Section 12: Regulations

12. Regulations (1) The Minister to whom responsibility for the subject of finance is assigned may— (a) make such regulations as he thinks fit for the purposes of this Act; (b) by regulations, amend the Schedule. (2) Any regulations made under this Act may provide for the taking of fees and levying of charges. [S. 12 inserted by s. 2 (a) of Act 37 of 2011 w.e.f. 1 January 2012.] 13. – 14. — SCHEDULE [Section 4] ADVERTISING STRUCTURE FEE Fee chargeable in Date payable respect of every financial year or every quarter Financial Quarter Advertising structure of an Year (Rs) area— (Rs) (a) not exceeding 2 m2 5,000 1,250 (a) In respect of every financial year— (b) exceeding 2 m2 but not 7,500 1,875 exceeding 3 m2 where a written permission from the highway (c) exceeding 3 m2 but not 10,000 2,500 authority or a local exceeding 4 m2 authority has been granted— (d) exceeding 4 m2 but not 12,500 3,125 (i) before 1 January exceeding 5 m2 2013 and is in (e) exceeding 5 m2 but not 15,000 3,750 force at 31 Decemexceeding 6 m2 ber 2012, the fee chargeable shall be (f) exceeding 6 m2 but not 17,500 4,375 payable not later exceeding 7 m2 than 31 January 2013; (g) exceeding 7 m2 but not 20,000 5,000 exceeding 8 m2 (ii) on or after 1 January 2013, the fee (h) exceeding 8 m2 but not 22,500 5,625 chargeable shall be exceeding 9 m2 payable not later than one month after the date of the written permission; A5 – 5 [Issue 5] Advertisements Regulation Act SCHEDULE—continued Fee chargeable in Date payable respect of every financial year or every quarter Financial Quarter Advertising structure of an Year (Rs) area— (Rs) (i) exceeding 9 m2 but not 25,000 6,250 (b) in respect of every quarexceeding 10 m2 ter— (j) exceeding 10 m2 but 27,500 6,875 where a written permisnot exceeding 11 m2 sion from the highway authority or a local autho- (k) exceeding 11 m2 but 30,000 7,500 rity has been granted— not exceeding 12 m2 (i) before 1 January 2013 and is in force (l) exceeding 12 m2 but 40,000 10,000 at 31 December not exceeding 24 m2 2012, the fee (m) exceeding 24 m2 but 50,000 12,500 charge-able shall be not exceeding 33 m2 payable not later than 15 January (n) exceeding 33 m2 but 60,000 15,000 2013, 15 April 2013, not exceeding 36 m2 15 July 2013 and 15 October 2013, (o) exceeding 36 m2 70,000 17,500 respectively; (ii) on or after 1 January 2013, the fee chargeable shall be payable not later than fifteen days after the date of the written permission in respect of the quarter in which the permission is granted and thereafter not later than 15 January, 15 April, 15 July and 15 October, respectively, as the case may be. [Schedule inserted by s. 2 (b) of Act 37 of 2011 w.e.f. 1 January 2012; repealed and replaced by GN 59 of 2012 w.e.f. 1 January 2012; s. 2 (f) of Act 26 of 2012 w.e.f. 1 January 2013.] [Issue 5] A5 – 6 Revised Laws of Mauritius SCHEDULE—continued PART B – IN RESPECT OF FINANCIAL YEAR 2013 AND IN RESPECT OF EVERY SUBSEQUENT FINANCIAL YEAR Advertising structure Fee Date payable chargeable (Rs) Advertising structure on field board or billboard, whether mechanical, electrical, electronic or in any other form, of an area— (a) not exceeding 2 m2 5,000 In respect of a valid written permission (b) exceeding 2 m2 but not exceeding 3 m2 7,500 from the highway au- (c) exceeding 3 m2 but not exceeding 4 m2 10,000 thority or local authority granted— (d) exceeding 4 m2 but not exceeding 5 m2 12,500 (a) before 1 January (e) exceeding 5 m2 but not exceeding 6 m2 15,000 in a payable chargeable (Rs) Advertising structure on field board or billboard, whether mechanical, electrical, electronic or in any other form, of an area— (a) not exceeding 2 m2 5,000 In respect of a valid written permission (b) exceeding 2 m2 but not exceeding 3 m2 7,500 from the highway au- (c) exceeding 3 m2 but not exceeding 4 m2 10,000 thority or local authority granted— (d) exceeding 4 m2 but not exceeding 5 m2 12,500 (a) before 1 January (e) exceeding 5 m2 but not exceeding 6 m2 15,000 in a financial year, the fee chargeable is payable in that financial year not later than 31 January 2012; or (f) exceeding 6 m2 but not exceeding 7 m2 17,500 (b) on or after 1 January in a (g) exceeding 7 m2 but not exceeding 8 m2 20,000 financial year, the (h) exceeding 8 m2 but not exceeding 9 m2 22,500 fee chargeable is payable not later (i) exceeding 9 m2 but not exceeding 10 m2 25,000 than one month after the date of (j) exceeding 10 m2 but not exceeding 11 m2 27,500 the written per- (k) exceeding 11 m2 but not exceeding 12 m2 30,000 mission. (l) exceeding 12 m2 but not exceeding 24 m2 40,000 (m) exceeding 24 m2 but not exceeding 33 m2 50,000 (n) exceeding 33 m2 but not exceeding 36 m2 60,000 (o) exceeding 36 m2 70,000 [Schedule inserted by s. 2 (b) of Act 37 of 2011 w.e.f. 1 January 2012; repealed and replaced by GN 59 of 2012 w.e.f. 1 January 2012.] A5 – 7 [Issue 4]