writing.

(6) In this section –

“property” includes any property which is reasonably believed
by the Commission to be proceeds, an instrumentality or a
terrorist property.
828 Acts 2023

62. Power of arrest

(1) Where the Director-General is satisfied, with regard to an
investigation or prosecution for an offence under this Act or the Declaration
of Assets Act, that person –
(a) has interfered with a potential witness;
(b) has destroyed or intends to destroy evidence in his
possession; or
(c) has otherwise interfered with the investigation,
the Commission may, in writing, direct an officer to arrest that person.
(2) Where a person is arrested under subsection (1), he –
(a) shall forthwith be brought to the office of the
Commission;
(b) shall be explained his constitutional rights and given
the right to contact his legal representative;
(c) shall be allowed prompt access to his legal
representative;
(d) may be questioned through a video recording; and
(e) shall be brought before a Magistrate who may impose
such conditions as he considers necessary for his
release.
63. Disclosure of financial transactions and any other information
(1) (a) Where the Commission has reasonable grounds to
suspect that –
(i) any property in the possession, or under
the control, of a person is proceeds, an
instrumentality or a terrorist property;
(ii) customer information or account information of
any person is likely to be of substantial value to
any other application made under this Act, or
 Acts 2023 829

any investigation being carried out under this

Act or the Declaration of Assets Act, by the
Commission; and
(iii) it is in the public interest that the customer
information or account information be provided,
it may, by way of an ex parte application, apply to a Judge for an Order to
direct a financial institution to provide such customer information or account
information, including any details pertaining to financial transactions, as it
may have relating to the person specified in the application.
(b) Where any customer information or account
information is contained in an electronic device, a Judge may direct the
financial institution to provide it in a form in which it is accessible or may
be taken away.
(c) Where the Judge issues an Order under this subsection,
the financial institution shall, within 21 days of the Order, provide the
customer information or account information to the Commission.
(d) Where a financial institution fails to comply with
an Order under this subsection, it shall commit an offence and shall, on
conviction, be liable to a fine not exceeding one million rupees.
(2) (a) Where the Commission has reasonable grounds to
suspect that a law practitioner is in possession of any document, book,
record or any other information which may assist the Commission in an
investigation under this Act or the Declaration of Assets Act, the Commission
may, notwithstanding section 10C(4)(b) of the Law Practitioners Act and
section 3(4)(c) of the Notaries Act, apply to a Judge for an Order of disclosure
of such document, book, record or information.
(b) A Judge shall not issue an Order under paragraph (a)
unless a Judge is satisfied that –
(i) the document, book, record or information is
material for the purpose of an investigation that
the Commission is carrying out or a contemplated
criminal proceedings;
830 Acts 2023

(ii) having regard to the need to protect legal

professional privilege, it is in the public interest
that the Order be issued; or
(iii) the disclosure is otherwise necessary, in all
circumstances.
(3) Notwithstanding any other enactment, the Commission may,
for the purpose of an investigation or a prosecution for an offence under
this Act or the Declaration of Assets Act, direct any person, bank, financial
institution, cash dealer or member of a relevant profession or occupation,
to preserve such data, information or record, until such time as may be
reasonably required for the investigation or where prosecution is instituted,
until the determination of the case.
(4) Any information provided under this section, including any
information provided by electronic means, shall be admissible as evidence
in any other application made under this Act, or in any prosecution, by the
Commission.
(5) Any person who fails to comply with a direction of the
Commission under subsection (3) shall commit an offence and shall, on
conviction, be liable to a fine not exceeding one million rupees.
64. Order to search specified premises
(1) Where the Commission has reasonable grounds to suspect
that –
(a) a bank, financial institution or cash dealer has failed
to keep a business transaction record as required under
section 17 of the Financial Intelligence and Anti-Money
Laundering Act;
(b) a bank, financial institution, cash dealer or member
of a relevant profession or occupation, has failed
to report a suspicious transaction as required
under section 14 of the Financial Intelligence and
Anti-Money Laundering Act; or
 Acts 2023 831

(c) a bank, financial institution, cash dealer or member of

a relevant profession or occupation is in possession
of any book, document, record, article or any other
information which may assist the Commission in an
investigation,
the Commission may apply to a Judge for an Order authorising any officer
designated by the Director-General, to enter premises belonging to, or in
the possession or control of, the bank, financial institution, cash dealer or
member of the relevant profession or occupation and to search the premises
and remove therefrom any book, document, record or article.
(2) An application under subsection (1) shall be supported by an
affidavit by the Director-General disclosing the reason why an Order is
sought under this section.
65. Telecommunication Order
(1) Notwithstanding any other enactment, the Commission may,
for the purpose of an investigation under this Act or the Declaration of
Assets Act, apply to a Judge for a Telecommunication Order directing a
public operator or any of its employees or agent to intercept or withhold
a message, or disclose to the Commission a message or any information
relating to a message.
(2) A Judge shall issue a Telecommunication Order under
subsection (1) where a Judge is satisfied that the information relating to the
requested information or the message is material to any investigation under
this Act or the Declaration of Assets Act.
(3) In this section –
“information” has the same meaning as in the Information
and Communication Technologies Act;
“message” has the same meaning as in the Information and
Communication Technologies Act;
“public operator” has the same meaning as in the Information
and Communication Technologies Act.
832 Acts 2023

66. Special investigative techniques

(1) For the purpose of preventing, detecting an offence under
this Act or the Declaration of Assets Act, the Director of the Investigation
Division shall, with the approval of the Director-General, use the following
investigative techniques as may be required for the purpose of gathering
intelligence or evidence –
(a) controlled remittance; and
(b) surveillance.
(2) Notwithstanding any other enactment, where the Director
of Investigation has reasonable grounds to suspect that an offence under
this Act or the Declaration of Assets Act has been, is being or is likely to
be committed by any person, the Director of Investigation may, with the
approval of the Director-General, apply to a Judge for an Order to use the
following investigative techniques as may be required for the purpose of
gathering intelligence or evidence –
(a) intrusive surveillance;
(b) the conduct and use of covert intelligence human
source; and
(c) equipment interception.
(3) The Director-General shall give his approval under
subsection (1) or (2) after being satisfied that it is just, proportionate and
in the public interest to do so.
(4) Where, on an application made under subsection (2),
a Judge is satisfied that an offence under this Act or the Declaration
of Assets Act has been, is being or is likely to be committed, a Judge
may grant the Order.
(5) Any evidence gathered using the investigative techniques
under subsections (1) and (2) shall be admissible in Court.
(6) The Director of Investigation Division may delegate his
powers under subsections (1) and (2) to any officer.
 Acts 2023 833

(7) There shall be a Covert Intelligence Human Source Data

Controller who shall keep all records and information pertaining to
operations where the use of the Covert Intelligence Human Source
technique has been used.

(8) In this section –

“conduct and use of covert intelligence human source” means
inducing, asking or assisting a person to engage in the conduct
of covert human intelligence source as undercover agent to
obtain information by means of the conduct of such a source;
“conduct of covert human intelligence source” means a person
who –
(a) provides intelligence gathered by interpersonal contact
to assist in investigations;
(b) establishes or maintains a personal or other relationship
with a person for the covert purpose of facilitating
surveillance or intrusive surveillance;
(c) covertly uses such a relationship to obtain information
or to provide access to any information to another
person; or
(d) covertly discloses information obtained by the use of
a relationship, or as a consequence of the existence of
such a relationship;
“controlled remittance” means an operation which allows for
the performance of an act by one person that would qualify
as a financial crime, for the purpose of identifying any person
involved in the commission of the financial crime;
“equipment interception” means either remotely or physically
interfering with computers or computer-like devices such
as, inter alia, tablets, smart phones, cables, wires and static
storage devices, for the purpose of obtaining communications,
equipment data or other information;
834 Acts 2023

“intrusive surveillance” –
(a) means an act of monitoring, observing or listening
to a person, his movements, conversations or other
activities; and
(b) communications, from within a place other than a
public place; and
(c) includes –
(i) surveillance from any residential premises or in
any private vehicle or private property; and
(ii) the use of any kind of surveillance device, drones
or other electronic device to enter a place other
than a public place;
“surveillance” means the continual act of monitoring,
observing or listening to a person, his movements,
conversations or other activities and communications, from
a public place, with the likely result of obtaining private
information about that person or another person.
67. Discharge or variation of Order under Part IV
(1) An application to discharge or vary an Order under this Part
may be made to a Judge by –
(a) the person who applied for the Order; or
(b) any person affected by the Order.
(2) A Judge may, on an application made under subsection (1),
vary or discharge the Order where a Judge is of opinion that it is in the
interests of justice to do so.
PART V – ASSET RECOVERY
Sub-Part I – Application of Part V
68. Application of Part V
(1) This Part shall apply to properties which are proceeds and
instrumentalities of unlawful activities, including any property seized by
any investigatory authority during the course of a criminal enquiry, and
terrorist properties.
 Acts 2023 835

(2) For the purpose of this Part, where it is found that a person
was in possession of property which are proceeds or instrumentalities of
an unlawful activity and that he did not have a legitimate source of income
sufficient to justify his interest in the property or the benefit derived by
him or the interest in the property or any benefit therefrom is not from his
legitimate source of outcome, the onus shall, on a balance of probabilities,
lie on that person to show that the property was not obtained, or the benefit
was not derived, from an unlawful activity.

(3) Any application to the Court under this Part shall –

(a) be by way of motion supported by an affidavit; and
(b) constitute civil proceedings and be determined on a
balance of probabilities.
(4) Any application to a Judge under this Part shall –
(a) be by way of an application supported by a proecipe
and affidavit; and
(b) constitute civil proceedings and be determined on a
balance of probabilities.
(5) Nothing in this Act shall affect the power of a Court to order
the estreatment or forfeiture of any property pursuant to its power under
any other enactment.

(6) In this Part –

“unlawful activity” –
(a) means an act which constitutes an offence or some
other contravention of a law; and
(b) includes acquiring possession of property or deriving
a benefit, as a result of or in connection with an act
referred to in paragraph (a), at any time not earlier than
10 years before 10 November 2012.
836 Acts 2023

Sub-Part II – Criminal-Based Asset Recovery

Section A – Criminal Attachment Order
69. Application for Criminal Attachment Order
(1) Where a person is charged with, or convicted of, an offence
or a criminal enquiry is ongoing, the Commission may apply to a Judge,
by way of ex parte application, for a Criminal Attachment Order in order
to preserve or protect any property, in which the person being investigated,
charged or convicted has an interest that is reasonably believed to be
proceeds or an instrumentality of the offence, or a terrorist property.
(2) Where the Commission determines that it is necessary for it
to take custody of, and manage the property, it shall, in the application
under subsection (1), justify why it shall take custody of, and manage, the
property.
70. Issue of Criminal Attachment Order
(1) Where the Commission applies to a Judge for a Criminal
Attachment Order, and a Judge is satisfied, having regard to any relevant
evidence, that there are reasonable grounds to believe that –
(a) the alleged offender has been charged with, or convicted
of, an offence, or is the subject of a criminal enquiry; and
(b) the property which is the subject of the application
is proceeds or an instrumentality of the offence, or a
terrorist property,
a Judge may issue a Criminal Attachment Order.
(2) Where a Judge issues a Criminal Attachment Order under
subsection (1), he shall direct that –
(a) the property shall not be transferred, pledged, disposed
of, or the property shall not otherwise be dealt with,
by any person, except in such manner and in such
circumstances as may be directed in the Order;
 Acts 2023 837

(b) the property, or such part of the property as is specified

in the Order, shall be seized, taken into possession,
delivered up for safekeeping or otherwise secured by
the Commission; or
(c) the Commission shall take custody of, and manage, the
property in such manner and in such circumstances as
may be directed in the Order.

(3) Where a Judge issues a Criminal Attachment Order, the

Commission shall, within 21 days of the issue of the Order, or such other
period as a Judge may direct, give notice of the Order to –
(a) every person known to the Commission to have an
interest in the property;
(b) such reporting person as it considers appropriate, in
such form and manner as it may determine; and
(c) such other person as a Judge may direct.

71. Management of property under Criminal Attachment Order

(1) Subject to subsection (2), the Commission may do anything

which it considers reasonably necessary or appropriate to preserve or
protect any property seized or to which a Criminal Attachment Order
applies and its value, and may, in particular –
(a) become a party to any civil proceedings that affects the
property;
(b) ensure that the property is insured;
(c) realise or otherwise deal with the property if it is
perishable, subject to depreciation or wasting or other
forms of loss, its value is volatile or the cost of its
storage or maintenance is likely to exceed its value;
(d) incur any necessary capital expenditure in respect of
the property;
838 Acts 2023

(e) where the property consists of a trade or business –

(i) employ persons in the business or terminate their
employment;
(ii) do any other thing that is necessary or convenient
for carrying on the trade or business on a sound
commercial basis; and
(iii) with a Judge’s approval, sell, liquidate or wind
up the trade or business if it is not a viable,
going concern or it is otherwise commercially
advantageous to do so; or
(f) where the property includes shares in a company,
exercise rights attaching to the shares as if he were the
registered holder of the shares.
(2) The Commission may, for the purpose of subsection (1), incur
such expenses as may be reasonably necessary and may retain the services
of such person as it may deem fit to realise or otherwise deal with the
property subject to the Criminal Attachment Order.
(3) Any expenses incurred by the Commission under subsection (2)
shall be recovered from the Recovered Assets Fund.
72. Judge’s further Orders
(1) Where a Criminal Attachment Order is issued, a Judge
may issue –
(a) another Order revoking the Criminal Attachment Order
or varying the property to which it relates;
(b) another Order varying any condition to which the
Criminal Attachment Order is subject;
(c) another Order directing any person who holds or has
dealt with the property to give to the Commission a
sworn statement setting out such particulars of the
property or dealings with the property, as a Judge
thinks fit;
 Acts 2023 839

(d) where the Criminal Attachment Order directed the

Commission to take custody of the property, another
Order –
(i) regulating the manner in which the Commission
may exercise its powers;
(ii) determining any question relating to the
property; or
(iii) directing the owner of the property or any other
person to do any act necessary or convenient to
enable the Commission to take custody of the
property in accordance with the Order; or
(e) subject to subsection (2), another Order to provide for
meeting out of the property –
(i) reasonable living expenses of a person having an
interest in the property;
(ii) any such person’s reasonable expenses in
defending any criminal charge; and
(iii) the Commission’s remuneration and expenses.
(2) A Judge shall not issue another Order under subsection (1)(e)(i)
or (ii) unless he is satisfied that the person cannot meet the expenses out of
any property that is not subject of the Criminal Attachment Order and he
determines that it is in the interests of justice to do so.
(3) An application for an Order under subsection (1)(a) or (b)
may be made by any person affected by the Criminal Attachment Order.
73. Exclusion of property from Criminal Attachment Order
Any person who has an interest in any property that is subject of a
Criminal Attachment Order may apply to a Judge to exclude his interest from
the Order, and a Judge shall grant the application where he is satisfied that –
(a) the property is not proceeds or an instrumentality of the
offence in relation to which the Order was issued, or a terrorist
property;
840 Acts 2023

(b) the person was not in any way involved in the commission of
the offence in relation to which the Order was issued;
(c) where the person acquired the interest before the commission
of the offence in relation to which the Order was issued, he
did not know that any person would use, or intended to use,
the property in or in connection with the commission of the
offence; or
(d) where the person acquired the interest at the time of or after
the commission of the offence, the interest was acquired in
circumstances which would not arouse a reasonable suspicion
that the property was proceeds or an instrumentality of the
offence in relation to which the Order was issued, or a terrorist
property.

74. Registration of Criminal Attachment Order

(1) Where a Criminal Attachment Order applies to property of a

particular kind and an enactment provides for the registration of title to,
or charges over, property of that kind, the Registrar-General or any other
relevant authority shall, on application by the Commission, record on the
register kept pursuant to that enactment the particulars of the Order.

(2) Where particulars of the Order are recorded pursuant to

subsection (1), a person who subsequently deals with the property shall,
for the purpose of section 70(3), be deemed to have notice of the Criminal
Attachment Order at the time of the dealing.

(3) Where particulars of the Order are recorded pursuant to

subsection (1), a Judge may, on an application made by the Commission,
direct that the property shall not, without the consent of a Judge –

(a) be mortgaged or otherwise burdened;

(b) be attached or sold in execution;
(c) vest in the liquidator where the estate of the owner of
the property is sequestrated; or
 Acts 2023 841

(d) form part of the assets of a body corporate where that

body is the owner of the immovable property and it is
wound up.

(4) Where a Criminal Attachment Order is revoked or varied

pursuant to section 72(1)(a) or (b), the Registrar-General or any other
relevant authority shall cancel or, as the case may be, amend the particulars
recorded in the appropriate register in accordance with such Order as a
Judge may issue.

75. Contravention of Criminal Attachment Order

(1) Any person who knowingly contravenes a Criminal

Attachment Order by transferring, pledging, disposing or otherwise dealing
with, a property that is subject of the Order shall commit an offence.

(2) Where, in relation to a Criminal Attachment Order –

(a) property is transferred, pledged, disposed of, or
otherwise dealt with, in contravention of the Order; and
(b) the transfer, pledging or disposition of the property, or
the property being otherwise dealt with, was not for
sufficient consideration or not in favour of a person
who acted in good faith,

the Commission may apply to a Judge for another Order that the transfer,
pledging or disposition of the property, or the property being otherwise
dealt with, be set aside.

