Section 57: Regulations

57. Regulations (1) The Minister may— (a) make such regulations as he thinks fit for the purposes of this Act; and (b) by regulations, amend the Schedules. (2) Any regulations made under this section may provide for the levying of fees and charges. (3) Regulations made under subsection (1) may provide that any person who contravenes them shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years and that excisable goods which are the subject matter of the contravention shall be liable to forfeiture. [S. 57 amended by s. 10 (j) of Act 15 of 2006 w.e.f. 7 August 2006.] 57A. – 59. — E15 – 27 [Issue 9] Excise Act FIRST SCHEDULE [Sections 2, 3 and 3A] EDITORIAL NOTE: The First Schedule has not been reproduced as it is subject to frequent changes and is likely to be substantially out of date by the time of publication of this volume or any Supplement to it. [First Sch. amended by s. 4 of Act 9 of 1997 w.e.f. 10 June 1997; s. 2 (c) of Act 10 of 1998 w.e.f. 9 June 1998; s. 6 (b) of Act 18 of 1999 w.e.f. 14 June 1999; s. 7 (e) of Act 23 of 2001 w.e.f. 12 June 2001; s. 7 of Act 20 of 2002 w.e.f. 15 June 2002; s. 7 (b) of Act 18 of 2003 w.e.f. 10 June 2003; s. 8 of Act 28 of 2004 w.e.f. 12 June 2004; s. 11 (b) of Act 14 of 2005 w.e.f. 5 April 2005; s. 10 (m) of Act 15 of 2006 w.e.f. 7 August 2006; s. 9 (d) of Act 18 of 2008 w.e.f. 7 June 2008; s. 13 (c) of Act 14 of 2009 w.e.f. 23 May 2009; s. 6 (f) (i) of Act 10 of 2010 w.e.f. 20 November 2010; s. 6 (f) (ii) of Act 10 of 2010 w.e.f. 4 January 2011; GN 57 of 1997 w.e.f. 7 June 1997; GN 138 of 1997 w.e.f. 5 September 1996; GN 203 of 1997 w.e.f. 17 June 1994; GN 146 of 1998 w.e.f. 7 September 1998; GN 23 of 1999 w.e.f. 1 February 1999; GN 138 of 2000 w.e.f. 30 September 2000; GN 58 of 2001 w.e.f. 12 June 2001; GN 91 of 2001 w.e.f. 12 June 2001; GN 100 of 2003 w.e.f. 19 July 2003; GN 104 of 2003 w.e.f. 23 July 2003; GN 47 of 2005 w.e.f. 5 April 2005; GN 114 of 2005 w.e.f. 11 July 2005; GN 160 of 2005 w.e.f. 31 August 2005; GN 28 of 2006 w.e.f. 11 March 2006; GN 60 of 2006 w.e.f. 10 June 2006; GN 81 of 2006 w.e.f. 1 July 2006; GN 125 of 2007 w.e.f. 6 September 2007; GN 228 of 2007 w.e.f. 31 December 2007; GN 27 of 2008 w.e.f. 9 February 2008; GN 107 of 2008 w.e.f. 1 July 2008; GN 271 of 2008 w.e.f. 20 December 2008; GN 10 of 2009 w.e.f. 1 January 2009; GN 74 of 2009 w.e.f. 1 July 2009; GN 122 of 2009 w.e.f. 1 July 2009; GN 150 of 2009 w.e.f. 19 November 2009; GN 182 of 2010 w.e.f. 8 March and 15 September 2010; GN 222 of 2010 w.e.f. 20 November 2010; GN 231 of 2010 w.e.f. 28 December 2010; GN 121 of 2011 w.e.f. 23 March 2011; s. 6 of Act 19 of 2011 w.e.f. 13 July 2011; GN 188 of 2011 w.e.f. 5 November 2011; s. 6 (d) of Act 37 of 2011 w.e.f. 5 November 2011; 15 December 2011; GN 120 of 2012 w.e.f. 14 September 2011; 4 November 2011; 16 December 2011; s. 8 (k) of Act 26 of 2012 w.e.f. 10 November 2012; 22 December 2012; 4 February 2013; 1 September 2013; GN 2 of 2013 w.e.f. 1 January 2013; GN 194 of 2013 w.e.f. 1 January 2013; s. 7 (g) of Act 26 of 2013 w.e.f. 9 November 2013 and 1 January 2014; GN 1 of 2014 w.e.f. 16 December 2011; 1 August 2013; 1 September 2013; 25 October 2013; 4 November 2013; GN 65 of 2014 w.e.f. 19 April 2014; GN 155 of 2014 w.e.f. 9 May 2014, 9 August 2014; GN 173 of 2014 w.e.f. 15 September 2014; GN 184 of 2014 w.e.f. 20 September 2014; GN 230 of 2014 w.e.f. 31 December 2014; s. 18 (f) o February 2013; 1 September 2013; GN 2 of 2013 w.e.f. 1 January 2013; GN 194 of 2013 w.e.f. 1 January 2013; s. 7 (g) of Act 26 of 2013 w.e.f. 9 November 2013 and 1 January 2014; GN 1 of 2014 w.e.f. 16 December 2011; 1 August 2013; 1 September 2013; 25 October 2013; 4 November 2013; GN 65 of 2014 w.e.f. 19 April 2014; GN 155 of 2014 w.e.f. 9 May 2014, 9 August 2014; GN 173 of 2014 w.e.f. 15 September 2014; GN 184 of 2014 w.e.f. 20 September 2014; GN 230 of 2014 w.e.f. 31 December 2014; s. 18 (f) of Act 18 of 2016 w.e.f. 30 July 2016; 7 September 2016; 1 October 2016 and 1 February 2017; 28 May 2015; 16 September 2015; GN 218 of 2016 w.e.f. 1 October 2016; 1 September 2016.] [Issue 9] E15 – 28 Revised Laws of Mauritius SECOND SCHEDULE [Sections 2, 9, 10, 11, 12, 13, 14 and 51] PART I Column 1 Column 2 Column 3 Licence Licence fee Business authorised Yearly (Rs) Bottle of liquor 3,000 To bottle liquor imported or purchased in bulk Bottle of water 500 To bottle and