The Republic of Mauritius is an island nation off the coast of Africa, near Madagascar. Your coin celebrates their independence in 1968.
These coins were minted in copper-nickel in only 1971, and in a very low mintage. These are the approximate values that the catalogs report:
worn: less than $1 US dollar approximate catalog value
average circulated: $2
well preserved: $5
fully uncirculated: $10
A mint state example with few bag marks and exceptional eye appeal may sell at upwards of $15 to the right buyer.
Now, the proof issues of these coins were not made in copper-nickel, but in silver. According to the highly reliable coin web site, 24carat.co.uk, the 1971 proof 10 rupees coin contains 0.595 troy ounces of pure silver. Silver today runs about $23.50 US dollars per ounce, so the silver value of your coin is 0.595 x $23.50, or about $14.
However, these coins were minted in extraordinarily small amounts. While I don't like that modern mints purposely limit the number of proof coins they issue to drive values up, there is no denying the fact that these coins are incredibly scarce.
For proof issues in silver (which weigh 20 grams, as opposed to the copper-nickel coin's 17.6 grams), the catalogs report approximate values of $110 US dollars.
This only applies to coins that have the full proof look, which means that it has not picked up any wear, ugly fingerprints, spots, staining, scratches or anything that taints its mirror-like surfaces and immaculate frosted devices.