(3) Where the Commission makes an application under

subsection (2), a Judge may issue an Order –
(a) setting the transfer, pledging or disposition of the
property, or the property being otherwise dealt with,
from the day on which it took place; or
842 Acts 2023

(b) setting the transfer, pledging or disposition of the

property, or the property being otherwise dealt with,
from the day of the Order issued under this subsection,
and declaring the respective rights of any person who
acquired an interest in the property on or after the day
on which the dealing took place and before the Order
was issued under this subsection.
76. Duration of Criminal Attachment Order
(1) Subject to subsection (3), where a Criminal Attachment Order
is issued on the basis that an alleged offender is the subject of a criminal
enquiry, a Judge shall, on application made to him pursuant to subsection (2),
discharge the Order if the alleged offender is not charged with a criminal
offence as a result of the enquiry, or an offence arising from the same
conduct or course of conduct, within 12 months of the date on which the
Order is issued.
(2) (a) Where subsection (1) applies, the Commission shall
make the necessary application to a Judge as soon as reasonably practicable.
(b) Where no application pursuant to paragraph (a) is made
by the Commission within 7 days of the expiry of the period referred to in
subsection (1), any person affected by the Criminal Attachment Order may
apply under this subsection for the discharge of the Order.
(3) Where a Criminal Attachment Order is likely to lapse pursuant
to subsection (1), a Judge may, on an application made by the Commission,
extend the operation of the Order for a specified additional period not
exceeding 3 years where he is satisfied that it is in the interests of justice to
do so.
(4) Where a Criminal Attachment Order is issued on the basis
that an alleged offender is the subject of a criminal enquiry and the alleged
offender is, within 12 months of the date on which the Order was issued,
charged with a criminal offence as a result of that enquiry, the Order shall
have effect until the conclusion of the criminal proceedings, including any
appeal, in respect of that offence.
 Acts 2023 843

Section B – Criminal Confiscation Order

77. Application for Criminal Confiscation Order
(1) (a) Where a person is convicted of an offence, the
Commission may apply to the Court for a Confiscation Order in respect
of any property, in which the convicted person or any other person has
an interest, that is reasonably believed to be proceeds, including income
or other benefits derived from such proceeds, or an instrumentality used
or intended to be used for the offence, or a terrorist property, including
income or other benefits derived from such instrumentality or terrorist
property.
(b) The Commission shall attach to the application a
statement setting out an assessment of the value of the benefit obtained or
likely to be obtained by the defendant.
(c) The Court may require a defendant served with a copy
of a statement under paragraph (b) to respond to each averment in it and,
insofar as he does not accept any averment, to indicate on oath any facts
upon which he proposes to rely.
(2) The Commission shall, except with leave of the Court, make
an application under subsection (1) within 6 months of the date on which a
person is convicted of the offence.
(3) The Court shall only grant leave under subsection (2) where it
is satisfied that –
(a) the benefit to which the application relates was, or is
likely to be, derived, realised or identified after the
period referred to in subsection (2); or
(b) the application is based on evidence that could not
reasonably have been obtained by the Commission
before the period referred to in subsection (2); and
(c) it is in the interests of justice to do so.
(4) The Commission may amend an application for a Criminal
Confiscation Order at any time before the final determination of the
application by the Court, provided that reasonable notice of the amendment
is given to every person on whom the application is served.
844 Acts 2023

(5) Where an application is made for a Criminal Confiscation

Order, the Court may, in determining the application, have regard to any
evidence received in the course of the proceedings against the person
convicted before the trial Court and to any other relevant evidence gathered
in the course of a criminal enquiry.
(6) (a) Where an application under this section has been
finally determined, the Commission may not make a further application
for a Criminal Confiscation Order in respect of the same offence without
the leave of the Court.
(b) The Court shall not grant leave under paragraph (a)
unless –
(i) the further application is made not more than
6 months after the final determination; and
(ii) the benefit to which the new application relates
was identified after the determination of the
previous application; or
(iii) the Court is satisfied that –
(A) necessary evidence became available after
the previous application was determined;
(B) the benefit to which the further application
relates was identified after the final
determination; or
(C) it is otherwise in the interests of justice to
do so.
78. Service of Criminal Confiscation Order application
(1) Where the Commission makes an application for a Criminal
Confiscation Order –
(a) it shall serve a copy of the application and
of the statement referred to in section 77(1)(b) on the
defendant and on such other person as the Court may
direct; and
(b) every person who has been served may appear and
adduce evidence at the hearing of the application.
 Acts 2023 845

(2) The absence of the defendant, or of any other person on

whom service has been effected, shall not prevent the Court from making
a Criminal Confiscation Order in his or their absence.
(3) The Court may waive the requirements of service under
subsection (1) on the defendant where he is already before the Court.
79. Issue of Criminal Confiscation Order
(1) Where the Commission makes an application under section 77
and the Court is satisfied that the defendant has benefited from an offence
or any other unlawful activity which the Court finds to be sufficiently
related to that offence, it shall, subject to section 81, issue a Criminal
Confiscation Order, ordering him to pay to the State, within such time as it
may determine, an amount equal to the value of his benefit.
(2) The Court shall, in accordance with sections 80 and 81, assess
the value of the benefit which the defendant has derived.
(3) Where the Court issues a Criminal Confiscation Order –
(a) the Order shall not, except with leave of the Court
and in accordance with any direction of the Court, be
enforced before the relevant appeal date; and
(b) if, after the relevant appeal date, the Order has not been
set aside or discharged, the Order may be enforced
and any amount recovered applied in accordance with
Section B of this Sub-part and any direction given by
the Court.
(4) In this section –
“relevant appeal date” means –
(a) the date on which the period prescribed for the lodging
of an appeal against the defendant’s conviction before
a trial Court, or for the lodging of an appeal against
the issuing of a Confiscation Order, expires without an
appeal having been lodged, whichever is later; or
846 Acts 2023

(b) where an appeal against the defendant’s conviction

before the trial Court or against the issuing of a
Confiscation Order is lodged, the date on which the
appeal lapses in accordance with the law or is finally
determined, whichever is later.
80. Determination of value of benefit
(1) For the purpose of Section B of this Sub-part, the value of the
benefit derived or likely to be derived by a defendant may include –
(a) any money received by the defendant, or by another
person at the request or by the direction of the defendant;
(b) the value of any dangerous drug found in the possession
of the defendant or of another person on behalf of the
defendant;
(c) the value of any property that was derived or realised,
directly or indirectly, by the defendant or by another
person at the request or by the direction of the defendant;
(d) the value of any service or financial advantage provided
for the defendant or another person, at the request or by
the direction of the defendant; or
(e) unless the Court is satisfied that the increase was due
to causes unrelated to the commission of the offence,
any increase in the total value of property in which
the defendant has an interest in the period beginning
immediately before the commission of the offence
and ending at some time after the commission of the
offence.
(2) In calculating the value of the benefit –
(a) any expenditure of the defendant in connection with the
commission of the offence shall be disregarded; and
(b) the Court shall make any adjustment necessary to
prevent a benefit from being counted more than once.
 Acts 2023 847

(3) For the purpose of subsection (1)(e), where an offence is

committed between 2 dates, the period begins immediately before the
earlier of the 2 dates and ends at some time after the later of the 2 dates.
(4) Where the benefit derived or likely to be derived by a defendant
was in the form of property, including dangerous drug or some other form
of unlawfully obtained property, the Court may, in determining the value
of that property, have regard to evidence given by the Commission or such
other person whom the Court considers has expert knowledge of the value
of that kind of property.
(5) The Court may, for the purpose of determining whether
there was a benefit and the value of the benefit, treat any acceptance
by the defendant of the averments set out in the statement referred to in
section 77(1)(b) as conclusive of the matters to which it relates.
(6) The Court may treat a defendant’s failure to respond to the
statement or to indicate the facts upon which he will rely as an acceptance
of every averment in the statement other than –
(a) an averment regarding whether he complied with the
requirement; and
(b) an averment that he has benefited from the offence or
that he obtained any property or advantage as a result
of or in connection with the commission of the offence.
81. Amount recoverable
(1) The amount to be recovered under a Criminal Confiscation
Order shall be the amount specified in the Order or, if a certificate is issued
pursuant to subsection (4), such lesser amount as may be specified in the
certificate.
(2) An application for a certificate referred to in subsection (4)
may be made by the defendant to the Court.
(3) An application pursuant to subsection (2) –
(a) shall not be made more than 30 days after the date
on which the application for a Criminal Confiscation
Order was issued;
848 Acts 2023

(b) shall be supported by an affidavit of the defendant and

of any other person on whose evidence the defendant
proposes to rely; and
(c) shall be served on the Commission, together with any
supporting affidavit.
(4) The Court shall issue a certificate pursuant to this section
where, having regard to written or oral testimony, it is satisfied that –
(a) it has been provided with an accurate assessment of
the total value of the financial resources held by the
defendant, irrespective of whether they are subject to
any other Order under this Act; and
(b) the total value of the financial resources held by the
defendant is less than the amount ordered to be paid
under the Criminal Confiscation Order.
(5) Where a certificate is issued pursuant to subsection (4),
it shall specify a monetary amount equal to the total value of the
financial resources held by the defendant.
(6) The Court may, on an application made by the Commission
within 2 years after the issue of the certificate, vary or revoke it or issue a
Criminal Confiscation Order in a new amount, where –
(a) it is made aware of facts that would have led it to a
different conclusion regarding the issuing of the
certificate or the amount specified in a certificate; or
(b) the defendant acquires possession of additional assets
which, had they been available at the date of the
certificate, would have resulted in the certificate not
being issued or being issued for a higher amount.
82. Discharge of Criminal Confiscation Order
(1) A Criminal Confiscation Order shall be discharged –
(a) on the satisfaction of the Order by payment of the
amount due under the Order;
 Acts 2023 849

(b) if the conviction for the offence in reliance on which

the Order was issued is, or is taken to be, quashed and
no conviction for the offence is substituted; or
(c) if the Order is quashed.
(2) For the purpose of subsection (1)(b), a person’s conviction for
an offence shall be taken to be quashed in any case where –
(a) the conviction is quashed or set aside;
(b) the person is charged with and found guilty of the
offence but is discharged, without any conviction being
recorded; or
(c) the person is granted a pardon in respect of his
conviction for the offence.
83. Appeal against Criminal Confiscation Order
(1) The Commission may, where an application for a Criminal
Confiscation Order has been rejected, or any other person who has been
served with an application for a Criminal Confiscation Order is aggrieved by
the issue of a Criminal Confiscation Order, appeal, against such decision, to
the Court of Civil Appeal in accordance with the Court of Civil Appeal Act.
(2) Where a Criminal Confiscation Order is issued, it shall remain
in force until the final determination of an appeal under subsection (1).
84. Realisation of property under Criminal Confiscation Order
(1) Where a Criminal Confiscation Order is issued and the Order is
not subject to appeal, nor discharged, the Court may, on an application made
by the Commission, exercise the powers conferred upon it by this section.
(2) The Court may direct the Commission to take possession and
control of and realise –
(a) the property in which the defendant has an interest
which he acquired before or after the making of the
Criminal Confiscation Order; or
850 Acts 2023

(b) the property protected by a Criminal Attachment

Order; or
(c) the specified items of property in which the defendant
has an interest.
(3) The Court may issue such further Order to assist the
Commission in the exercise of its powers as the Court thinks fit.
85. Application of monetary sums
(1) Monetary sums in the hands of the Commission from receipt
of the property of the defendant or from the realisation of any property
under section 84 shall, after any such payment as the Court may direct are
made out of those sums, be paid to the Official Receiver and applied on the
defendant’s behalf towards the satisfaction of the Criminal Confiscation
Order in the manner provided by subsection (3).
(2) If, after full payment of the amount payable under the
Confiscation Order, any sum referred to in subsection (1) remain in the
hands of the Commission, the Commission shall distribute those sums
among such of those persons who held property which has been realised
under Section B of this Sub-part and in such proportions as the Court
directs, after giving a reasonable opportunity for those persons to make
representations to the Court.
(3) Sums received by the Official Receiver in payment of amounts
due under a Criminal Confiscation Order shall be applied as follows –
(a) if received from the Commission under subsection (1),
they shall first be applied in payment of the
Commission’s expenses; and
(b) the balance shall be transferred to the Recovered Assets
Fund.
86. Contravention of Criminal Confiscation Order
A defendant who wilfully makes default in the payment of any
amount recoverable on a Criminal Confiscation Order shall commit an
offence and shall, on conviction, be liable to a fine not exceeding 10 million
rupees and to imprisonment for a term not exceeding 5 years.
 Acts 2023 851

Sub-Part III – Civil-Based Asset Recovery

Section A – Civil Attachment Order
87. Application for Civil Attachment Order
(1) Where a property is reasonably believed by the Commission
to be recoverable under Section B of this Sub-part and to be proceeds, an
instrumentality or a terrorist property, it may apply to a Judge, by way of
ex parte application, for a Civil Attachment Order in respect of that property.
(2) It shall be sufficient, for the purpose of subsection (1), for the
Commission to show that the property is proceeds, an instrumentality or
a terrorist property, without being required to show that the property was
derived directly or indirectly from a particular offence or that any person
has been charged in relation to such an offence.
(3) The Commission may make an application under
subsection (1) notwithstanding the fact that the act which is the subject
of the application was committed by a person who is deceased at the time
of the application.
(4) Where the Commission is of the opinion that, for any reason,
it is necessary for it to manage the property, it shall state the reason in its
application.
88. Issue of Civil Attachment Order
(1) A Judge shall, where he is satisfied that there are reasonable
grounds to believe that the property referred to in the application is proceeds,
an instrumentality or a terrorist property, issue a Civil Attachment Order
which may –
(a) authorise, require or secure the delivery up, seizure,
detention or custody of the property; or
(b) authorise or require the Commission to take –
(i) custody and control of the property and to
manage or otherwise deal with it in such manner
as a Judge may direct; or
852 Acts 2023

(ii) such steps as a Judge considers appropriate to

secure the detention, custody or preservation of
the property or for any other purpose.

(2) A Judge may issue a Civil Attachment Order where a person

is not in Mauritius or is acquitted of an offence, or the charge against him
is withdrawn before a verdict is returned or the proceedings are stayed.

(3) Notwithstanding subsection (1) and section 87, the

Commission may apply to a Judge for an Order that the person in whose
possession the property is found shall exercise the powers specified in
subsection (1)(b).

(4) A Civil Attachment Order may, subject to subsection (5),

make such provision as a Judge thinks fit for –
(a) reasonable living expenses of a person holding an
interest in property subject of the Order; and
(b) reasonable legal expenses of such a person in connection
with any proceedings instituted against him under this
Act or any related criminal proceedings.

(5) A Judge shall not make provision for any expenses under
subsection (4) unless he is satisfied that the person cannot meet the
expenses concerned out of his property which is not the subject of the Civil
Attachment Order and he determines that it is in the interests of justice to
do so.

(6) (a) For the purpose of preventing a property subject of a

Civil Attachment Order from being disposed of or removed contrary to
the Order, the Commission may seize the property where it has reasonable
grounds to suspect that the property will be disposed of or removed.

(b) Any property seized pursuant to paragraph (a) shall be

dealt with in accordance with the directions of a Judge.
 Acts 2023 853

(7) (a) Where a Judge issues a Civil Attachment Order,

the Commission shall, within 21 days from the making of the Order
or such longer period as a Judge may direct, give notice of the Order –
(i) to every person known to the Commission to
have an interest in the property;
(ii) such person, including a reporting person, as it
considers appropriate, in such form and manner
as it may determine; and
(iii) such other person as a Judge may direct.
(b) Where a person who is the owner of the property is
unknown or cannot be found, a Judge shall, as soon as practicable after
the Order is issued, cause to be published a notice of the Order in 2 daily
newspapers of wide circulation.
89. Management of property under Civil Attachment Order
(1) The Commission may do anything which it considers
reasonably necessary or appropriate to protect or preserve the property
to which the Civil Attachment Order applies and its value, and may, in
particular –
(a) realise or otherwise deal with the property if it is
perishable subject to wasting or other form of loss, its
value is volatile or the cost of its storage or maintenance
is likely to exceed its value;
(b) where the property comprises assets of a trade or
business –
(i) carry on, or arrange for another person to carry
on, the trade or business;
(ii) employ persons in the trade or business or
terminate their employment; and
(iii) with a Judge’s approval, sell, liquidate or wind
up the trade or business if it is not a viable or
going concern or it is otherwise commercially
advantageous to do so;
854 Acts 2023

(c) incur any necessary capital expenditure in respect of

the property;
(d) where the property includes shares in a company,
exercise rights attaching to the shares as if he was the
registered holder of the shares;
(e) ensure that the property is insured; or
(f) become a party to any civil proceedings that affect the
property.
(2) The Commission may, for the purpose of subsection (1),
incur such expenses as may be reasonably necessary and may retain the
services of such person to realise or otherwise deal with the property
subject to the Criminal Attachment Order.
(3) Any expenses incurred by the Commission under
subsection (2) shall be recovered from the Recovered Assets Fund.
90. Exclusion of property from Civil Attachment Order
Where a person who has an interest in property that is the subject of
a Civil Attachment Order applies to a Judge to exclude his interest from the
Order, a Judge shall grant the application where he is satisfied that –
(a) the property is not proceeds, an instrumentality or a terrorist
property;
(b) the applicant was not, in any way, involved in the commission
of the offence in relation to which the Order was issued;
(c) where the person acquired the interest before the commission
of the offence, the person did not know that another person
would use, or intend to use, the property in, or in connection
with, the commission of the offence; or
(d) where the person acquired the interest at the time or after
the commission of the offence, the interest was acquired in
circumstances which would not arouse a reasonable suspicion
that the property was proceeds, an instrumentality or a terrorist
property.
 Acts 2023 855

91. Order in respect of immovable property

(1) Following the issue of a Civil Attachment Order in respect
of an immovable property of a particular kind and where any enactment
provides for the registration of title to, or charges over, a property of that
kind, a Judge may, on an application made by the Commission, order the
Registrar-General to endorse any one or more of the restrictions referred to
in subsection (2) on the title deed of the immovable property with a view
to ensuring the effective execution of a subsequent Order issued by a Judge
or by the Court.
(2) An Order under subsection (1) may include a restriction that
the property shall not, without the consent of a Judge –
(a) be mortgaged or otherwise burdened;
(b) be attached or sold in execution;
(c) vest in the liquidator when the estate of the owner of
that immovable property is sequestrated; or
(d) where the owner of the property is a body corporate,
form part of the assets of that body corporate where it
is wound up.

