juris

Section 72A: A parent or legal (1) A motor car of an 0%

Excise Act

This section is inserted by Act No 11 of 2024, section 29.

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

72A. A parent or legal (1) A motor car of an 0% guardian of a child engine capacity not with disability – exceeding 1,600 cc (a) aged below 18 or years; and (2) A double space cabin (b) with disability vehicle, in the case of of 60 per cent residents of Rodrigues or above, as only. certified by the The motor car or double Medical Board space cabin vehicle of the Ministry referred to in paragraphs responsible for (a) and (b) may be of a the subject of kind specifically designed social security for the conveyance of a disabled person, as the Medical Board of the Ministry responsible for the subject of social security may determine. If specifically designed, the motor car or double space cabin vehicle shall be so certified by a mechanical engineer of the Ministry responsible for the subject of national infrastructure. This exemption is granted once in every 7 years. Where the DirectorGeneral is satisfied that the motor car or double space cabin vehicle is damaged in an accident and is a total loss, he may grant exemption for a replacement motor vehicle. 442 Acts 2024 (F) in item 87, by inserting, after the words “foreign State”, the words “or a donor organisation”; (h) in the Second Schedule, in Part I – (i) in the item “Distiller-bottler”, in Column 3, in paragraph (2), by inserting, after the words “alcoholic products,”, the words “golden agricultural rum, golden local rum, golden rum,”; (ii) by inserting, after the item “Manufacturer of spirit cooler”, the following new item and its corresponding entries – Manufacturer 25,000 (a) To store alcohol for of alcoholic maturation; and products and (b) (i) To export; or liquor (Storage (ii) To transfer to and Maturation) another excise licensee, the matured excisable goods. (i) by adding the Eighth Schedule set out in the Sixth Schedule to this Act.

Ask juris about this section Official source

Questions this section answers