Section 7A: Penalty in respect of non-registered advertising structure

7A. Penalty in respect of non-registered advertising structure (1) Without prejudice to any action which the highway authority or local authority, as the case may be, may take under any enactment, where an owner has erected an advertising structure without the prior written permission of the highway authority or local authority, as the case may be, the Director-General shall, by notice in writing, require the owner to pay, not later than 28 days from the date of the notice, in respect of every financial year until the advertising structure is duly registered under section 6, a penalty equivalent to 3 times the appropriate fee specified in the Schedule. (2) Where an owner who has been issued with a notice under subsection (1) is dissatisfied with the notice, he may, within 28 days from the date of the notice, object to the claim in the manner specified in section 38 of the Value Added Tax Act. (3) The procedure set out in sections 38 and 39 of the Value Added Tax Act shall apply to an objection made under subsection (2). (4) Where the owner referred to in subsection (2) is aggrieved by a determination of his objection, he may lodge written representations with the Clerk of the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 7A inserted by s. 2 (b) of Act 10 of 2017 w.e.f. 1 October 2017.]