(3) In order to give effect to an Order issued under subsection (1),

the Registrar-General shall make the necessary entries in his register and
the necessary endorsement on the title deed, and thereupon any restriction
referred to in subsection (2) shall be effective against all persons except,
in the case of a restriction contemplated in subsection (2)(b), against any
person in whose favour a mortgage bond or other charge was registered
against the title deed of immovable property before the endorsement of the
restriction on the title deed of the immovable property, but shall lapse on
the transfer of ownership of the immovable property.

92. Variation and rescission of Civil Attachment Order

(1) Any person affected by a Civil Attachment Order may apply
to a Judge for the variation or rescission of the Order.
856 Acts 2023

(2) A Judge –
(a) may vary or rescind the Order where necessary in the
interests of justice; or
(b) shall rescind the Order where the proceedings
concerned are concluded.
(3) Where a Civil Attachment Order in respect of an immovable
property is varied or rescinded, a Judge shall direct the Registrar-General
to amend or cancel any restriction endorsed by virtue of that Order on
the title deed of the immovable property, and the Registrar-General shall
give effect to any such direction and declare the respective rights of every
person who acquired an interest in the property on or after the day on
which the Order was issued and before the day on which it was varied or
rescinded.

93. Duration of Civil Attachment Order

(1) Subject to subsection (2), a Civil Attachment Order shall
expire 12 months after the date on which it was issued unless –
(a) there is an application for a Civil Confiscation Order
pending before the Court in respect of the property
which is the subject of the Civil Attachment Order;
(b) there is an unsatisfied Civil Confiscation Order in
force in relation to the property which is the subject of
the Civil Attachment Order; or
(c) the Civil Attachment Order is rescinded before the
expiry of that period.
(2) The Commission may, on good cause shown, apply to a
Judge to extend the duration of a Civil Attachment Order for such specific
additional period, not exceeding 3 years, as a Judge thinks fit to do in the
interests of justice.
 Acts 2023 857

94. Contravention of Civil Attachment Order

(1) A person who knowingly contravenes a Civil Attachment
Order by disposing of or otherwise dealing with property that is subject to
the Order shall commit an offence.
(2) The Commission may apply to a Judge for an Order that any
dealing with property be set aside where –
(a) the property is dealt with in contravention of the Civil
Attachment Order; or
(b) the dealing was not for sufficient consideration or not in
favour of a person who acted in good faith and without
notice of the Civil Attachment Order.
(3) A Judge may, on an application under subsection (2), order
that –
(a) the disposition or dealing shall be set aside from the
day on which it took place; or
(b) the disposition or dealing shall be set aside from the day
on which he issues the Order and declare the respective
rights of every person who acquired an interest in the
property on or after the day on which the disposition
or dealing took place and before the day on which he
issues the Order.
Section B – Civil Confiscation Order

95. Application for Civil Confiscation Order

(1) Where a property has come to the notice of the Commission
and the property is reasonably believed by the Commission to be proceeds,
an instrumentality or a terrorist property, the Commission may make an
application to the Court for the issue of a Civil Confiscation Order in
respect of the property.
858 Acts 2023

(2) The Commission shall, within 14 days of an application under

subsection (1), give notice to every person known to the Commission to
have an interest in the property subject to the application.
(3) Any person referred to in subsection (2) or any other person
claiming an interest in the property may appear at the hearing of an
application under subsection (1) –
(a) to oppose the making of the Civil Confiscation
Order; or
(b) to apply for an Order –
(i) excluding his interest in that property from the
operation of the Civil Confiscation Order; or
(ii) varying the operation of the Civil Confiscation
Order in respect of that property; and
(c) to adduce evidence at the hearing of the application.

96. Issue of Civil Confiscation Order

(1) The Court shall, subject to subsection (2) and section 98,
issue a Civil Confiscation Order where it finds that the property concerned
is proceeds, an instrumentality or a terrorist property.
(2) The Court shall not issue a Civil Confiscation Order of
property or transfer the proceeds from the sale of the property to the State
unless it is satisfied that it is in the interests of justice to do so and until
such notice as the Court may direct has been given to any person in whose
possession the property is found or who may have interest in the property
or claim ownership of the property, to show cause why the property should
not be recovered.
(3) The Court may issue a Civil Confiscation Order under this
section where a person is not in Mauritius or is acquitted of an offence,
the charge against him is withdrawn before a verdict is returned or the
proceedings are stayed.
 Acts 2023 859

(4) Where the Court issues a Civil Confiscation Order, the

Commission shall cause to be published a notice of the Order in 2 daily
newspapers of wide circulation as soon as practicable after the Order is
issued.
(5) A Civil Confiscation Order shall not take effect –
(a) before the period allowed for an application under
section 97, or an appeal under section 99, has expired; or
(b) before such an application or appeal has been
disposed of.
97. Failure to notify
(1) Any person affected by a Civil Confiscation Order who
was entitled to receive notice of the application for the Order under
section 95(2), but did not receive the notice, may, within 45 days after
the last publication of the notice under section 96(4), apply for an Order
excluding his interest in the property concerned from the operation of the
Civil Confiscation Order, or varying the operation of the Civil Confiscation
Order in respect of that property.
(2) An application under subsection (1) shall be accompanied by
an affidavit setting out –
(a) the nature and extent of the applicant’s right, title or
interest in the property concerned;
(b) the time and circumstances of the applicant’s acquisition
of the right, title, or interest in the property;
(c) any additional facts supporting the application; and
(d) the relief sought.
(3) The application and the affidavit shall be served on the
Commission which may appear at the hearing of the application.
(4) The hearing of the application shall, to the extent practicable
and consistent with the interests of justice, be held within 30 days from the
date the application is filed.
860 Acts 2023

(5) The Court may consolidate the hearing of the application

with the hearing of any other application filed under this section.
(6) The Court may issue an Order under subsection (1) where it
finds that the applicant for such an Order –
(a) had lawfully acquired the interest concerned; and
(b) neither knew nor had reasonable grounds to believe that
the property in which the interest is held is proceeds, an
instrumentality or a terrorist property.
98. Exclusion of property from Civil Confiscation Order
Where a person who has an interest in a property which is the
subject of a Civil Confiscation Order makes an application to exclude his
interest from the Order, a Judge may grant the application where he is
satisfied that –
(a) the property is not proceeds, an instrumentality or a terrorist
property;
(b) the person was not in any way involved in the commission of
the offence in relation to which the Civil Confiscation Order
was issued;
(c) in the case where the person acquired the interest before the
commission of the offence, the person did not know that
another person would use, or intended to use, the property
for, or in connection with, the commission of the offence; or
(d) in the case where the person acquired the interest at the
time or after the commission of the offence, the interest was
acquired in circumstances which would not have given rise to
any reasonable suspicion that the property was proceeds, an
instrumentality or a terrorist property.
99. Appeal against Civil Confiscation Order
(1) The Commission may, where an application for a Civil
Confiscation Order has been rejected, or any other person who has been
served with an application for a Civil Confiscation Order is aggrieved
 Acts 2023 861

by the issue of a Civil Confiscation Order may, appeal against such

decision to the Court of Civil Appeal in accordance with the Court of Civil
Appeal Act.
(2) Where a Civil Confiscation Order has been issued, it
shall remain in force until the final determination of an appeal under
subsection (1).
100. Enforcement of Civil Confiscation Order
(1) A property which is the subject of an Order shall vest in the
State on the day a Civil Confiscation Order takes effect.
(2) On a Civil Confiscation Order taking effect, the Commission
may take possession of that property on behalf of the State from any
person in possession, or entitled to possession, of the property.
(3) The Commission shall, subject to any Order for the exclusion
of an interest in recovered property under section 98, dispose of the property
recovered under section 96 by sale or such other means as the Court may
direct.
(4) Any right or interest in recovered property not exercisable
by or transferable to the State shall expire and shall not revert to the
person who has possession, or was entitled to possession, of the property
immediately before the Civil Confiscation Order took effect.
(5) No person who has possession, or was entitled to possession,
of a recovered property immediately before the Civil Confiscation Order
took effect, and no person acting in concert with or on behalf of that
person shall purchase the recovered property at any sale effected by the
Commission.
(6) The Commission shall deposit into the Recovered Assets
Fund the proceeds of any sale or disposition of the recovered property and
any moneys recovered.
(7) The expenses incurred in connection with the recovery and
the sale, including expenses of seizure, maintenance and custody of the
property pending its disposition, advertising and Court costs, shall be
defrayed out of the Recovered Assets Fund.
862 Acts 2023

Section C – Tracing of Assets

101. Recoverable property
(1) Subject to section 103, where any property which constitutes
proceeds, an instrumentality or a terrorist property has been disposed of
given that it was used or obtained in connection with the commission of
an offence, it may be recoverable pursuant to Section A or B of this
Sub-part if it is held by a person into whose hands it may be followed in
accordance with subsection (2).
(2) The property may be followed into the hands of a person
obtaining it on a disposal by –
(a) the person who used or intended to use the property as
an instrumentality or through the offence obtained the
property or terrorist property; or
(b) a person into whose hands it may, by virtue of this
subsection, be followed.
102. Property indirectly obtained or used
(1) Subject to section 103, where a property which is a terrorist
property or an instrumentality of, or has been obtained through, an offence
(in this section, referred to as “the original property”) is or has been
recoverable, any property which represents that property shall also be so
recoverable.
(2) Where a person enters into a transaction by which –
(a) he disposes of a property which is recoverable, whether
the original property or property which represents the
original property; and
(b) he obtains other property in place of it,
the other property shall represent the original property.
(3) Where a person disposes of a property which represents the
original property, the property may be followed into the hands of the person
who obtains it.
 Acts 2023 863

(4) (a) The part of any mixed property which is attributable

to a property which is recoverable represents the property used as an
instrumentality of, or obtained through, an offence.
(b) A property may be mixed with another property where
it is used –
(i) to increase funds held in a bank account;
(ii) in part payment for the acquisition of an asset;
(iii) for the restoration or improvement of land;
(iv) by a person holding a leasehold interest in the
property to acquire the freehold; or
(v) for any similar purpose.

(5) Where a person who has a property which is used as an

instrumentality of, or is derived from, an offence obtains further property
consisting of profits accruing in respect of the use or derivation, the
further property shall be treated as representing the property used as an
instrumentality of, or obtained through, an offence.
(6) (a) Where a person grants an interest in a property that
is recoverable pursuant to Section A or B of this Sub-part, the question
whether the interest is also recoverable shall be determined in the same
manner as it is on any other disposal of recoverable property.
(b) Where the property referred to in paragraph (a) is
proceeds, an instrumentality or a terrorist property of, or obtained through,
an offence or an unlawful activity, the interest shall also be treated as part
of the proceeds, instrumentality or terrorist property.
(c) Where the property in question represents in the
person’s hands proceeds, a benefit or an instrumentality of, or obtained
through, an offence, the interest shall also be treated as representing in his
hands part of the instrumentality or the property so obtained, as the case
may be.
864 Acts 2023

103. Property not recoverable

(1) Where –
(a) a person disposes of a property which is recoverable; and
(b) the person who obtains it on the disposal does so in
good faith, for value and without notice that it was
recoverable property,
the property may not be followed into that person’s hands and ceases to
be recoverable.
(2) Where a property which is recoverable is vested, recovered
or otherwise disposed of pursuant to the powers conferred by virtue of this
Sub-part, it shall cease to be recoverable.
(3) Where –
(a) pursuant to a judgment in civil proceedings, the losing
party makes a payment to the claimant or the claimant
otherwise obtains property from the losing party;
(b) the claimant’s claim is based on the losing party’s
unlawful activity; and
(c) apart from this subsection, the sum received, or the
property obtained, by the claimant would be capable
of being recovered by reason of the same unlawful
activity,
the sum received or property obtained shall cease to be recoverable.

(4) Where –
(a) a payment is made to a person pursuant to any
Compensation Order or a restitution or other Order
issued by a Court under any other enactment; and
(b) apart from this subsection, the sum received would be
recoverable,
the property shall cease to be recoverable.
 Acts 2023 865

(5) A property shall not be recoverable where a Civil Confiscation

Order or any other similar Order applies to it.
(6) Where –
(a) a person enters into a transaction to which section 102(2)
applies; and
(b) the disposal is one to which subsection (1) or (2)
applies,
this section shall not affect the recoverability of any property obtained
on the transaction in place of the property disposed of pursuant to
section 102(2).

Sub-Part IV – Compensation Order

104. Application for Compensation Order

The Court may, on application made to it, issue a Compensation
Order where, in its opinion, it would be in the interests of justice, to do so
and –
(a) a Civil Attachment Order had been issued; or
(b) an application for a Civil Confiscation Order was not issued
and the Civil Attachment Order was revoked; and
(c) the applicant suffered a loss as a result of the operation of the
Civil Attachment Order.

105. Issue of Compensation Order

(1) The Court may, if it is of the opinion that to do so would be in
the interests of justice, issue a Compensation Order on application by a
person where –
(a) a Civil Confiscation Order relating to an instrumentality
was issued that affects property in which the person
had an interest before the making of the Order; or
866 Acts 2023

(b) in the opinion of the Court, the value of the person’s

recovered interest in the property is disproportionate to
its value to the offence in question; and
(c) the person suffered a loss as a result of the operation of
the Civil Confiscation Order.
(2) The Court may issue a Compensation Order on application
made to it where –
(a) a Criminal Attachment Order was issued;
(b) an application for a Criminal Confiscation
Order was not issued or was withdrawn and the
Criminal Attachment Order was revoked, or an
application for such a Criminal Confiscation
Order was never issued because the defendant was
acquitted; or
(c) there was a serious default consisting of gross
negligence or intentional misconduct on the part of a
person involved in a criminal enquiry or prosecution
and the enquiry would not have continued or the
proceedings would not have started or continued, if the
default had not occurred; and
(d) the person suffered a loss as a result of the operation of
the Criminal Attachment Order or the default.
(3) The amount of compensation to be paid under this section
shall be such amount as the Court thinks reasonable, having regard to the
loss suffered and any other relevant circumstances.
(4) An application under this section shall be made not later
than 6 months after the date of the Criminal Attachment Order or Civil
Attachment Order or of the default and notice of the application shall be
given to the Commission.
 Acts 2023 867

Sub-Part V – International Cooperation

106. Foreign request in connection with civil asset recovery
(1) Where a foreign State requests the Commission to obtain the
issue of an order against a property that is believed to be proceeds, an
instrumentality or a terrorist property which is located in Mauritius, the
Commission may apply to a Judge for a Civil Attachment Order under
section 87.
(2) Where a Judge receives an application under subsection (1),
he may issue a Civil Attachment Order under section 88 as if the
application were an application in respect of property in Mauritius.
107. Foreign request for enforcement of foreign Civil Attachment or
Civil Confiscation Order
(1) Notwithstanding any other enactment, where a foreign State
requests that necessary measures be taken for the enforcement or a foreign
Civil Attachment or Civil Confiscation Order, the Commission may apply
to a Judge or the Court, as the case may be, for registration of the Order.
(2) A Judge shall register the foreign Civil Attachment Order
where he is satisfied that, at the time of registration, the Order is in force in
the foreign State.
(3) The Court shall register the foreign Criminal Confiscation
Order where it is satisfied that –
(a) at the time of registration, the Order is in force in the
foreign State; and
(b) any person who had an interest in the property
the subject of the Order had the opportunity to be
represented before the Court that issued the Order in
the foreign State.
(4) Where a foreign Order is registered in accordance with this
section, a copy of any amendment made to the Order in the foreign State
shall be registered in the same way as the Order.
868 Acts 2023

(5) The Commission shall publish the registration of any foreign

Order in the Gazette and 2 daily newspapers.
(6) Subject to subsection (8), where the foreign Order or an
amendment thereof comprises a facsimile copy of a duly authenticated
foreign Order, or amendment made to such an Order, the facsimile
shall be regarded, for the purposes of this Act, as the duly authenticated
foreign Order.
(7) Any registration effected on production of a facsimile copy
shall cease to have effect until the end of the period of 14 days commencing
on the date of registration, unless a duly authenticated original of the Order
is registered by that time.
(8) Where a foreign Order has been registered pursuant to this
section, sections 84 and 85 shall apply to the registration.
(9) For the purpose of subsections (6) and (7) –
“facsimile copy” includes a copy through any other electronic
means.

