Section 14: Declaration of campement and payment of tax

14. Declaration of campement and payment of tax (1) Subject to the other provisions of this section, every owner of a campement shall, on or before 31 July in every financial year— (a) submit a declaration in a form approved by the authorised officer; and (b) at the same time, pay the campement tax leviable under this Part, if any. (2) The declaration under subsection (1) shall include— (a) the full name of the owner and precise address of the campement; (b) the zone of the campement site on which the campement is situated; (c) the market value of the campement as at 1 July; and (d) such other particulars and information as may be specified in the form. (3) The declaration of the campement under this section shall, in respect of the financial year 2002-2003, be submitted on or before 31 October 2002 and payment of the campement tax shall be made in 2 equal instalments, the first at the time the declaration is submitted and the second on or before 30 April 2003. [S. 14 inserted by s. 17 (d) of Act 20 of 2002 w.e.f. 1 July 2002; amended by s. 19 (f) of Act 15 of 2006 w.e.f. 1 July 2007.] [Issue 1] L4 – 10 Revised Laws of Mauritius