Section 2: In the case of any other residential property, the surface area of land 10 per square metre

2. In the case of any other residential property, the surface area of land 10 per square metre [Seventh Sch. amended by s. 9 (ab) of Act 9 of 1997 w.e.f. 1 July 1997 in respect of the income year commencing on 1 July 1997 and in respect of every subsequent income year; s. 10 (x) of Act 18 of 1999 w.e.f. 1 July 1999 in respect of the income year commencing on 1 July 1999 and in respect of every subsequent income year; Act 25 of 2000; repealed and replaced by s. 11 (aa) of Act 28 of 2004 w.e.f. 1 July 2004; s. 18 (zzf) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing 1 July 2006 and in respect of every subsequent income year in so far as it relates to individuals, and w.e.f. 1 July 2007 in respect of the year of assessment commencing 1 July and in respect of every subsequent year of assessment in so far as it relates to companies; s. 17 (zj) of Act 17 of 2007 w.e.f. 22 August 2007.] [Issue 9] I5 – 126 Revised Laws of Mauritius EIGHTH SCHEDULE [Sections 139 and 141] PART I Office of the DirectorGeneral, Port Louis Date .......................... Income Tax Account No. ................................................................................... Financial year ................................................................................................... Year of assessment .......................................................................................... Account reference ............................................................................................ DISTRESS WARRANT Under section 139 of the Income Tax Act. To the Usher of the Supreme Court . .................................................................... Whereas .......................................................................................................... is ................................................................................................................... indebted to the Director-General of the Mauritius Revenue Authority in the sum of .... ....................................................................................................................... being income tax due and payable by the aforesaid ............................................... ....................................................................................................................... particulars of which are set out in the Annex. And whereas default has been made in the payment of the aforesaid amount to the Director-General and the aforesaid amount is still due. These are therefore to authorise and order you forthwith to make distress of the goods, chattels and effects of the said person, and, if within the period of 3 clear days next after the making of such distress, the amount of the tax due and payable including the charge of taking and keeping the distress is not paid, you shall sell the goods, chattels, and effects of the said person up to the amount mentioned in the distress including the costs and that you certify to me on or before the ................... .................... day of ............................................ 20 ..................................... what you shall have done by virtue of this warrant. Given under my hand at Port Louis, this .................. day of ................. 20 .......... ........................................................... Director-General of Mauritius Revenue Authority RETURN OF ABOVE WARRANT In execution of the above warrant, I certify that I have tify to me on or before the ................... .................... day of ............................................ 20 ..................................... what you shall have done by virtue of this warrant. Given under my hand at Port Louis, this .................. day of ................. 20 .......... ........................................................... Director-General of Mauritius Revenue Authority RETURN OF ABOVE WARRANT In execution of the above warrant, I certify that I have this day seized the goods, chattels and effects of the herein named and have made and signed an inventory of the same hereunto annexed, and have appointed as guardian of the same. Date ............... 20 ........ ........................................................... Usher of the Supreme Court I5 – 127 [Issue 9] Income Tax Act PART II – FORM OF MEMORANDUM OF INSCRIPTION Privilege inscribed under section 141 of the Income Tax Act by the Director-General of the Mauritius Revenue Authority electing his legal domicile in his office in Port Louis against ................................................................................................... (names in full) of ............................................................................................. (address in full) ..................................................................................................... (occupation) and Mrs ............................................................. (Christian and maiden names in full) of ..................................... (address in full) his wife, hereinafter called the debtor/s for the sum of ......................................................................... rupees (in words) upon all immovable property belonging to the debtor/s including: ....................................................................................................................... ....................................................................................................................... ....................................................................................................................... Drawn up in Port Louis on the ................................ day of ................. 20 .......... I certify that this memorandum is an exact copy of the other original with which it has been duly collated. ........................................................... Director-General [Part II repealed and replaced by s. 11 of Act 33 of 2004.] PART III The Conservator of Mortgages is hereby requested to erase in his registers the privilege inscribed by the Director-General of the Mauritius Revenue Authority on the ....................................................................................................................... of ................................................ 20 ........................................ in ................ Vol. ..................................................... No. ....................................... against: ....................................................................................................................... ....................................................................................................................... upon all immovable property which belonged to the latter, including ........................ ....................................................................................................................... Dated, signed and sealed in Po ....... against: ....................................................................................................................... ....................................................................................................................... upon all immovable property which belonged to the latter, including ........................ ....................................................................................................................... Dated, signed and sealed in Port Louis on the ........... day of ................. 20 .......... ........................................................... Director-General [Part III repealed and replaced by s. 11 of Act 33 of 2004.] [Issue 9] I5 – 128 Revised Laws of Mauritius NINTH SCHEDULE [Section 161A (50) and (50A)] GOODS OR PRODUCTS Column 1 Column 2 Capital expenditure incurred on new plant Rate of annual tax and machinery for companies engaged in credit allowable manufacturing or production of Percentage of cost Computers 15 Electronic or optical products 5 Electrical equipment 5 Film 15 Furniture 5 Jewellery and bijouterie 5 Medical and dental instruments, devices and supplies 5 Pharmaceuticals or medicinal chemicals 15 Ships and boats 15 Textiles 15 Wearing apparels 15 [Ninth Sch. added by s. 9 (u) of Act 26 of 2013 w.e.f. in respect of the income year commencing 1 January 2014 and in respect of every subsequent income year; repealed and replaced by s. 27 (zg) of Act 18 of 2016 w.e.f. 7 September 2016.] TENTH SCHEDULE [Section 50L] PART A – PRIORITY AREAS OF INTERVENTION Dealing with health problems Educational support and training Environment and sustainable development Family protection, including gender-based violence Fields of advocacy, capacity building and research for consideration as crosscutting throughout the priority areas of intervention Leisure and sports Peace and nation-building Road safety and security Social housing I5 – 129 [Issue 9] Income Tax Act Socio-economic development as a means for poverty alleviation Supporting people with disabilities Such other areas as the Minister may determine Note— The priority areas specified in this Part shall target individuals and families— (a) registered under the Social Register of Mauritius; and (b) vulnerable groups under the Charter of the National CSR Foundation PART B – ACTIVITIES AND CONTRIBUTIONS WHICH DO NOT QUALIFY UNDER CSR Any activity discriminating on the basis of race, place of origin, political opinion, colour, creed or sex Any activity promoting alcohol, cigarettes or gambling Any activity targeting shareholders, senior staff or their family Contribution to any Government department or parastatal body Contribution to natural disasters mitigation programme Contribution to political or trade union activities Contribution to religious or spiritual activities Sponsorship for the purpose of marketing for companies Staff welfare and training of employees [Tenth Sch. added by s. 27 (zh) of Act 18 of 2016 w.e.f. 7 September 2016; repealed and replaced by GN 52 of 2017 w.e.f. 1 April 2017.] [Issue 9] I5 – 130 . 7 September 2016; repealed and replaced by GN 52 of 2017 w.e.f. 1 April 2017.] [Issue 9] I5 – 130