108. Effect of registration of foreign Order

(1) Subject to subsections (2) and (3), where an Order has been
registered under section 107 and the Court is notified that it has been
established to the satisfaction of a foreign Court that the property constitutes
proceeds, an instrumentality or a terrorist property, it may order that the
property be recovered and be vested in the State until such arrangement is
made by the Commission with the foreign State for its disposal or transfer.
(2) The Court may issue an Order under subsection (1) on such
conditions as it thinks fit to impose, including any condition as to payment
of debts, sale, transfer or disposal of any property.
(3) Any person who claims to have an interest in a property
subject to an Order registered under section 107 may, within 21 days from
the last publication of the registration under section 107(5), apply to the
Court for an Order under subsection (4).
 Acts 2023 869

(4) Where the Court is satisfied that the applicant under

subsection (3) acquired the property without knowing, and in circumstances
such as not to arouse a reasonable suspicion, that the property was, at the
time of acquisition, proceeds, an instrumentality or a terrorist property,
the Court shall issue an Order declaring the nature of the interest of the
applicant.
(5) The Court shall, on application by the Commission, cancel
the registration of any foreign Order if it appears to it that the Order has
ceased to have effect.
109. Foreign request for the location of tainted property
(1) Where a foreign State requests the Commission to assist in
locating property believed to be proceeds, an instrumentality or a terrorist
property, the Commission may apply to a Judge for an Order that –
(a) any information relevant to –
(i) identifying, locating or quantifying any
property; or
(ii) identifying or locating any document necessary
for the transfer of any property,
be delivered forthwith to the Commission; or
(b) a financial institution forthwith produces to the
Commission all information obtained by it about any
business transaction relating to the property for such
period, before or after the date of the Order, as a Judge
may direct.
(2) Notwithstanding section 26 of the Bank of Mauritius Act,
section 64 of the Banking Act and section 83 of the Financial Services Act,
a Judge may issue an Order under subsection (1) on being satisfied that –
(a) the document is material and necessary to the
proceedings in the foreign State; and
(b) the law of the foreign State authorises the issuing of
such an Order in circumstances similar to the one
relating to the request.
870 Acts 2023

(3) A Judge may, on good cause shown by the Commission that

a person is failing to comply with, is delaying or is otherwise obstructing
an Order issued in accordance with subsection (1), order the Commission
to enter and search the premises specified in the Order and remove any
document, material or other thing therein for the purpose of executing
such Order.
110. Disposal of proceeds of crime
(1) On a request by a foreign State made to him, the Attorney-General
may, after consultation with the Commission, transfer to it any proceeds,
instrumentality or terrorist property recovered in Mauritius in response to
a request for the enforcement of a foreign Order.
(2) Unless the foreign State and Mauritius agree otherwise,
the Attorney-General may deduct reasonable expenses incurred in the
recovery, criminal enquiry and judicial proceedings which have led to a
transfer referred to in subsection (1).
111. Proceedings in foreign State
The Attorney-General may initiate legal proceedings in a Court of
a foreign State, subject to the provisions and requirements of the national
law of the foreign State, in order to establish the title to, or ownership
of, property acquired through the commission of an offence which is also
an offence in accordance with Part III of the UN Convention Against
Corruption 2003, and to seek recovery of that property.
PART VI – UNEXPLAINED WEALTH

Sub-Part I – Application of Part VI

112. Application of Part VI
(1) This Part shall apply to the property of citizens of Mauritius.
(2) This Part shall not apply to –
(a) any property acquired or having come in the possession
or under the custody or control of a person more than
7 years before 1 January 2016;
 Acts 2023 871

(b) unexplained wealth of less than 10 million rupees, other

than unexplained wealth of at least 2.5 million rupees
in cash which has been seized by an investigatory
authority.
(3) No Unexplained Wealth Order shall be issued under
section 119 in relation to any property acquired or having come in the
possession or under the custody or control of a person more than 7 years
before the date on which a request under section 114(1)(a) is made.
(4) Any application made under this Part shall constitute civil
proceedings and the onus shall lie on the respondent to establish, on a
balance of probabilities, that any property is not unexplained wealth.

Sub-Part II – Proceedings in Relation to Unexplained Wealth

113. Reporting of unexplained wealth

(1) Notwithstanding any enactment, where, in the discharge of
his functions –
(a) a judicial officer;
(b) the Director of Public Prosecutions;
(c) the Commissioner of Police;
(d) the Director-General of the Mauritius Revenue
Authority;
(e) the Governor of the Bank of Mauritius;
(f) the Director of the Financial Intelligence Unit;
(g) the Ombudsman;
(h) the Director of Audit; or
(i) any other person,
has reasonable grounds to suspect that a person has acquired unexplained
wealth, he shall make a written report of the matter to the Commission.
872 Acts 2023

(2) Any person who makes a report under subsection (1) shall
assist the Commission in any investigation which may be carried out in
relation to the matter disclosed.

114. Investigation into unexplained wealth

(1) The Director-General may –
(a) on receipt of a report under section 113 by the
Commission, or on his own initiative, request, in
writing, any person to make a statement under oath,
within 21 working days or any such longer period as
he may determine, to justify the source of any property
which the person owns, possesses, has custody or
control of, or any funds which are believed to have
been used in the acquisition of any property;
(b) investigate whether any person referred to in
paragraph (a) –
(i) has a standard of living which is commensurate
with his emoluments or other income;
(ii) owns, possesses, has custody or control of, or
which are believed to have been used in the
acquisition of, property to an extent which is
disproportionate to his emoluments or other
income; or
(iii) is able to justify as to how he came into
ownership, possession, custody or control of any
property.
(2) The Director-General shall, after any investigation into
unexplained wealth under subsection (1), report the matter to the
Commission.
(3) Where the Director-General reports a matter to the
Commission, it shall not initiate any action in respect of that matter, unless
directed by the Commission.
 Acts 2023 873

(4) Where a report is made pursuant to subsection (2), the

Commission shall determine –
(a) whether an application for an Unexplained Wealth
Order shall be made;
(b) what further action, if any, shall be taken in respect of
the report; and
(c) whether any person deserves a reward and the quantum
thereof.
(5) Notwithstanding any other enactment, the Director-General –
(a) may request from a competent authority any
information it considers relevant for the purposes of
discharging its functions under this Part;
(b) may request any person for the communication or
production of any relevant book, document, record or
article.
(6) Any person who receives a request under subsection (5)(b)
or (c) shall, within 14 days, comply with the request.
(7) (a) Where an investigatory authority has already instituted
any proceedings in connection with the confiscation of property, the
Commission may, after consultation with that investigatory authority,
request it to stay action.
(b) Where that investigatory authority stays action
pursuant to paragraph (a), the Commission shall institute action for the
confiscation of the property pursuant to this Part.
(8) (a) Subject to paragraph (b), where suspected unexplained
wealth is the subject of concurrent reports with an investigatory authority,
the Commission may, after consultation with that investigatory authority,
initiate action on the report to the exclusion of other bodies.
(b) Where the Commission determines that the report
submitted discloses reliable evidence of underlying criminal activity, it
shall refer the matter to that investigatory authority.
874 Acts 2023

(c) Where the Commission determines that it shall initiate

action on the report, no further action for the confiscation of property shall
be taken thereon by an investigatory authority.
115. Application for disclosure order
(1) The Commission may, where a person fails to make a
statement under oath under section 114(1)(a) in relation to a suspected case
of unexplained wealth, make an application to a Judge for a disclosure
order –
(a) to obtain information on property held by a person or
by any other person on his behalf; or
(b) requiring any person to disclose the sources of funds
used to acquire, possess or control any property.
(2) The Commission may, notwithstanding section 64 of the
Banking Act, apply to a Judge for a disclosure order requiring a financial
institution to disclose any information the Commission considers relevant
for the purpose of an investigation under this Act.
116. Inscription of privilege or lien
(1) The Director-General may, before submitting a report to the
Commission under section 114(2), inscribe a privilege or lien in favour of
the Government on the property which is the subject matter of a request
made by the Director-General under section 114(1)(a).
(2) Where a request is made, no transfer, pledging, disposal of, or
other dealing with, the property shall be made.
(3) The Commission shall deposit with the Conservator of
Mortgages 2 identical memoranda in such form as may be prescribed and
forthwith notify the person whose property has been subject of a privilege
or lien under subsection (1).
(4) The Conservator of Mortgages shall, on deposit of the
memoranda, inscribe the privilege or lien generally on the property referred
to in subsection (1) and return one of the memoranda to the Commission
with a statement written or stamped on it to the effect that the privilege has
been inscribed.
 Acts 2023 875

(5) Where a privilege or lien is inscribed under this section, it

shall take effect from the date of the inscription.
(6) (a) The inscription of privilege under this section
shall, unless renewed, lapse 42 days from the date of the deposit of the
memoranda at the Office of the Conservator of Mortgages and shall
accordingly be erased.
(b) Where an inscription is erased pursuant to paragraph (a),
the Commission shall, within 5 working days of the date of the notification
of the erasure by the Conservator of Mortgages, give written notice thereof
to the person on whose property the inscription was made.
(7) Any inscription or erasure which is required to be taken or
made under this section shall be free from stamp duty under the Stamp
Duty Act, or registration dues leviable under the Registration Duty Act and
or any other costs under any other enactment.
Sub-Part III – Unexplained Wealth Order
117. Application for Unexplained Wealth Order
(1) Where the Commission has reasonable grounds to suspect that
a person has unexplained wealth, it shall make an application to a Judge
for an Unexplained Wealth Order for the confiscation of that unexplained
wealth.
(2) The Commission may amend an application for an
Unexplained Wealth Order at any time before the final determination of
the application by a Judge where reasonable notice of the amendment is
given to every person on whom the application has been served.
(3) Where an application is made under subsection (1), the
Commission may apply for an Order prohibiting the transfer, pledging,
disposal, or otherwise dealing with, the property.
118. Service of Unexplained Wealth Order application
(1) Where the Commission makes an application for an
Unexplained Wealth Order, it shall serve a copy of the application on the
respondent and such other person as a Judge may direct.
876 Acts 2023

(2) Nothing shall prevent a Judge from issuing an Unexplained

Wealth Order in the absence of the respondent, or any other person on
whom service has been effected.
119. Issue of Unexplained Wealth Order
(1) Where the Commission makes an application for an
Unexplained Wealth Order and a Judge is satisfied that the respondent has
unexplained wealth, a Judge shall issue an Unexplained Wealth Order or
an order for the payment of its monetary equivalent.
(2) Where a Judge issues an Unexplained Wealth Order for the
confiscation of any virtual asset, the respondent shall further be ordered to
disclose all such information to the Commission as is necessary in order to
enable the recovery of the virtual asset.
(3) Where a Judge considers that an application for an
Unexplained Wealth Order under subsection (1) cannot be issued on the
basis of affidavit evidence, he shall refer the matter to the Court.
120. Appeal against Unexplained Wealth Order
(1) The Commission may, where an application for an
Unexplained Wealth Order has been rejected, or a respondent or any other
person who has been served with an application for an Unexplained Wealth
Order is aggrieved by the issue of an Unexplained Wealth Order may,
appeal against such decision to the Court of Civil Appeal in accordance
with the Court of Civil Appeal Act.
(2) Where an Unexplained Wealth Order has been issued, it
shall remain in force until the final determination of an appeal under
subsection (1).
121. Enforcement of Unexplained Wealth Order
(1) On the day on which an Unexplained Wealth Order takes
effect, the property which is the subject of the Order shall vest in the State.
(2) Where an Unexplained Wealth Order takes effect, the
Commission may forthwith take possession of that property on behalf of
the State from any person in possession, or entitled to possession, of the
property.
 Acts 2023 877

(3) The Commission shall dispose of any property confiscated

under an Unexplained Wealth Order by sale or such other means as the
Court may direct.
(4) Any right or interest in confiscated property not exercisable
by or transferable to the State shall expire and shall not revert to the
person who has possession, or was entitled to possession, of the property
immediately before the Unexplained Wealth Order took effect.
(5) No person who has possession, or was entitled to possession,
of a confiscated property immediately before an Unexplained Wealth
Order took effect, and no person acting in concert with or on behalf of that
person shall purchase any recovered property at any sale conducted by the
Commission.
(6) The Commission shall deposit into the Recovered Assets
Fund the proceeds of any sale or disposition of confiscated property and
any moneys recovered.
(7) The expenses incurred in connection with the recovery
and sale, including expenses of seizure, maintenance and custody of the
property pending its disposition, advertising and Court costs, shall be
defrayed out of the Recovered Assets Fund.
(8) The Commission shall appoint an expert to assist in the
recovery and realisation of any confiscated virtual asset.
122. Reward
Where the Director-General is of the opinion that a public body,
statutory body or any other person has disclosed matters which have led
to the confiscation of properties which are proceeds, instrumentalities,
terrorist properties or unexplained wealth, he shall make a report to the
Commission and recommend a reward.
PART VII – PROTECTION OF, AND ASSISTANCE TO,
INFORMERS AND WITNESSES

123. Protection of informers

(1) Where the Commission receives information in confidence to
the effect that an offence under this Act or the Declaration of Assets Act
878 Acts 2023

has been, is being or is likely to be committed, that information and the

identity of the informer shall be secret between the Commission and the
informer, and all matters relating to such information shall be privileged
and shall not be disclosed in any proceedings before any Court, Tribunal or
any other authority.
(2) Where any record, which is given in evidence or liable
to inspection in any civil, criminal or other proceedings, contains an
entry relating to the informer or the information given by the informer,
the Director-General shall cause all parts relating to the informer or the
information given to be concealed from view so as to protect the identity
of the informer.
(3) The Commission shall develop a policy and procedure to
protect and reward an informer in accordance with best practices and
guidelines issued by the Office of the United Nations Office on Drugs and
Crime.
124. Protection of witnesses
(1) Subject to subsection (6), where a person –
(a) discloses or makes a report to the Commission that a
person, public official, public body, private entity or
any other person is or has been involved in any offence
under this Act or the Declaration of Assets Act; and
(b) at the time he makes the disclosure or report, has
reasonable grounds to believe that the information he
discloses or reports may be true and is of such a nature
as to warrant an investigation under this Act or the
Declaration of Assets Act,
he shall incur no civil or criminal liability as a result of such disclosure
or report.
(2) Subject to subsection (6), where a public official –
(a) discloses or reports to his responsible officer or to the
Commission that any offence under this Act or the
Declaration of Assets Act may have occurred within
the public body in which he is employed; and
 Acts 2023 879

(b) has reasonable grounds to believe that the information

is true,
he shall incur no civil or criminal liability as a result of such disclosure or
report and no disciplinary action shall be instituted against him by reason
only of such disclosure or report.
(3) A person who makes a disclosure or report under
subsection (1) or (2) shall assist the Commission in any investigation
which the Commission may make in relation to the matters disclosed or
reported by him.
(4) A person to whom a disclosure or report is made under
subsection (1) or (2) shall not, without the consent of that other person
who makes the disclosure or report, divulge the identity of that other
person except where it is necessary to ensure that the matters to which the
information relates are properly investigated.
(5) Any person who commits an act of victimisation against a
person who has made a disclosure or report under subsection (1) or (2)
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 500,000 rupees and to imprisonment for a term not exceeding
one year.

(6) Any person who makes a false disclosure or report under

subsection (1) or (2) knowing it to be false shall commit an offence and
shall, on conviction, be liable to a fine not exceeding 500,000 rupees and
to imprisonment for a term not exceeding one year.
(7) In this section –
“victimisation” means an act –
(a) which causes injury, damage or loss;
(b) of intimidation or harassment;
(c) of discrimination, disadvantage or adverse treatment in
relation to a person’s employment; or
(d) which amounts to threats of reprisals.
880 Acts 2023

125. Witness Protection Scheme

(1) The Commission may set up a Protection Unit to provide
protection and assistance to endangered persons under a Witness Protection
Scheme.
(2) An endangered person may submit a request to the Commission
to be included in the Witness Protection Scheme, in the event that the free
testimony of that person in any criminal proceedings could not be obtained
in any other way.
(3) Notwithstanding subsection (2), the Commission may, on its
own initiative, invite a person whom it considers as an endangered person
to be included in the Witness Protection Scheme.
(4) The inclusion of an endangered person into the Witness
Protection Scheme shall be voluntary and the included person shall give
his consent to the Witness Protection Scheme.
(5) An included person included in the Witness Protection
Scheme shall exit the scheme where the Commission is satisfied that the
person is no longer an endangered person or upon an application made by
the person.
PART VIII – THE OPERATIONS REVIEW COMMITTEE

126. Operations Review Committee

(1) There shall be an Operations Review Committee which shall
consist of –
(a) a chairperson, who shall be a retired Judge of the
Supreme Court or a law practitioner of at least 10 years’
standing;
(b) a deputy chairperson;
(c) 3 other members; and
(d) the Director-General, the Director of the Investigation
Division, the Director of the Asset Recovery and
Management Division and the Chief Legal Adviser,
who shall be ex officio members with no right to vote.
 Acts 2023 881

(2) The members of the Operations Review Committee, other

than the ex officio members, shall be appointed –
(a) by the President, acting in accordance with the advice
of the Prime Minister, tendered after the Prime Minister
has consulted the Leader of the Opposition; and
(b) on such terms and conditions as the Prime Minister
may determine.
(3) Every member of the Operations Review Committee, other
than an ex officio member, shall hold office for a period of 3 years and shall
be eligible for reappointment.
(4) The President shall, on the advice of the Prime Minister, at any
time terminate the appointment of any member of the Operations Review
Committee –
(a) who is found guilty of any misconduct, default or
breach of trust in the discharge of his functions;
(b) who has committed an offence of such nature as
renders it desirable that his appointment should be
terminated; and
(c) who is physically or mentally incapable of discharging
his functions as a member.

