THE LAND (DUTIES & TAXES) ACT - CAMPEMENT SITE TAX

s. 16 - Interpretation
1. "campement site" means any land which is situated wholly or partly within 81.21 metres from the high water mark
  1. does not include freehold land.
2. "owner" means
  1. in respect of a campement site situate on pas geometriques, the lessee of the site
  2. the person who is the owner by acquisition, succession, donation, legacy or prescription, of the site
  3. where no such person can be found or ascertained, the occupier of the site
s. 17 - Plan
1. The authorised officer shall prepare a plan indicating the various zones in which are situated campement sites.
2. inspect during office hours the plan.
s. 18 - Register
1. a register in which the authorised officer shall enter the particulars of every campement site and of every declaration made under s. 19
2. Any person may, on application made to the authorised officer, inspect the register during office hours.
. 19 - Declaration
1. Every owner of a campement site shall make a declaration in a form approved by the authorised officer
  1. acquiring
  2. becoming the lessee of a campement site
2. in the case of inheritance, be made by the heirs or any one of them.
3. Every person who contravenes this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees.
s. 20 - Powers of authorised officer
1. at all reasonable times and, if so required, on production of proof of his authority, enter on and inspect the land
2. require by notice the owner or occupier of the land to furnish in writing, within such period as may be specified in the notice, such information relating to the land or to its ownership or occupation, as he may require.
3. Any person who ...shall commit an offence, and shall, on conviction, be liable to a fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 3 months.
s. 21 - Notice of entry on register
1. Where the authorised officer is of opinion that any campement site in respect of which a declaration has not been made under section 19 ought to be entered on the register, he shall enter the campement site on the register and give notice to the owner or the occupier of the campement site of his decision, giving reasons for his decision.
s. 22 - Removal of entry on register
1. Where any site which is entered on the register, is, in the opinion of its owner, no longer a campement site, the owner may, by notice, require the authorised officer to remove the site from the register.
2. The officer - he shall give notice of his decision to the owner, giving reasons for the decision.
s. 23 - Campement site tax
1. There shall be levied on every owner of a campement site situated in a zone specified in Part I of the Fifth Schedule an annual tax to be known as the campement site tax at the appropriate rate specified in Part II of the Schedule.
2. the tax shall be payable to the authorised officer on or before 31 July in every year.
3. The owner of a campement site who fails to pay the tax within the period specified or s. 51 (4) shall be liable to, in addition to the tax, a surcharge representing
  1. 10% of the campement site tax for the first month or part of the month during which the campement site tax remains unpaid
  2. 2% of the campement site tax excluding the surcharge for each subsequent month or part of the month during which the campement site tax remains unpaid
  3. up to a maximum of 50% of the campement site tax
s. 24 - Written representation to Assessment Review Committee
1. Any person who is aggrieved by a decision taken by the authorised officer under this Part may, within 28 days of the notification of the decision, lodge written representations with the Clerk to the Committee in accordance with s. 19 of the Mauritius Revenue Authority Act.
2. Where the Committee cancels or amends a decision of the authorised officer, it shall order the authorised officer
  1. to refund to the appellant the amount of any tax paid, together with interest at the legal rate on the amount of the refund from the date of payment
  2. to remove or amend any entry made in the register
3. Where the Minister cancels or amends a decision of the authorised officer, he shall order the authorised officer
  1. to refund to the appellant the amount of any tax paid, together with interest at the legal rate on the amount of the refund from the date of payment
  2. to remove or amend any entry made in the register
s. 23 - Service of notice
1. Any notice which is to be given to the authorised person may be sent to him by post
2. Any notice which is required to be given by the authorised officer to the owner of a campement site may
  1. be given to him personally or to his authorised agent
  2. be sent by post to his last known address or that of his authorised agent
  3. where the owner of his authorised agent cannot be found, or his address is not known, posted up in a conspicuous position on the site
s. 26 - Brurden of proof
1. the burden of proof that any tax has been paid or any campement site is exempt from tax shall lie on the person
  1. liable to pay the tax
  2. claiming that the tax has been paid
  3. claiming that the campement site is exempt from tax

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THE LAND (DUTIES & TAXES) ACT - CAMPEMENT SITE TAX

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