sell water Brewer 20,000 To manufacture and sell beer, shandy, cider, perry and other alcoholic beverages Dealer in liquor and alcoholic 6,000 To sell by wholesale to a retailer products (Wholesale) of liquor and alcoholic products Distiller-bottler 120,000 (1) To distill at his factory alcohol and liquor (2) To manufacture from the products of his distillation for sale, alcoholic products, matured rum, matured liquor, matured alcohol, alcoholic beverages, spirit vinegar, denatured alcohol, combustible fuel or any other product manufactured from excisable goods as the Director-General may approve (3) To manufacture liquor or bottle liquor imported or purchased in bulk (4) To sell at his factory— (a) to a distiller-bottler, alcohol and liquor, whether matured or not, in containers of not less than 200 litres; (b) to a manufacturer of alcoholic products, alcohol, whether matured or not, in containers of not less than 200 litres; and continued E15 – 29 [Issue 9] Excise Act SECOND SCHEDULE–continued Column 1 Column 2 Column 3 Licence Licence fee Business authorised Yearly (Rs) (c) alcohol for use in the manufacture of other products Importer or manufacturer of 1,500 To import, manufacture and sell sugar sweetened non-alcoholic sugar sweetened non-alcoholic beverages beverages Manufacturer of alcoholic 120,000 (1) To manufacture and sell products and liquor alcoholic products (2) To manufacture and sell liquor (3) To bottle and sell liquor imported or purchased in bulk Manufacturer of carrier bags 500 To manufacture and sell carrier bags with or without handle and with or without gussets, including vest type carrier bags Manufacturer of cigarettes and 10,000 To manufacture and sell cigarettes other tobacco products and other tobacco products Manufacturer of essential oils 500 To manufacture and sell essential and essences oils and essences Manufacturer of island recipe 12,000 To manufacture and sell island rum recipe rum Manufacturer of island wine, 12,000 To manufacture and sell island made wine, admixed wine, fruit wine, made wine, admixed wine, wine, fortified island wine, for- fruit wine, fortified island wine, tified fruit wine and vinegar fortified fruit wine and vinegar Manufacturer of medicinal tinc- 500 To manufacture and sell medicitures and drugs nal tinctures and drugs to pharmacists only Manufacturer of motor cycles 5,000 To manufacture and sell motor cycles Manufacturer of motor vehicles 10,000 To manufacture and sell motor vehicles Manufacturer of perfumed spir- 1,500 To e, admixed wine, fruit wine, made wine, admixed wine, wine, fortified island wine, for- fruit wine, fortified island wine, tified fruit wine and vinegar fortified fruit wine and vinegar Manufacturer of medicinal tinc- 500 To manufacture and sell medicitures and drugs nal tinctures and drugs to pharmacists only Manufacturer of motor cycles 5,000 To manufacture and sell motor cycles Manufacturer of motor vehicles 10,000 To manufacture and sell motor vehicles Manufacturer of perfumed spir- 1,500 To manufacture and sell perits and cosmetics fumed spirits and cosmetics Manufacturer of spirit cooler 20,000 To manufacture and sell spirit cooler Manufacturer of wine, fortified 12,000 To manufacture and sell wine, wine and vinegar fortified wine and vinegar continued [Issue 9] E15 – 30 Revised Laws of Mauritius SECOND SCHEDULE–continued PART II Column 1 Column 2 Column 3 Licence Licence fee Business authorised Yearly Rs Shipchandler— Liquor and al- 2,000 To sell liquor, rum, local rum and coholic products compounded spirits for consumption on ships only Retailer of beer and alcoholic 1,000 To sell by retail, beer, shandy, beverages cider, perry, spirit cooler and other alcoholic beverages for consumption on and off the premises Retailer of liquor and alcoholic 2,000 To sell by retail liquor and alcoproducts — Hotel and Guest holic products to residents for House consumption on and off the premises Retailer of liquor and alcoholic 4,000 To sell by retail, liquor and alcoproducts — off holic products for consumption off the premises Retailer of liquor and alcoholic 5,000 To sell by retail, liquor and alcoproducts — on and off holic products for consumption on and off the premises Retailer of liquor — Night Club 4,000 To sell liquor for consumption on the premises Retailer of liquor — Private 2,000 To sell by retail liquor and alcoClub holic products to the club’s