127. Proceedings of Operations Review Committee

(1) The Operations Review Committee shall meet at least once
every 3 months and on such other date as the chairperson of the Operations
Review Committee thinks fit.
(2) At any meeting of the Operations Review Committee,
3 members, including the chairperson but excluding the ex officio members,
shall constitute a quorum.
(3) There shall be a Secretary to the Operations Review
Committee who shall –
(a) prepare and attend every meeting of the committee;
882 Acts 2023

(b) keep minutes of the proceedings of any meeting of the

committee;
(c) follow up on the implementation of the committee’s
decisions;
(d) service the committee; and
(e) perform such other duties as may be conferred upon
him by the committee.

128. Functions and powers of Operations Review Committee

(1) The Operations Review Committee shall, in order to ensure
effectiveness of investigations under this Act, advise the Commission on
the number and the manner by which the following are dealt with –
(a) complaints of any offence under this Act made to the
Commission;
(b) investigations being carried out by the Commission
and which have lasted more than 12 months;
(c) the exercise by the Commission of its investigatory
powers;
(d) all cases where suspects have been provisionally
charged for more than 12 months;
(e) investigations which the Commission has completed
and discontinued;
(f) prosecutions of offences adjudicated upon and any
appeals;
(g) information revealed by investigations into offences
within its jurisdiction which have been passed to
Government departments or public bodies or other
organisations and individuals for necessary actions.
 Acts 2023 883

(2) Subject to subsection (4), the Operations Review Committee

may, in the discharge of its functions under subsection (1), call for and
receive –
(a) any necessary information, documents or report from
the Director-General; or
(b) any clarification from any officer.
(3) The Operations Review Committee may, for the purpose of
subsection (2)(b), request any officer to attend its meeting.
(4) In the discharge of its functions under this Part, nothing shall
be construed as authorising the Operations Review Committee to interfere
in the day to day management, operations or decisions of the Commission.
PART IX – THE PARLIAMENTARY COMMITTEE

129. Parliamentary Committee

(1) There shall be, for the purposes of this Act, a Parliamentary
Committee which shall be responsible to monitor and review the general
manner in which the Commission discharges its functions and exercises its
powers under this Act, other than for matters which fall under the purview
of the Operations Review Committee.
(2) The Parliamentary Committee shall consist of 9 members,
5 of whom shall be designated by the Prime Minister and 4 of whom shall
be designated by the Leader of the Opposition.
(3) The Prime Minister shall designate one of the members to be
chairperson of the Parliamentary Committee.
(4) A member of the Parliamentary Committee may, at any time,
be removed as member of the Committee –
(a) by the Prime Minister, in the case of a member
designated by him;
(b) by the Leader of the Opposition, in the case of a member
designated by him.
884 Acts 2023

(5) The Clerk of the National Assembly shall be the Secretary to

the Parliamentary Committee.
(6) (a) The Director-General and, subject to paragraph (b), the
Financial Secretary or his representative who shall not be below the rank of
Deputy Financial Secretary, shall attend every meeting of the Parliamentary
Committee.
(b) The chairperson of the Parliamentary Committee may
excuse the Financial Secretary or his representative from attending a
meeting of the Parliamentary Committee.
(7) The Director of Audit shall, if so requested by the
Parliamentary Committee, attend a meeting of the Parliamentary
Committee.
130. Proceedings of Parliamentary Committee
(1) The Parliamentary Committee shall meet at least once every
3 months and on such other date as the chairperson of the Parliamentary
Committee thinks fit.
(2) Subject to subsections (3) and (4), the proceedings of the
Parliamentary Committee shall be governed by the Standing Orders and
Rules of the National Assembly relating to Select Committees of the
National Assembly and by such other Orders as the Speaker of the National
Assembly may make.
(3) At any meeting of the Parliamentary Committee, 5 members
shall constitute a quorum.
(4) Everything authorised or required to be done by the
Parliamentary Committee shall be decided by a simple majority of the
members present and voting and in the event of an equality of votes, the
person chairing the meeting shall have a casting vote.
131. Functions and powers of Parliamentary Committee
(1) Subject to subsections (3) and (7), the Parliamentary
Committee shall –
(a) review the budgetary estimates of the Commission;
 Acts 2023 885

(b) issue such general instructions as it considers

appropriate with regard to –
(i) the financial management of the Commission;
(ii) the staffing requirements of the Commission; and
(iii) the allocation of resources to the various
operations of the Commission;
(c) subject to subsection (4), issue general guidelines and
give general directives to the Commission with regard
to the general manner in which the Commission may
discharge its functions and exercise its powers;
(d) receive reports from the Commission at such intervals
as the Parliamentary Committee may require;
(e) make a report to the National Assembly where the
Committee considers that it is expedient that the
attention of the National Assembly be directed to –
(i) the general manner in which the Commission
is discharging its functions and exercising its
powers;
(ii) the financial situation of the Commission;
(iii) the need for further legislative reforms; or
(iv) any other matter relating to this Act;
(f) consider the annual report and other reports of the
Commission and report to the National Assembly on any
matter appearing in, or arising out of, such report; and
(g) report to the Minister on any matter relating to this Act.
(2) The Parliamentary Committee may, in the discharge of
its functions and exercise of its powers under this Act, but subject to
subsection (3) –
(a) examine a Commissioner or an officer;
886 Acts 2023

(b) summon a public official to answer questions and

produce documents; and
(c) require the Director-General or any officer to furnish
any accounting or other records relating directly or
indirectly to all financial transactions of the Commission
and to answer any question in relation to such financial
transactions.
(3) Notwithstanding this Act –
(a) the Parliamentary Committee shall not –
(i) discharge its functions or exercise its powers
in relation to a case under investigation by the
Commission;
(ii) require the Commission to reconsider a
decision to investigate or not to investigate or
to discontinue the investigation of a particular
complaint;
(iii) reconsider the findings of the Commission in
relation to a particular investigation or complaint;
(iv) question a Commissioner, an officer or a public
official concerning, or otherwise enquire into,
a case which is under investigation by the
Commission;
(b) the Director-General, a Commissioner, an officer or a
public official may refuse to answer a question which –
(i) is in relation to a specific matter which is the
subject of an investigation by the Commission;
(ii) in his opinion, would tend to disclose facts
relating to a matter which is the subject of an
investigation by the Commission.
 Acts 2023 887

(4) Where the Parliamentary Committee issues guidelines under

subsection (1)(c) –

(a) the chairperson of the Parliamentary Committee shall

lay the guidelines on the table of the National Assembly
within 14 days from the date on which such guidelines
are issued;
(b) a Member of the National Assembly may, within
30 days of the date on which the guidelines are tabled,
move the National Assembly that the guidelines be
disallowed and, on such motion being tabled, it shall
be debated and put to a vote at the next sitting of the
National Assembly.
(5) Where –
(a) the guidelines under subsection (1)(c) are not laid
on the table of the National Assembly under
subsection (4)(a); or
(b) a motion of disallowance under subsection (4)(b) has
been voted by the National Assembly,
the guidelines shall cease to have effect.
(6) Where, as the result of the dissolution of the Parliament or
for any other reason, the Parliamentary Committee is not constituted,
or is unable to discharge its functions or exercise its powers under this
Act, its functions under subsection (1)(b) and (c) and section 155 may be
discharged by, and its powers under subsection (2)(c) and section 151(2),
may be exercised by the Financial Secretary.
(7) In the discharge of its functions under this Part, nothing shall
be construed as authorising the Parliamentary Committee to interfere in
the day to day management and operations of the Commission, or to sit on
appeal on a decision of the Commission.
888 Acts 2023

PART X – COORDINATION AND COOPERATION FOR

COMBATING FINANCIAL CRIMES

Sub-Part I – Setting Up of National Coordination Committee

132. National Coordination Committee

(1) There is set up, for the purposes of this Act, a National
Coordination Committee for combating financial crimes.
(2) The National Coordination Committee shall consist of –
(a) the Director-General, as chairperson;
(b) the Solicitor-General or his representative who shall not
be below the rank of Assistant Parliamentary Counsel;
(c) the Director of Public Prosecutions or his representative
who shall not be below the rank of Assistant Director of
Public Prosecutions;
(d) the Commissioner of Police or his representative who
shall not be below the rank of Deputy Commissioner of
Police;
(e) the Director-General of the Mauritius Revenue
Authority or his representative who shall be a senior
officer;
(f) the Governor of the Bank of Mauritius or his
representative who shall not be below the rank of
Deputy Governor;
(g) the Chief Executive of the Financial Services
Commission or his representative who shall be a senior
officer;
(h) the Chief Executive of the Gambling Regulatory
Authority or his representative who shall be a senior
officer; and
(i) the Director of the Financial Intelligence Unit or his
representative who shall be a senior officer.
 Acts 2023 889

(3) The National Coordination Committee may co-opt such

other persons as appear to it to have special knowledge or experience in
combating financial crimes.
133. Functions of National Coordination Committee
The National Coordination Committee shall, for the purpose of
combating financial crimes –
(a) ensure effective coordination and collaboration regarding
criminal investigations with investigatory authorities and
supervisory authorities in relation to parallel and complex
cases, and assist in overcoming any challenges;
(b) follow up and coordinate matters relating to mutual legal
assistance and extradition relating to financial crimes;
(c) harness intelligence and capabilities from across different
sectors, including the private sector, to tackle financial crimes;
(d) develop strategic oversight to enable agencies involved in
the fight against financial crimes to prioritise activity better,
drive performance and align funding and capability;
(e) jointly identify and prioritise the most appropriate type of
enquiries, whether criminal or regulatory, to ensure maximum
impact;
(f) organise and coordinate training needs for its members, the
investigatory authorities or any other relevant authorities;
(g) carry out research in new trends in financial crimes in order to
develop new typologies and methodologies to address those
trends;
(h) carry out risk assessments related to financial crimes in
order to develop risk-based approach to combating such
crimes; and
(i) make recommendations to the Minister for legislative,
regulatory and policy reforms for the purpose of combating
financial crimes.
890 Acts 2023

134. Meetings of National Coordination Committee

(1) At any meeting of the National Coordination Committee,
5 members shall constitute a quorum.
(2) The National Coordination Committee shall regulate its
meetings and proceedings in such manner as it deems fit.

Sub-Part II – Setting Up of Public-Private Partnership Task Force

135. Public-Private Partnership Task Force

(1) There is set up, for the purposes of this Act, a Public-Private
Partnership Task Force.
(2) The Public-Private Partnership Task Force shall consist of
the Director-General as chairperson, the Director of the Investigation
Division, the Director of the Asset Recovery and Management Division
and –
(a) a representative of the Mauritius Police Force;
(b) a representative of the Financial Intelligence Unit;
(c) a representative of the Bank of Mauritius;
(d) a representative of the Financial Services Commission;
(e) a representative of Business Mauritius;
(f) a representative of the Mauritius Revenue Authority;
(g) a representative of the Mauritius Bankers’ Association;
(h) a representative of a relevant insurance company; and
(i) 3 other members from the private sector, to be appointed
by the Prime Minister.
(3) The Public-Private Partnership Task Force may, for the proper
discharge of its functions, co-opt such other members, and set up such
subcommittee, as it deems necessary.
 Acts 2023 891

136. Functions of Public-Private Partnership Task Force

The Public-Private Partnership Task Force shall –
(a) be responsible to develop and promote cooperation between
the public and private sector in combating financial crimes;
(b) strengthen the fight against financial crimes with the
collaboration and partnership of the public and private
sectors; and
(c) enhance collaboration and sharing of information by its
members to assist the Commission in financial crimes
investigation and prosecution.
137. Meetings of Public-Private Partnership Task Force
The Public-Private Partnership Task Force shall meet as and when
required and any meeting of the Task Force shall be convened by the
chairperson.
138. Sharing of information and intelligence
(1) Notwithstanding this Act, the Commission may share
relevant information to members of the Public-Private Partnership Task
Force for the purpose of receiving information or intelligence to enable an
investigation under this Act to progress.
(2) Notwithstanding any other enactment, a member of the
Public-Private Partnership Task Force may share relevant information and
or intelligence to the Commission to assist it for an investigation under
this Act.
Sub-Part III – Cooperation between Relevant Bodies
139. Memorandum of Understanding for mutual cooperation
The Commission may, for the purpose of investigations under
this Act, enter into a Memorandum of Understanding with a competent
authority governing the effective discharge of their respective
responsibilities and establishing mechanisms for practical cooperation in
the discharge of those responsibilities.
892 Acts 2023

140. Memorandum of Understanding for sharing of information

(1) The Commission may enter into a Memorandum of
Understanding with any public body or a competent authority in or
outside Mauritius for the purpose of exchanging or sharing information
within or outside Mauritius for combating financial crimes or for any other
purpose under this Act.
(2) The Commission may, in writing, notify a public body or
a competent authority of the start of an investigation for the purpose of
engaging into mutual cooperation and sharing of information.
(3) Notwithstanding any other enactment, every public body or
a competent authority shall, following a notification under subsection (2),
provide the Commission with such information as it may require for the
discharge of its functions and exercise of its powers under this Act.
(4) In this section –
“public body” means the Financial Services Commission, the
Registrar of Companies, the Registrar-General, the National
Land Transport Authority, the Tourism Authority, the Civil
Status Division, the Social Security Office, the Registrar of
Co-operatives, any Ministry or Government department and
such other public body as may be prescribed.
PART XI – CRIMINAL PROCEEDINGS AND
COMPOUNDING OF OFFENCES

Sub-Part I – Criminal Proceedings

141. Offences and jurisdiction
(1) Any person who wilfully obstructs, hinders, intimidates,
resists, threatens or assaults, the Director-General, a Commissioner,
an officer or a member of any committee set up under this Act in the
discharge of his functions or exercise of his powers under this Act shall
commit an offence and shall, on conviction, be liable to a fine of not less
than 100,000 rupees and not exceeding 500,000 rupees and to imprisonment
for a term not exceeding 5 years.
 Acts 2023 893

(2) Any person who –

(a) interferes with a potential witness in relation to an
investigation or prosecution for an offence under this
Act or under the Declaration of Assets Act;
(b) has destroyed or intends to destroy evidence in his
possession which he knows would have assisted the
Commission in any investigation or prosecution for
an offence under this Act or under the Declaration of
Assets Act;
(c) refuses to give documentary evidence in his
possession to the Commission which would assist the
Commission in any investigation or prosecution for
an offence under this Act or under the Declaration of
Assets Act;
(d) uses means and ways to delay or obstruct the course
of an investigation under this Act or the Declaration of
Assets Act; or
(e) fails to comply with an Order issued by a Judge or
Court under this Act,
shall commit an offence and shall, on conviction, be liable to a fine of
not less than 100,000 rupees and not exceeding 500,000 rupees and to
imprisonment for a term not exceeding 5 years.
(3) A financial institution which has, pursuant to this Act, been
required to provide customer information or account information in
relation to a person and provides information, or enables information to be
provided, to that person by any means whatsoever regarding a requirement
under section 63 shall commit an offence and shall, on conviction, be liable
to a fine not exceeding 20 million rupees.
(4) (a) Where a person knows or has reason to believe that
the Commission is acting, or proposing to act, in connection with an
investigation which is being or is about to be carried out, he shall, subject
to paragraphs (b) and (d), commit an offence where –
(i) he makes a disclosure which is likely to prejudice
the investigation; or
894 Acts 2023

(ii) he falsifies, conceals, destroys or otherwise

disposes of, a book, a document, a record or an
article which is relevant to the investigation.
(b) A person shall not commit an offence under
paragraph (a)(i) where –
(i) he does not know or did not have reason to
believe that the disclosure is likely to prejudice
the investigation;
(ii) the disclosure is made in the discharge of a
function under this Act or any other enactment
relating to unlawful activity or benefit from
an unlawful activity or in compliance with a
requirement of this Act; or
(iii) he is a legal adviser and the disclosure falls
within paragraph (c).
(c) A disclosure, other than a disclosure made for a criminal
purpose, falls within this subsection where it is a disclosure –
(i) to a client of a legal adviser in connection with
the giving, by the adviser, of legal advice to the
client; or
(ii) by a legal adviser to any person in connection
with legal proceedings or contemplated legal
proceedings.
(d) A person shall not commit an offence under
paragraph (a)(ii) where –
(i) he does not know or suspect that the book,
document, record or article is relevant to the
investigation; or

(ii) he does not intend to conceal any fact disclosed

by the book, document, record or article from the
Commission during its investigation.
 Acts 2023 895

(5) Any person who fails to –

(a) adopt and enforce a code of conduct or guidelines
issued by the Commission; or
(b) implement the recommendation following examination
and review the practices and procedures of any public
body,
shall commit an offence and shall, on conviction, be liable to a fine of not
less than 50,000 rupees and not exceeding 500,000 rupees.
(6) Any person who otherwise contravenes this Act shall, on
conviction, be liable to a fine not exceeding 5 million rupees and to penal
servitude for a term not exceeding 10 years.
(7) Notwithstanding –
(a) section 114 of the Courts Act; and
(b) section 72 of the District and Intermediate Courts
(Criminal Jurisdiction) Act,
a Magistrate shall have jurisdiction to try any offence under this Act and
may impose any penalty provided for by this Act.
142. Prosecution
(1) (a) Following the conclusion of an investigation and the
receipt of a report under section 58, the Commission may institute such
criminal proceedings as it may consider appropriate for any offence under
this Act or the Declaration of Assets Act.
(b) The institution of criminal proceedings by the
Commission under paragraph (a) shall be without prejudice to the powers
of the Director of Public Prosecutions vested in him to the exclusion of any
other person or authority under section 72(3)(b) and (c) of the Constitution
to take over, continue or discontinue such criminal proceedings.
(c) The Director of Public Prosecutions may discontinue
before any Court the criminal proceedings instituted by the Commission
under paragraph (a) giving such reasons as he may deem fit for such
discontinuance before the Court.
896 Acts 2023

(d) Where any aggrieved party is dissatisfied with the

decision of the Director of Public Prosecutions under paragraph (c), the
aggrieved party may apply to the Supreme Court for a judicial review of
the decision.
(e) The aggrieved party shall, within 21 days of the date of
the decision of the Director of Public Prosecutions under paragraph (c) –
(i) lodge the application for judicial review and
the grounds thereof at the Registry of the
Supreme Court;
(ii) at the same time, serve a notice of the application
to the Director of Public Prosecutions.
(f) The Chief Justice may make such rules as may be
appropriate for the purpose of an application for judicial review under
paragraph (d).
(2) Notwithstanding any other enactment, an officer designated
in writing by the Commission may swear or affirm and file an information
for the institution of criminal proceedings before the Supreme Court or any
other competent Court for any offence under this Act or the Declaration of
Assets Act.
(3) This section shall be without prejudice to the Chief Legal
Adviser, or any officer of the Legal Division designated by him, conducting
the prosecution for any offence under this Act or the Declaration of
Assets Act.

