Section 12: Interpretation

12. Interpretation In this Part— “authorised officer” has the same meaning as in section 16; “campement” means any campement site together with any building or structure, or part thereof, flat or apartment, thereon used at any time for the purpose of residence; L4 – 8 (3) [Issue 6] Land (Duties and Taxes) Act “campement site” has the same meaning as in section 16; “campement tax”— (a) means the tax leviable under section 13; and continued on page L4 – 9 [Issue 6] L4 – 8 (4) Revised Laws of Mauritius (b) includes the surcharge under section 15B; “exempt owner” means an owner of a campement— (a) who uses the campement as his sole residence; and (b) the market value of which is less than the amount specified in Part IV of the Fifth Schedule; “market value” means the open market value of the campement by reference to which the annual campement tax shall be calculated for a period of 3 years commencing on 1 July of every financial year; “owner”— (a) has the same meaning as in section 16; and (b) includes— (i) in the case of a bungalow or a group of bungalows, or apartments located on a leasehold campement site situate on Pas Géométriques, the holder of the title deed of each bungalow or apartment, as the case may be; or (ii) in the case of a bungalow or a group of bungalows, or apartments, located on a campement site owned or leased by a société or partnership where the associate or partner does not hold the title deed of the bungalow or apartment, the associate or partner in proportion to his share in the société or partnership. [S. 12 inserted by s. 17 (d) of Act 20 of 2002 w.e.f. 1 July 2002; amended by s. 12 (a) of Act 18 of 2003 w.e.f. 21 July 2003; repealed and replaced by s. 19 (e) of 15 of 2006 w.e.f. 1 July 2007.]