members for consumption on the premises Retailer of liquor and alcoholic 4,000 To sell by retail liquor and alcoproducts — Restaurant holic products for consumption on the premises Retailer of liquor and alcoholic 6,000 To sell by retail liquor and alcoproducts — Casino or Gaming holic products for consumption House on the premises Retailer of beer, alcoholic bev- 4,000 To sell by retail beer, alcoholic erages, alcoholic products and beverages, alcoholic products liquor — Pub and liquor for consumption on the premises Retailer of beer, alcoholic bev- 2,000 To sell by retail beer, alcoholic erages, alcoholic products and beverages, alcoholic products liquor — Table d’ Hote and liquor for consumption on the premises continued E15 – 31 [Issue 9] Excise Act SECOND SCHEDULE–continued PART III Column 1 Column 2 Column 3 Licence Licence fee Business authorised Yearly (Rs) Retailer of liquor and alcoholic 1,000 To sell liquor, rum and other products (Occasional) alcoholic products by the glass or small quantity during the period specified in the licence for consumption on the premises Retailer of liquor and alcoholic 1,000 To sell by retail liquor and alcoproducts (Restaurant) (Exten- holic products outside the presion) scribed hours for consumption on the premises [Second Sch. repealed and replaced by s. 7 (c) of Act 18 of 2003 w.e.f. 1 January 2004; amended by GN 60 of 2006 w.e.f. 10 June 2006; GN 81 of 2006 w.e.f. 1 July 2006; s. 166 (2) of Act 9 of 2007 w.e.f. 6 December 2007; repealed and replaced by s. 6 (g) of Act 10 of 2010 w.e.f. 1 January 2011; repealed and replaced by s. 8 (k) of Act 2 d alcoholic 1,000 To sell by retail liquor and alcoproducts (Restaurant) (Exten- holic products outside the presion) scribed hours for consumption on the premises [Second Sch. repealed and replaced by s. 7 (c) of Act 18 of 2003 w.e.f. 1 January 2004; amended by GN 60 of 2006 w.e.f. 10 June 2006; GN 81 of 2006 w.e.f. 1 July 2006; s. 166 (2) of Act 9 of 2007 w.e.f. 6 December 2007; repealed and replaced by s. 6 (g) of Act 10 of 2010 w.e.f. 1 January 2011; repealed and replaced by s. 8 (k) of Act 26 of 2012 amended by s. 8 (l) of Act 26 of 2012 w.e.f. 22 December 2012; GN 49 of 2014 w.e.f. 22 March 2014; GN 218 of 2016 w.e.f. 29 October 2016.] THIRD SCHEDULE [Section 57A (1)] Licence held on 31 December 2010 Licence on renewal on or after 1 January Retailer of beer, shandy, cider, perry, Retailer of beer and alcoholic beverages spirit cooler and other alcoholic beverages Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (Co-operative Store) — on and off Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (off) — off Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (on and off) — on and off Retailer of liquor Retailer of liquor and alcoholic products — on and off Retailer of liquor — (Night club) Retailer of liquor — Night club Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (Airport or Port refreshment room) — Restaurant Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (Boarding house) — Hotel/guest house Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (Casino or gaming house) — Casino or gaming house continued [Issue 9] E15 – 32 Revised Laws of Mauritius THIRD SCHEDULE–continued Licence held on 31 December 2010 Licence on renewal on or after 1 January Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (Hotel) — Hotel/guest house Retailer of liquor and alcoholic products Retailer of liquor — Private club (Private club) Retailer of liquor and alcoholic products Retailer of liquor and alcoholic products (Restaurant) — Restaurant [Third Sch. inserted by s. 6 (h) of Act 10 of 2010 w.e.f. 1 January 2011.] FOURTH SCHEDULE [Section 52A (1)] FORMULA A = (R × Q) – P Where— A is the amount of refund to be paid in a particular quarter of a calendar year; R is the rate of refund of Rs 5 per kg; Q is the sum of the quantity of waste PET bottles, or PET flakes, exported or waste PET bottles recycled into reusable goods for the quarter in respect of which the amount to be refunded is claimed and the quantity of all export made or quantity recycled for the previous quarters in that calendar year; P is the amount already refunded by the Director-General in that calendar year. [Fourth Sch. inserted by s. 7 (h) of Act 26 of 2013 w.e.f. 1 January 2014; repealed and replaced by s. 17 (k) of Act 9 of 2015 w.e.f. 1 July 2015.] E15 – 33 [Issue 9] [Issue 9]