143. Acts committed outside Mauritius

(1) Where the act alleged to constitute an offence under this
Act occurred outside Mauritius, a Court in Mauritius shall, regardless of
whether or not the act constitutes an offence at the place of its commission,
have jurisdiction in respect of that offence if the person to be charged –
(a) is a citizen of Mauritius;
(b) is ordinarily resident in Mauritius;
 Acts 2023 897

(c) was arrested in Mauritius or in its territorial waters

or on a ship or an aircraft registered or required to be
registered in Mauritius at the time the offence was
committed;
(d) is a private entity.
(2) Any act alleged to constitute an offence under this Act and
which is committed outside Mauritius by a person, other than a person
referred to in subsection (1), shall, regardless of whether or not the act
constitutes an offence at the place of its commission, be deemed to have
been committed in Mauritius where that –
(a) act affects or is intended to affect a public body, a
business or any other person in Mauritius;
(b) person is found to be in Mauritius;
(c) person is, for any reason, not extradited by Mauritius,
or if there is no application to extradite that person.
(3) Any offence committed in a country outside Mauritius as
specified in subsection (1) or (2) is, for the purpose of determining the
jurisdiction of a Court to try the offence, deemed to have been committed –
(a) at the place where the accused is ordinarily resident; or
(b) at the accused person’s principal place of business.
(4) Where a person is charged with conspiracy or giving
instructions to commit an offence, the offence shall be deemed to have
been committed not only at the place where the act was committed, but
also at every place where the conspirator or the person giving instructions
acted or, in case of an omission, should have acted.
144. Admissible evidence
(1) Where, in any proceedings for an offence under this Act or the
Declaration of Assets Act, it is established that the accused –
(a) has been maintaining a standard of living which was not
commensurate with his emoluments or other income;
898 Acts 2023

(b) has been in control of property to an extent which is

disproportionate to his emoluments or other income;
(c) held property for which he, his relative or associate, is
unable to give a satisfactory account as to how he came
into its ownership, possession, custody or control,
that evidence shall be admissible to corroborate other evidence relating to
the commission of the offence.
(2) Notwithstanding any other enactment –
(a) any evidence gathered in the course of an investigation
by a Division of the Commission and used by another
Division of the Commission; or
(b) any information, document or any other evidence
shared to the Commission through the National
Coordination Committee or the Public-Private
Partnership Task Force, or pursuant to any
Memorandum of Understanding,
shall be admissible evidence in any Court proceedings.
(3) Notwithstanding any confidentiality provision under this Act
and under any other enactment, an investigatory authority or any other
relevant authority that has provided information, through its relevant
officer, to the Commission during the course of an investigation, shall
provide the information as evidence in Court, through the relevant officer
or any other relevant officer, when summoned to do so.
145. Burden of proof with regard to corruption offence
In the course of a trial of an accused for a corruption offence, it shall
be presumed that at the time a gratification was received, the recipient
knew that such gratification was made for a corrupt purpose.
Sub-Part II – Other Sanctions
146. Ordering deprivation of monetary benefits and property
Where a person is convicted of an offence under this Act and the
Court is satisfied that, as a result of committing the offence, the person
 Acts 2023 899

has benefited from monetary benefits or from a property, the Court may, in
addition to the fine and imprisonment imposed for that offence, order the
person to pay a penalty in an amount not exceeding 100 times the amount
of the monetary benefits or value of the property and that penalty shall be
recovered in the same manner as a fine.
147. Ordering compensation for loss or damage
Where a person is convicted of an offence under this Act, the Court
may, in addition to the fine and imprisonment imposed for that offence,
order the person to pay –
(a) compensation to the owner of any property damaged or
destroyed as a direct result of the offence;
(b) any costs incurred in detecting, apprehending, investigating
or prosecuting the offence;
(c) any costs incurred in detaining or seizing any property or
thing in respect of that offence;
(d) any other loss or damage caused by the offence,
and the compensation for such loss, damage or costs shall be recovered in
the same manner as a fine.
148. Confiscation of property
Where a person is convicted of an offence under this Act, the Court
may, in addition to the fine and imprisonment imposed for that offence,
order the confiscation of the property which is the subject matter of the
offence.
149. Civil and administrative sanctions
(1) Notwithstanding any other enactment, where a person is
convicted of an offence under this Act, the Court may, in addition to the
fine and imprisonment imposed for that offence, order –
(a) in the case of a natural person, the following civil or
administrative sanctions, as the case may be –
(i) the payment of a sum to the State representing a
percentage of the annual turnover or total annual
900 Acts 2023

salary of the natural person, the calculation of

which shall be based on the annual turnover or
annual salary of that person for the 3 previous
years as from the date of the offence;
(ii) the removal or suspension of the natural person
from a public office or an office in a State-owned
enterprise, for such period as the Court may
determine;
(iii) the disqualification of the natural person from
holding a public office or an office in a State-
owned enterprise, for such period as the Court
may determine;
(iv) the withdrawal of certain advantages to which
the natural person is entitled because of his
position in a public office or an office in a
State-owned enterprise;
(v) the suspension of certain rights to which the
natural person is entitled because of his position
in a public office or an office in a State-owned
enterprise;
(vi) the banning from holding a public office or an
office in a State-owned enterprise;
(vii) the disqualification of an existing director or ban
of the natural person from becoming a company
director or from holding a management position
in a legal person;
(viii) the banning from receiving State loans, advances
or other financial accommodation; or
(ix) the deprivation of the natural person of all or part
of his retirement or gratuity benefits;
 Acts 2023 901

(b) in the case of a legal person, the following civil or

administrative sanctions, as the case may be –
(i) the payment of a sum to the State, representing
a percentage of the annual turnover of the legal
person, the calculation of which shall be based
on the annual turnover of that person for the
3 previous years as from the date of the offence;
(ii) the disqualification of the legal person from
performing such activities as the Court may
determine;
(iii) the dissolution or deregistration of the legal
person;
(iv) the winding up of the legal person;
(v) the revocation of any licence, permit or such
other authorisation of the legal person as the
Court may determine;
(vi) the suspension of the legal person from bidding
or entering into any contract for work or services
with any public body, for such period as the
Court may determine;
(vii) the cancellation of any existing contract with a
public body between the legal person and the
public body and order the reimbursement of
any amount of money paid to the legal person
pursuant to the said contract; or
(viii) the imposition of an independent monitoring
programme on the legal person.
(2) In this section –
“certain activities” includes the prohibition to make specific
transactions, to issue shares or other bonds, to receive
subventions, facilities and other advantages from the State or
to practise other activities;
902 Acts 2023

“certain advantages”, in respect of a natural person –

(a) means all advantages that the natural person benefits by
virtue of his position in a public office or an office in a
State-owned enterprise; and
(b) includes the following benefits –
(i) duty-free for the acquisition of a motor vehicle
or allowance in lieu of acquisition of a motor
vehicle;
(ii) medical covers;
(iii) driver or allowance in lieu of driver;
(iv) car allowance;
(v) motor vehicle of the public body or State-owned
enterprise;
(vi) increments, gratuities and bonus;
(vii) other financial benefits or allowances, except the
salary of the natural person.
Sub-Part III – Compounding of Offences
150. Compounding of offences
(1) The Commission may compound any offence committed by
any person under this Act or under the Declaration of Assets Act where that
person agrees, in writing, to pay such amount, not exceeding the maximum
penalty specified for the offence, as may be acceptable by the Commission.
(2) Every agreement to compound shall be final and conclusive
and, on payment of the agreed amount, no further proceedings in regard
to the offence compounded shall be initiated in respect of the offence so
compounded against the person.
(3) Where the Commission does not compound an offence or
a person does not agree to compound an offence, the Commission may
prosecute that person for the offence committed.
 Acts 2023 903

(4) Any amount paid for compounding an offence shall accrue to

the Consolidated Fund.
PART XII – FINANCIAL PROVISIONS, ACCOUNTS
AND EXEMPTIONS

Sub-Part I – General Fund, Recovered Assets Fund

and Accounts of Commission
151. General Fund
(1) There shall be a General Fund for the Commission –
(a) into which shall be paid all sums received from the
Consolidated Fund; and
(b) out of which all payments required to be made by the
Commission and all charges on the Commission shall
be effected.
(2) The Parliamentary Committee may direct that any sum in the
General Fund which is not immediately required for the purpose of the
Commission shall be paid into the Consolidated Fund.
152. Recovered Assets Fund
There shall be a Recovered Assets Fund for the Commission –
(a) into which shall be paid all moneys derived from the
enforcement of any Order issued pursuant to Parts V and VI;
(b) out of which –
(i) payments may be made for any reward;
(ii) payments may be made to compensate victims who
suffered losses as a result of an unlawful activity;
(iii) payments may be made to satisfy a Compensation
Order;
(iv) payments may be made to transfer a recovered property
to a foreign State or share it pursuant to any treaty or
arrangement;
904 Acts 2023

(v) payments may be made for expenses relating to the

recovery, management or disposition of property under
this Act, including mortgages and liens against relevant
property, and the fees for other professionals providing
assistance to the Commission;
(vi) payments may be made to pay third parties for interests
in property as appropriate;
(vii) payments may be made for the costs associated with
the administration of the Fund, including the costs of
external audit;
(viii) payments may be made to fund, for the purposes of this
Act, such training or other capacity building activity,
or pay such expenses, as may be required by the
Commission.
153. Accounts of Commission
The Commission may open and maintain such account as it thinks
fit, with any bank, in the name of the Commission.
Sub-Part II – Estimates and Annual Report
154. Estimates
The Commission shall submit to the Minister, in accordance with the
Statutory Bodies (Accounts and Audit) Act, an estimate of the income and
expenditure of the Commission for the next financial year for his approval.
155. Annual report
(1) The Commission shall, in accordance with the Statutory
Bodies (Accounts and Audit) Act, prepare an annual report and, at the
earliest available opportunity, submit it to the Parliamentary Committee,
together with an audited statement of accounts on the operations of the
Commission, in respect of every financial year.
(2) The Parliamentary Committee shall, at the earliest available
opportunity but not later than one month after receipt of the annual report
under subsection (1), lay a copy of the annual report and audited accounts
of the Commission before the National Assembly.
 Acts 2023 905

156. Audit report

The auditor of the Commission shall be the Director of Audit.
Sub-Part III – Exemptions
157. Exemptions
(1) The Commission shall be exempt from payment of any duty,
levy, rate, charge or tax, and no registration fee shall be payable in respect
of any document signed or executed by the Commission under which the
Commission is a beneficiary.
(2) Notwithstanding any other enactment, the Commission shall,
in realising a property pursuant to this Act, be exempt from any duty, levy,
charge, tax or any other related fee.
158. Donations and legacies
Article 910 of the Code Civil Mauricien shall not apply to the
Commission.
PART XIII – MISCELLANEOUS

159. Recovery of damages

Where the Commission is satisfied that a person has been involved
in a financial crime and has benefited from it, the Commission shall refer
the matter to the Attorney-General who may enter civil proceedings for
damages for any prejudice caused to the State.
160. Disclosure of assets and liabilities
(1) The Director-General, every Commissioner, every officer and
every member of the Operations Review Committee shall not later than
30 days after –
(a) his employment or appointment; and
(b) leaving office,
make a declaration, in the form set out in the First Schedule, of his assets
and liabilities, including the assets and liabilities of his spouse and his
minor children.
906 Acts 2023

(2) Notwithstanding section 4(5) of the Declaration of Assets

Act, the Director-General, every Commissioner, every officer and every
member of the Operations Review Committee shall make a declaration
of his assets and liabilities with the Director-General of the Mauritius
Revenue Authority.
(3) Where a person makes a declaration under this section, he
shall specify any property sold, transferred or donated to his children of
age and grandchildren, in any form or manner whatsoever, including
income or benefits from any account, partnership or trust.
(4) The Director-General, every Commissioner and every
member of the Operations Review Committee shall, within a period of
30 days, make a declaration to the Director-General of the Mauritius
Revenue Authority where he, his spouse or minor child –
(a) acquires, or disposes of, an item of jewellery, precious
stone or metal, or watch or gold coin exceeding
500,000 rupees in value;
(b) acquires, or disposes of, a work of art, the value of
which exceeds 500,000 rupees;
(c) acquires, or disposes of, any freehold or leasehold
immovable property registered in Mauritius or abroad;
(d) dedicates waqf property under the Waqf Act;
(e) acquires, or disposes of, a motor vehicle, a boat, a ship
or an aircraft.
(5) Every officer shall make a fresh declaration with the
Director-General of the Mauritius Revenue Authority –
(a) at every interval of 5 years following the date of his
first declaration; and
(b) within a period of 30 days after leaving office.
(6) This section shall not apply to any officer of ICAC, ARID and
IRSA who is transferred to the Commission after the commencement of
section 165.
 Acts 2023 907

(7) In this section –

“assets” has the same meaning as in the Declaration of
Assets Act.
161. Confidentiality
(1) The Director-General, every Commissioner, every officer,
every member of the Parliamentary Committee, every member of
the Operations Review Committee, every member of the National
Coordination Committee and every member of the Public-Private
Partnership Task Force shall take the oath of confidentiality in the form set
out in the Second Schedule.
(2) No person referred to in subsection (1) shall, except in
accordance with this Act, or as otherwise authorised by law or directed by
a Court of law –
(a) divulge any information obtained in the discharge of
his functions or exercise of his powers under this Act;
(b) divulge the source of such information or the identity
of any informer or the maker, writer or issuer of a report
given to the Commission.
(3) Every person referred to in subsection (1) shall maintain
the confidentiality and secrecy of any matter, document, report and other
information relating to the administration of this Act that becomes known
to him, or comes in his possession or under his control.
(4) Notwithstanding subsections (2) and (3), the Director-General
may disclose, for the purpose of publication in the press, or to a
competent authority, such information as he considers necessary in the
public interest.
(5) For the purpose of an investigation in respect of an offence
committed in Mauritius or abroad under this Act, or for any asset recovery
investigation, the Director-General may impart to any authority in Mauritius
or abroad, such information, other than the source of the information, as
may appear to him to be necessary to assist the investigation.
908 Acts 2023

(6) Any person who, without lawful excuse, contravenes this

section shall commit an offence and shall, on conviction, be liable to a
fine not exceeding one million rupees and to imprisonment for a term not
exceeding 5 years.
(7) In this section –
“member” includes a co-opted member.
162. Protection from liability
(1) The Director-General, every Commissioner and every officer
shall, in the discharge of his functions or exercise of his powers under this
Act, be deemed to be a public officer for the purposes of sections 1, 2, 3
and 4(1) and (2) of the Public Officers’ Protection Act.
(2) No action shall lie against the Commission, the Director-General,
a Commissioner or an officer in respect of any act done or omission made
by it or him in good faith in the discharge of its or his functions, or exercise
of its or his powers, under this Act or any other enactment.
163. Directives
The Commission may issue such directives as it considers
appropriate with regard to its functioning and administration, including –
(a) the functioning of the respective Divisions of the Commission;
(b) the criteria that the Commission shall take into account when
assessing whether a case should be investigated or placed
under further investigation;
(c) the functioning of the Witness Protection Scheme;
(d) the functioning of the National Coordination Committee; and
(e) the functioning of the Public-Private Partnership Task Force.
164. Regulations
(1) Subject to subsection (3), the Commission may make such
regulations as it thinks fit for the purposes of this Act and may provide for –
(a) rules of procedure governing the discharge of its
functions and exercise of its powers;
 Acts 2023 909

(b) rules governing the communication of information to

the press;
(c) rules governing the interrogation of persons in the
course of hearings held by the Commission; and
(d) guidelines and criteria for compounding of offences.

