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

Excise Act

This section is inserted by Finance (Miscellaneous Provisions) Act, 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 guardian of (1) A motor car of an 0% a child with disability – engine capacity not exceeding 1,600 cc (a) aged below 18 years; and or (b) with disability of 60 per (2) A double space cabin 0% cent or above, as vehicle, in the case of certified by the Medical residents of Rodrigues Board of the Ministry only. responsible for the subject of social security The motor car or double space cabin vehicle referred to in paragraphs (a) and (b) may be of a kind specifically designed 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. (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 of 25,000 (a) To store alcohol for maturation; and alcoholic products and liquor (Storage (b) (i) To export; or and Maturation) (ii) To transfer to another excise licensee, the matured excisable goods. (i) by adding the Eighth Schedule set out in the Sixth Schedule to this Act.

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