Section 2: Interpretation

2. Interpretation In this Act— “advertising structure” has the same meaning as in the Roads Act; “Director-General” has the same meaning as in the Mauritius Revenue Authority Act; “fee” or “advertising structure fee”— (a) means the advertising structure fee chargeable under section 4; and (b) includes any penalty and interest referred to in sections 6 (1A), 7 and 7A; but (c) does not include any fine; “financial year” means the period of 12 months ending on 31 December in any year; “highway authority” has the same meaning as in the Roads Act; “local authority” has the same meaning as in the Local Government Act; “owner”, in relation to an advertising structure, includes— (a) the person who is the owner of the advertising structure; (b) in respect of an advertising structure situate on State land, or Pas Géométriques, the lessee of the site; A5 – 1 [Issue 10] Advertisements Regulation Act (c) in respect of a leased advertising structure, the person who receives rent or, if the advertising structure were to be let, would be entitled to receive the rent, whether for his own benefit or that of another person; or (d) where the owner cannot be found or ascertained, the person whose product or service is being advertised by means of the structure. [S. 2 repealed and replaced by s. 146 (1) of Act 32 of 2003 w.e.f. 7 August 2004; amended by s. 165 (1) of Act 36 of 2011 w.e.f. 15 December 2011; repealed and replaced by s. 2 (a) of Act 37 of 2011 w.e.f. 1 January 2012; s. 2 (a) of Act 26 of 2012 w.e.f. 1 January 2013; amended by s. 2 (a) of Act 9 of 2015 w.e.f. 14 May 2015; s. 2 (a) of Act 10 of 2017 w.e.f. 1 October 2017.]