(2) Any regulations made under subsection (1) shall not require
the prior approval of the Minister.
(3) Notwithstanding subsection (1), the Minister may make such
regulations as may be necessary –
(a) for the levying of fees and the taking of charges under
this Act;
(b) for the amendment of the Schedules; and
(c) to provide that any person who contravenes them
shall commit an offence and shall, on conviction, be
liable to a fine not exceeding 500,000 rupees and to
imprisonment for a term not exceeding one year.
165. Repeal
The following enactments are repealed –
(a) the Asset Recovery Act;
(b) the Good Governance and Integrity Reporting Act; and
(c) the Prevention of Corruption Act.
166. Consequential amendments
(1) The Bail Act is amended –
(a) in section 2, by inserting, in the appropriate alphabetical
order, the following new definition –
“Director-General” means the Director-General of the
Financial Crimes Commission established under the
Financial Crimes Commission Act 2023;
910 Acts 2023

(b) in section 13(1), by inserting, after the words “Assistant

Superintendent”, the words “or the Director-General”;
(c) in section 14(1), by inserting, after the words
“Commissioner of Police”, the words “or the
Director-General”.
(2) The Banking Act is amended –
(a) in section 2, in the definition of “banking laws”,
in paragraph (a), by inserting, after the words “the
Convention for the Suppression of Financing of
Terrorism Act,”, the words “the Financial Crimes
Commission Act 2023,”;
(b) in section 64 –
(i) in subsection (9) –
(a) by deleting the words “Director-General
under the Prevention of Corruption Act,
the” and replacing them by the words
“The”;
(b) by deleting the words “, the Enforcement
Authority under the Asset Recovery Act,”;
(ii) in subsection (10)(b), by deleting the words
“the Financial Intelligence and Anti-Money
Laundering Act” and replacing them by the
words “the Financial Crimes Commission Act
2023”.
(3) The Courts Act is amended –
(a) in section 2, by inserting, in the appropriate alphabetical
order, the following new definition –
“Commission” means the Financial Crimes
Commission established under the Financial Crimes
Commission Act 2023;
 Acts 2023 911

(b) in section 41A –

(i) in subsection (2), by deleting the words “Where
a person” and replacing them by the words
“Subject to the provisions of the Financial
Crimes Commission Act 2023, where a person”;
(ii) by inserting, after subsection (3), the following
new subsection –
(3A) Pursuant to section 142 of the
Financial Crimes Commission Act 2023,
the Commission may, in instituting criminal
proceedings for a financial crime before the
Financial Crimes Division of the Supreme
Court or the Financial Crimes Division of the
Intermediate Court, have regard to the provisions
of subsection (3)(a) to (d).
(iii) in subsection (5), by inserting, before the
definition of “financial crime offence”, the
following new definition –
“financial crime” means an offence committed
under Part III of the Financial Crimes
Commission Act 2023;
(c) in section 80D –
(i) in subsection (2), by deleting the words “Where
a person” and replacing them by the words
“Subject to the provisions of the Financial
Crimes Commission Act 2023, where a person”;
(ii) by inserting, after subsection (3), the following
new subsection –
(3A) Pursuant to section 142 of the
Financial Crimes Commission Act 2023,
the Commission may, in instituting criminal
proceedings for a financial crime before the
Financial Crimes Division of the Supreme
912 Acts 2023

Court or the Financial Crimes Division of the

Intermediate Court, have regard to the provisions
of subsection (3)(a) to (d).
(iii) in subsection (5), by inserting, before the
definition of “financial crime offence”, the
following new definition –
“financial crime” means an offence committed
under Part III of the Financial Crimes
Commission Act 2023;
(d) in section 112 –
(i) by numbering the existing provision as
subsection (1);
(ii) in the newly numbered subsection (1), by
deleting the words “The Intermediate Court”
and replacing them by the words “Subject to
subsection (2), the Intermediate Court”;
(iii) by adding the following new subsection –
(2) The Intermediate Court shall
have jurisdiction to try any offence under the
Financial Crimes Commission Act 2023 and
the Declaration of Assets Act which the
Director-General of the Commission may refer
to it.
(e) in the Sixth Schedule –
(i) by deleting the following enactments –
Asset Recovery Act
Financial Intelligence and Anti-Money
Laundering Act
Prevention of Corruption Act – Part II
 Acts 2023 913

(ii) by inserting, in the appropriate alphabetical

order, the following new enactment –
Financial Crimes Commission Act 2023 – Part III
(4) The Criminal Appeal Act is amended –
(a) in section 2 –
(i) in the definition of “appellant”, in paragraph (b),
by inserting, after the words “Director of
Public Prosecutions”, the words “or the
Director-General,”;
(ii) by inserting, in the appropriate alphabetical
order, the following new definitions –
“Commission” means the Financial Crimes
Commission established under the Financial
Crimes Commission Act 2023;
“Director-General” means the Director-General
of the Commission;
(b) in section 5 –
(i) in subsection (2), by deleting the words
“The Director of Public Prosecutions” and
replacing them by the words “Subject to
subsection (2A), the Director of Public
Prosecutions”;
(ii) by inserting, after subsection (2), the following
new subsection –
(2A) Where the Director-General has
instituted criminal proceedings for an offence
under the Financial Crimes Commission Act
2023 or the Declaration of Assets Act, he may
appeal to the Court against a final decision of
the Supreme Court on any ground specified in
subsection (2)(a) to (c).
914 Acts 2023

(c) in section 9, in subsection (1), by inserting, after the

words “Director of Public Prosecutions”, the words
“or the Director-General”;
(d) in section 14 –
(i) by deleting the heading and replacing it by the
following heading –
14. Duties of Director of Public Prosecutions
and Director-General
(ii) in subsection (1), by deleting the words “The
Director of Public Prosecutions” and replacing
them by the words “Subject to subsection (1A),
the Director of Public Prosecutions”;
(iii) by inserting, after subsection (1), the following
new subsection –
(1A) Where the Director-General appeals
to the Court under section 5(2A), he shall appear
or cause a barrister of the Legal Division of the
Commission to appear for the Commission.
(iv) in subsection (2), by inserting, after the words
“Director of Public Prosecutions”, the words
“or Director-General”.
(5) The Customs Act is amended, in section 131A, in
subsection (4) –
(a) in paragraph (a), by deleting the words “the Independent
Commission against Corruption established under the
Prevention of Corruption Act” and replacing them
by the words “the Financial Crimes Commission
established under the Financial Crimes Commission
Act 2023”;
 Acts 2023 915

(b) in paragraph (c)(ii), by repealing sub subparagraph (A)

and replacing it by the following sub subparagraph –
(A) money laundering, to
the Financial Crimes
Commission under
the Financial Crimes
Commission Act 2023;
(6) The Dangerous Drugs Act is amended, in section 47(5)(a),
by deleting the words “order made under the Asset Recovery Act or under
section 16 of the Good Governance and Integrity Reporting Act” and
replacing them by the words “Order made under the Financial Crimes
Commission Act 2023”.
(7) The Declaration of Assets Act is amended –
(a) in section 2 –
(i) in the definition of “assets” –
(A) in paragraph (e), by inserting, after the
words “or watch”, the words “or gold
coin”;
(B) by inserting, after paragraph (e), the
following new paragraphs –
(ea) any virtual asset;
(eb) a work of art exceeding 500,000
rupees in value;
(C) by inserting, after paragraph (f), the
following new paragraph –
(fa) waqf property dedicated under the
Waqf Act;
(ii) by deleting the definition of “declaration” and
replacing it by the following definition –
“declaration” –
(a) means a declaration of assets and liabilities
made under section 4; and
916 Acts 2023

(b) includes a declaration made under

section 6;
(iii) by deleting the definition of “ICAC”;
(iv) by inserting, in the appropriate alphabetical
order, the following new definitions –
“Commission” means the Financial Crimes
Commission established under the Financial
Crimes Commission Act 2023;
“enforcement authority” means the Mauritius
Police Force, the Mauritius Revenue Authority,
the Financial Intelligence Unit or such other
body as may be prescribed;
“member of the National Assembly” includes
the Speaker of the National Assembly;
“member of the Rodrigues Regional Assembly”
includes the Chairperson of the Rodrigues
Regional Assembly;
“precious metal” –
(a) means gold, silver, platinum or
palladium; and
(b) includes any object which is composed of
gold, silver, platinum or palladium;
“precious stone” means diamond,
sapphire, ruby, emerald, alexandrite or
tanzanite;
(v) by adding the following new definition, the
full stop at the end of the definition of “trust
property” being deleted and replaced by a
semicolon –
“virtual asset” has the same meaning as in
the Virtual Asset and Initial Token Offerings
Services Act 2021.
 Acts 2023 917

(b) in section 4 –
(i) in subsection (1) –
(A) by repealing paragraph (c) and replacing it
by the following paragraph –
(c) after his seat becomes
vacant pursuant to
section 32 or 35 of
the Constitution,
section 19 or 24 of the
Rodrigues Regional
Assembly Act or
Parts III and IV of the
Local Government Act,
as the case may be,
(B) by deleting the word “ICAC” and replacing
it by the words “the Commission”;
(ii) by repealing subsection (2);
(iii) in subsection (3), by deleting the word “ICAC”
and replacing it by the words “the Commission”;
(iv) in subsection (4), by deleting the words
“this section” and replacing them by the words
“this Act”;
(v) in subsection (5), by deleting the word “ICAC”
and replacing it by the words “the Commission”;
(vi) by adding the following new subsection –
(6) For the purpose of –
(a) subsection (3)(a), a person
referred to in section 3(1)(e)
and (f) who, on being
appointed, has made a
declaration shall not be
required to make another
918 Acts 2023

declaration where he is
appointed to another post
which is equivalent to, or
higher than, the post for
which he made the first
declaration, provided that the
second appointment –
(i) is within a period of
5 years from his first
appointment; and
(ii) is within the public
service or local
government service,
as the case may be;
(b) subsection (3)(b), the office
of a person referred to
in section 3(1)(e) and (f)
becomes vacant where the
person retires or resigns from
the public service or local
government service, as the
case may be.
(c) in section 5(2), by deleting the words “section 4” and
replacing them by the words “this Act”;
(d) in section 6 –
(i) by numbering the existing provision as
subsection (1) –
(ii) in the newly numbered subsection (1) –
(A) by repealing paragraph (a) and replacing it
by the following paragraph –
(a) in section 3(1)(a), (b), (c), (d), (g),
(h) and (i) shall, within a period of
30 days, make a declaration to the
 Acts 2023 919

Commission where he, his spouse

or minor children –
(i) acquires, or disposes of, an
item of jewellery, precious
stone or metal, or watch or
gold coin exceeding 500,000
rupees in value;
(ii) acquires, or disposes of, a
work of art, the value of which
exceeds 500,000 rupees;
(iii) acquires, or disposes of,
any freehold or leasehold
immovable property registered
in Mauritius or abroad;
(iv) dedicates waqf property under
the Waqf Act;
(v) acquires, or disposes of, a
motor vehicle, a boat, a ship or
an aircraft;
(B) in paragraph (b), by deleting the word
“ICAC” and replacing it by the words
“the Commission”;
(iii) by adding the following new subsections –
(2) Any declaration made under this
section shall be made in such form as may be
prescribed.
(3) For the purpose of subsection (1)(b)(ii),
a person leaves office where he retires or resigns
from the public service or local government
service, as the case may be.
(e) in section 7 –
(i) in subsection (1), by deleting the word “ICAC”
and replacing it by the words “the Commission”;
920 Acts 2023

(ii) in subsections (2) and (3), by deleting the word

“ICAC” and replacing it by the words “The
Commission”;
(iii) in subsection (3A), by deleting the word “ICAC”
and replacing it by the words “the Commission”;
(iv) in subsection (4), by inserting, after the words
“on good cause shown”, the words “by the
enforcement authority for the purpose of its
investigation”;
(v) by repealing subsection (5);
(f) in Part III –
(i) by deleting the heading and replacing it by the
following heading –
PART III – POWERS OF COMMISSION

(ii) in section 8, by deleting the word “ICAC” and

replacing it by the words “the Commission”;
(iii) in section 9 –
(A) by numbering the existing provision as
subsection (1);
(B) in the newly numbered subsection (1), by
deleting the word “ICAC” and replacing it
by the words “the Commission”;
(C) by adding the following new subsection –
(2) (a) For the purpose of
subsection (1), the Commission may
require a relevant authority to furnish it
with any information and to produce any
book, document or record.
(b) A relevant authority
shall comply with any request made under
paragraph (a).
 Acts 2023 921

(iv) in section 10, in subsections (1) and (2), by

deleting the word “ICAC” and replacing it by
the words “the Commission”;
(g) in section 12, by repealing subsection (1);
(h) in section 16, by adding the following new subsection –
(4) Any declaration made under this Act to
the Independent Commission Against Corruption by a
person prior to the commencement of this subsection
shall be deemed to have been made to the Commission.
(8) The District and Intermediate Courts (Criminal Jurisdiction)
Act is amended –
(a) in section 2, in subsection (1), by inserting, in the
appropriate alphabetical order, the following new
definition –
“Director-General” means the Director-General of the
Financial Crimes Commission under the Financial
Crimes Commission Act 2023;
(b) in section 92 –
(i) by numbering the existing provision as
subsection (1);
(ii) in the newly numbered subsection (1), by deleting
the words “Where any person” and replacing
them by the words “Subject to subsection (2),
where any person”;
(iii) by adding the following new subsections –
(2) Where a person is charged with an
offence under the Financial Crimes Commission
Act 2023 or the Declaration of Assets Act before
the District Court or the Intermediate Court, an
appeal shall lie to the Supreme Court against
922 Acts 2023

any final decision of the Court by the Director-

General against any dismissal of a charge or, in
case of a conviction, against the imposition of
any sentence.

(3) For the purpose of subsection (2) –

“Commission” means the Financial
Crimes Commission established
under the Financial Crimes
Commission Act 2023.
(c) in section 94, in subsection (1)(b), by inserting, after
the words “Director of Public Prosecutions”, the words
“or the Director-General”.
(9) The Financial Intelligence and Anti-Money Laundering Act
is amended –
(a) in section 2 –
(i) by deleting the definitions “Agency”, “ARID”,
“Commission”, “Enforcement Authority”,
“exempt transaction” and “investigatory
authorities”;
(ii) by deleting the definitions “money laundering
offence”, “officer” and “property” and replacing
them by the following definitions –
“money laundering offence” means an offence
specified in Sub-part II of Part III of the Financial
Crimes Commission Act 2023;
“officer” includes the Director, an employee, an
agent and a legal representative;
“property” has the same meaning as in the
Financial Crimes Commission Act 2023;
 Acts 2023 923

(iii) in the definition of “relevant enactments”,

by deleting the words “, the Prevention of
Corruption Act” and replacing them by the
words “, the Financial Crimes Commission
Act 2023”;
(iv) by inserting, in the appropriate alphabetical
order, the following new definitions –
“competent authorities” –
(a) has the same meaning as in the Financial
Crimes Commission Act 2023; and
(b) includes Registrars;
“Financial Crimes Commission” means the
Financial Crimes Commission established under
the Financial Crimes Commission Act 2023;
“investigatory authority” has the same meaning
as in the Financial Crimes Commission
Act 2023;
(b) by repealing Part II;
(c) in section 19A(2) –
(i) by repealing paragraph (ga) and replacing it by
the following paragraph –
(ga) the Director-General of the
Financial Crimes Commission or
his representative;
(ii) by repealing paragraph (m);
(d) in section 19AA, in subsection (2)(a), by repealing
subparagraph (iii) and replacing it by the following
subparagraph –
(iii) the Director-General
of the Financial
Crimes Commission,
as co-chairperson;
924 Acts 2023

(e) in section 21 –
(i) in subsection (1), by inserting, after the words
“by itself or”, the words “shall,”;
(ii) in subsection (2), by deleting the words
“investigatory authority” and replacing them by
the words “investigatory authority not later than
48 hours of being aware of such information”;
(iii) in subsection (3), by deleting the words
“Prevention of Corruption Act” and replacing
them by the words “Financial Crimes
Commission Act 2023”;
(iv) by adding the following new subsection –
(5) (a) Any request made under
subsection (1) or (1A) shall, subject to
paragraph (b), be attended to by FIU within
21 days of such request.
(b) The period referred to in
paragraph (a) may, at the request of FIU, be
extended for a further period of 21 days.
(f) in section 31, in subsection (1), by deleting the word
“Commission” and replacing it by the words “Financial
Crimes Commission”;
(g) in the First Schedule, in Part I –
(i) in items 3, 4, 5 and 6, in the third column, by
deleting the word “FIU” and replacing it by the
words “Attorney-General’s Office”;
(ii) in item 8, in the third column, by deleting
the word “FIU” and replacing it by the words
“Assay Office”;
(iii) in item 9, in the third column, by deleting the
word “FIU” and replacing it by the words
“Real Estate Agent Authority”.
 Acts 2023 925

(10) The Financial Services Act is amended –

(a) in section 2, in the definition of “financial crime”,
in paragraph (b), by deleting the words “Financial
Intelligence and Anti-Money Laundering Act” and
replacing them by the words “Financial Crimes
Commission Act 2023”;
(b) in section 42(2)(b)(i), by inserting, after the word
“including”, the words “the Financial Crimes
Commission Act 2023,”.
(11) The Gambling Regulatory Authority Act is amended, in
section 155(2), by deleting the words “the Prevention of Corruption Act”
and replacing them by the words “the Financial Crimes Commission
Act 2023”.
(12) The Income Tax Act is amended –
(a) by repealing section 4A and replacing it by the following
section –
4A. Unexplained wealth
(1) Notwithstanding section 154, where the
Director-General has reasonable grounds to suspect
that a person has acquired unexplained wealth of at
least 2.5 million rupees in cash, he shall, in accordance
with the Financial Crimes Commission Act 2023, make
a written report to the Financial Crimes Commission
specifying the full name and address of the person and
the sum of the unexplained wealth.
(2) Notwithstanding section 4, where a report
is made under subsection (1), the sum specified in the
report shall, subject to this section, not be liable to
income tax.
(3) Where the Financial Crimes Commission
does not institute action for the confiscation of the
926 Acts 2023

sum specified in subsection (1), wholly or partly,

the Financial Crimes Commission shall inform the
Director-General, who shall as soon as is reasonably
practicable, in respect of any sum specified in the
report and which is not subject to confiscation, issue,
notwithstanding section 123A, an assessment in respect
of that sum.
(4) In this section –
“Financial Crimes Commission” means
the Financial Crimes Commission
established under the Financial Crimes
Commission Act 2023.
(b) in section 26, in paragraph (i), by deleting the words
“as a bribe” and replacing them by the words “, as a
gratification for a corruption offence”;
(c) in section 154 –
(i) in subsection (2), by repealing paragraph (f) and
replacing it by the following paragraph –
(f) the Financial Crimes
Commission Act 2023;
(ii) in subsection (3), by deleting the words “or in
any proceedings instituted under the Prevention
of Corruption Act” and replacing them by the
words “or in any proceedings instituted under
the Financial Crimes Commission Act 2023”.
(13) The Information and Communication Technologies Act
is amended, in section 32, in subsection (6), by deleting the words
“or the Independent Commission Against Corruption established under
the Prevention of Corruption Act”, wherever they appear.
 Acts 2023 927

(14) The Mauritius Revenue Authority Act is amended –

(a) in section 2, by inserting, in the appropriate alphabetical
order, the following new definition –
“Commission” means the Financial Crimes
Commission established under the Financial Crimes
Commission Act 2023;
(b) in section 4, in subsection (1), by inserting, after
paragraph (g), the following new paragraph, the word
“and” at the end of paragraph (g) being deleted –
(ga) monitor the assets and liabilities of any
declarant under section 160 of the Financial
Crimes Commission Act 2023; and
(c) in section 13, in subsection (2)(ac), by deleting the
words “Independent Commission against Corruption”
and replacing them by the word “Commission”;
(d) in section 14, in subsection (5), by inserting, after
the words “under this section”, the words “or under
section 160 of the Financial Crimes Commission
Act 2023”;
(e) by inserting, after section 14, the following new section –
14A. Penalty for late submission of declaration
of assets and liabilities under Financial Crimes
Commission Act 2023
(1) Where a person fails, without reasonable
excuse, to submit a declaration of his assets and
liabilities under section 160 of the Financial Crimes
Commission Act 2023 within the specified period,
he shall be liable to pay to the Authority a penalty
representing 5,000 rupees per month or part of the
month, until such time as the declaration is submitted,
provided that the total penalty payable shall not exceed
50,000 rupees.
928 Acts 2023

(2) Any person who is dissatisfied with a

decision of the Authority relating to the imposition of a
penalty pursuant to subsection (1), may, within 28 days
of the imposition of the penalty, apply to the Supreme
Court for a judicial review of such decision.
(f) in section 15A, by repealing subsection (4);
(g) in section 25, by adding the following new subsections –
(6) Any person who fails to make a declaration,
or who wilfully makes a false declaration, under
section 160 of the Financial Crimes Commission Act
2023 shall commit an offence and shall, on conviction,
be liable to a fine not exceeding one million rupees and
to imprisonment for a term not exceeding 5 years.
(7) Any spouse who, without any reasonable
excuse, fails to collaborate in disclosing his or her assets
and liabilities for the purpose of fulfilling a requirement
under section 160 of the Financial Crimes Commission
Act shall commit an offence and shall, on conviction,
be liable to a fine not exceeding 10,000 rupees and to
imprisonment for a term not exceeding 6 months.
(15) The Real Estate Agent Authority Act 2020 is amended, in
section 22, by repealing subsection (2) and replacing it by the following
subsection –
(2) The Authority shall, for the purpose of anti-
money laundering and combating the financing of terrorism
and proliferation, be responsible, under the Financial
Intelligence and Anti-Money Laundering Act and any other
relevant Act, for the supervision of real estate agents.
(16) The Registration of Associations Act is amended –
(a) in section 2, by deleting the definition of “investigatory
body” and replacing it by the following definition –
“investigatory authority” has the same meaning as in
the Financial Crimes Commission Act 2023;
 Acts 2023 929

(b) in section 14B, in subsection (3), by deleting the words

“investigatory body” and replacing them by the words
“investigatory authority”.
(17) The Trusts Act is amended, in section 2, in paragraph (b),
in the definition of “financial crime”, by deleting the words “Financial
Intelligence and Anti-Money Laundering Act” and replacing them by the
words “Financial Crimes Commission Act 2023”.
(18) The United Nations (Financial Prohibitions, Arms Embargo
and Travel Ban) Sanctions Act is amended –
(a) in section 2, by inserting, in the appropriate alphabetical
order, the following new definition –
“Financial Crimes Commission” means the Financial
Crimes Commission established under the Financial
Crimes Commission Act 2023;
(b) in section 3, by repealing subsection (2) and replacing
it by the following subsection –
(2) Any function or power conferred on the
Secretary for Home Affairs under this Act shall, in
his absence, be discharged or exercised by any other
officer not below the rank of Permanent Secretary, to
be designated by the Secretary to Cabinet and Head of
the Civil Service.
(c) in section 4(1), by inserting, after paragraph (d), the
following new paragraph, paragraphs (e), (f), (g), (h),
(i) and (j) being reletterred as paragraphs (f), (g), (h),
(i), (j) and (k) –
(e) the Director-General of the
Financial Crimes Commission;
(d) in section 6, in subsection (2), by deleting the words
“7 members” and replacing them by the words
“6 members”;
930 Acts 2023

(e) in Part V –
(i) in Sub-part F, in the heading, by deleting
the words “Administrator to Manage” and
replacing them by the words “Administration
of”;
(ii) in section 32 –
(A) by deleting the heading and replacing it by
the following heading –
32. Management of funds or other
assets
(B) in subsection (1), by deleting the words
“may appoint a fit and proper person as
administrator to manage those funds or
other assets” and replacing them by the
words “shall advise the Financial Crimes
Commission to manage, through its Asset
Recovery and Management Division,
those funds or other assets”;
(C) by repealing subsection (3);
(D) by repealing subsections (4) and (5)
and replacing them by the following
subsections –
(4) For the purpose of subsection (1),
the Financial Crimes Commission may,
notwithstanding section 23, realise any or
all of the assets of a listed or designated
party.
(5) The duties of the Asset
Recovery and Management Division of
the Financial Crimes Commission shall
cease upon the delisting of the designated
 Acts 2023 931

party or listed party and it shall use its

best endeavours to facilitate the return
of the funds or other assets under its
management.
(f) in section 43, by inserting, after the words “any
sub-committee”, the words “, or the Financial Crimes
Commission or any officer of the Commission”.
(19) The Value Added Tax Act is amended, in section 8(2), by
deleting the words “Prevention of Corruption Act” and replacing them by
the words “Financial Crimes Commission Act 2023”.
167. Employment of officers of ICAC, ARID and IRSA
(1) Notwithstanding any other enactment, every person employed
by ICAC, ARID and IRSA shall, on the commencement of section 165,
be dealt with in accordance with this section.
(2) Subject to this section, every person who –
(a) is employed on the permanent and pensionable
establishment of ICAC, ARID and IRSA shall, on
the commencement of section 165, be transferred on
the permanent and pensionable establishment of the
Commission; and
(b) is employed on contract by ICAC, ARID and IRSA
shall, on the commencement of section 165, be
transferred to the Commission.
(3) (a) Where a person refuses to be transferred to the
Commission under subsection (2)(a), he shall be deemed to have retired
on ground of abolition of office and he shall be paid his pension benefits in
accordance with such pension schemes as may be applicable to him.
(b) Where a person refuses to be transferred to the
Commission under subsection (2)(b), his contract of employment shall be
terminated and he shall be paid such benefits as provided in any relevant
enactment or his contract, whichever is more favourable.
932 Acts 2023

(4) (a) Where a person is transferred to the Commission under

subsection (2)(a), his period of service with ICAC, ARID or IRSA, as the
case may be, shall be deemed to be an unbroken period of service with the
Commission and he shall be deemed to have been transferred on the same
terms and conditions than those of his previous employment.
(b) Where a person is transferred to the Commission under
subsection (2)(b), his contract with ICAC, ARID or IRSA, as the case may
be, shall be deemed to have been entered with the Commission and he shall
be deemed to have been transferred on the same terms and conditions of
his contract.
(c) No person referred to in this section shall, on account
of his transfer to the Commission, be entitled to claim that his employment
has been terminated or adversely affected in breach of any enactment.
(5) (a) Where a person is transferred to the Commission under
subsection (2)(a), his employment with the Commission shall –
(i) not later than 180 days from the date of the
commencement of section 165 or not later than
such later date as may be prescribed; or
(ii) on the date he resigns, retires or otherwise ceases
to be in the employment of the Commission
within the period under subparagraph (i),
whichever is earlier, terminate.

(b) Where a person is transferred to the Commission under

subsection (2)(b), his employment with the Commission shall –
(i) not later than 180 days from the date of the
commencement of section 165 or not later than
such later date as may be prescribed; or
(ii) on the expiry of his contract within the period
under subparagraph (i),
whichever is earlier, terminate.
 Acts 2023 933

(6) (a) Every person whose employment is terminated pursuant

to subsection (5)(a)(i) shall, subject to subsection (7), be deemed to have
retired on the ground of abolition of office and shall be paid his pension
benefits in accordance with such pension schemes as may be applicable to
him.
(b) Every person whose employment is terminated
pursuant to subsection (5)(b)(i) shall be paid such benefits as provided for
in any relevant enactment or his contract, whichever is more favourable.
(7) Where a person is, not later than one month after the date of
termination of his employment under subsection (5)(a)(i), employed on the
permanent and pensionable establishment of the Commission, whether in
the same position or different position –
(a) his previous employment with the Commission shall
not be deemed to have been terminated;
(b) he shall not be paid any pension benefits; and
(c) his period of service shall be deemed to be an unbroken
period of service with the Commission.
(8) The Minister may make such regulations as he thinks fit for
the purpose of this section.

168. Other savings and transitional provisions

(1) Any proceedings, whether judicial or extra-judicial, started
by or against ICAC, ARID or IRSA and pending on the commencement of
this Act shall be deemed to have been started by or against the Commission.
(2) Any investigation or enquiry started by ICAC, ARID or IRSA
and pending on the commencement of this Act shall be taken over and
continued by the Commission.
(3) (a) Any prosecution in respect of any act or allegation
instituted under any of the repealed enactments shall, on the commencement
of this Act, continue under that repealed enactment as if this Act had not
come into operation.
934 Acts 2023

(b) A prosecution in respect of any act or allegation

so investigated under any of the repealed enactments may, on the
commencement of this Act, be instituted under that repealed enactment as
if this Act had not come into operation.
(c) The Court shall, in respect of any prosecution instituted
under paragraph (a) or (b), have all the powers that it could exercise
pursuant to any of the repealed enactments as if this Act had not come into
operation.
(4) (a) Any Order issued by a Judge or Court under the
repealed enactments and valid on the commencement of this Act shall be
deemed to have been issued by a Judge or Court under this Act.
(b) Any application for an Order made under the repealed
enactments and pending on the commencement of this Act shall be deemed
to have been made under this Act and shall be dealt with in accordance
with this Act.
(5) (a) A Restraining Order, Confiscation Order, Restriction
Order or Recovery Order issued under the repealed Asset Recovery Act and
valid on the commencement of this Act shall be deemed to be a Criminal
Attachment Order, Criminal Confiscation Order, Civil Attachment Order
or Civil Confiscation Order, respectively, issued under this Act.
(b) An application for a Restraining Order, Confiscation
Order, Restriction Order or Recovery Order made under the repealed Asset
Recovery Act and pending on the commencement of this Act shall be
deemed to be an application made under this Act for a Criminal Attachment
Order, Criminal Confiscation Order, Civil Attachment Order or Civil
Confiscation Order, respectively, and shall be dealt with in accordance
with this Act.
(6) All rights, obligations and liabilities subsisting in favour
of or against ICAC, ARID or IRSA shall, on the commencement of this
Act, continue to exist under the same terms and conditions in favour of or
against the Commission.
 Acts 2023 935

(7) The assets and funds of the ICAC, ARID or IRSA shall, on the
commencement of this Act, vest in the Commission.
(8) Any property seized or confiscated by ICAC, ARID or IRSA
shall, on the commencement of this Act, be deemed to have been seized or
confiscated by the Commission and shall be dealt with in accordance with
this Act.
(9) Any act done by ICAC, ARID or IRSA shall, on the
commencement of this Act, be deemed to have been done, and shall
continue to be done, by the Commission.
(10) Where this Act does not make provision for any saving or
transition, the Minister may make such regulations as may be necessary for
such saving or transition.

169. Commencement
(1) Subject to subsection (2), this Act shall come into operation
on a date to be fixed by Proclamation.
(2) Different dates may be fixed for the coming into operation of
different sections of this Act.

Passed by the National Assembly on the nineteenth day of December

two thousand and twenty three.

Urmeelah Devi Ramchurn (Ms)

Acting Clerk of the National Assembly
__________________
936 Acts 2023

FIRST SCHEDULE
[Section 160(1)]

DECLARATION OF ASSETS AND LIABILITIES FORM

I, ……………………………………………………….... (name), bearing

National Identity Card number …………………………………, holding
the office of …….……………………………........… (designation) and
residing at ………………………………………………………. (address),
affirm/declare* that –

(a) I am single/married/widowed/divorced* to Mr/Mrs …….....……

….......................................... (name), holder of National Identity
Card number ……….……………........ on .............................. (date)
under the system of ………………………………......;

(b) particulars of assets held by me, my spouse and minor children are
as follows –
(i) money, in any currency, in bank accounts in local banks and
foreign banks (savings/current and fixed deposit accounts
and others) follows –
.................................................................................................
(ii) money deposited in a non-bank deposit taking institution/s
licensed by the Bank of Mauritius –

SN Name of Reference Balance at Name of account

institution no. institution holder**
 Acts 2023 937

FIRST SCHEDULE - Continued

(iii) cash in hand, exceeding one million rupees, in any currency

accepted as legal tender in any country –

SN Amount Name of owner

(iv) securities, including stocks, bonds, treasury bills or other

units held in Mauritius or abroad –

SN Name and Organisation Cost of In whose

description in which acquisition name held
being held or market
value

(v) shares or any interest, including any joint ownership, in a

company, société or partnership –

SN Name and Organisation Face value In whose

description in which or cost of name held
being held acquisition
per share
938 Acts 2023

FIRST SCHEDULE - Continued

(vi) trust property –

SN Name of Settlor** Beneficiary** Amount

trust invested

(vii) any item of jewellery, precious stone or metal, or watch or

gold coin, exceeding 500,000 rupees in value –

SN Item description Value Name of owner

(viii) any virtual asset –

SN Item description Value Name of owner

(ix) any work of art exceeding 500,000 rupees in value –

SN Item description Value Name of owner

 Acts 2023 939

FIRST SCHEDULE - Continued

(x) any freehold or leasehold immovable property registered in

Mauritius or abroad –

SN Transcription volume Location Registered

number or Parcel owner
identification number

(xi) any freehold or leasehold immovable property which, at the

time of declaration, has been purchased but is still subject to
registration in Mauritius or abroad –

SN Location Purchased by

(xii) motor vehicle(s) –

SN Make & model Registration Registered owner

number
940 Acts 2023

FIRST SCHEDULE - Continued

(xiii) boat(s)/ship(s) –

SN Type** Pleasure craft Country of Registered

number/ registration owner
artisanal and
fishery no. registration
number (for
ship(s))

(xiv) aircraft –
SN Make and model ACF Registered
number owner

(xv) waqf property dedicated under the Waqf Act –

SN Item description Value Name of owner

 Acts 2023 941

FIRST SCHEDULE - Continued

(c) the following person holds assets for me and on my behalf in my

capacity as ultimate beneficiary –
Name ……………………………………………………………….
Age ………………………………………………………………….
NIC no. …………………………………………………………….
Residential address ………………………………………………….
Details of assets ……………………………………………………..
……………………………………………………...................……

(d) particulars of my liabilities** and liabilities of my spouse, including

any joint liabilities, are –
(i) …………………………………………………………….…
(ii) ……………………………………………………………….
(iii) …………………………………………………………….…

(e) any property sold, transferred or donated to children of age

and grandchildren, in any form or manner whatsoever, including
income or benefits from any account, partnership or trust** are
as follows **–

(i) myself, includes –

……………………………………………………………….
………………………………………………………….……
……………………………………………………….………
………………………………………………………....…….
942 Acts 2023

FIRST SCHEDULE - Continued

(ii) my spouse, includes –

……………………………………………………………….
………………………………………………………………
…………………………………………………………….…
…………………………………….........……………………

I, .................................................................. (full name of signatory in

BLOCK LETTERS), do hereby declare that the information I have given
on this form is true and correct.

…………………………. …………………………
Date Signature

* Delete as appropriate
_______________
 Acts 2023 943

SECOND SCHEDULE
[Section 161]

OATH OF CONFIDENTIALITY

I, …………………………………………, hereby make oath/solemn

affirmation* as a ………..........…… and declare that in the discharge of my
functions and exercise of my powers under the Financial Crimes
Commission Act 2023, I shall deal with and regard all documents and
information relating to the operations of the Financial Crimes Commission
and to which I have access as SECRET AND CONFIDENTIAL and refrain
from disclosing any such document and information to any unauthorised
person.

Sworn/solemnly affirmed* by the

abovenamed before me at ...................
................................... this ....... day of
.............................. 20….. Before me

………………...............…..…..
District Magistrate of
................................. Court
* Delete as appropriate
_______________