Section 15A: Claims by authorised officer

15A. Claims by authorised officer (1) Subject to subsection (2), where— (a) the authorised officer is not satisfied with the declaration made under section 14; or (b) the owner has not submitted a declaration under section 14, the authorised officer may make a claim of the amount of campement tax which, in his opinion, ought to be payable together with any surcharge under section 15B and that amount shall be the campement tax leviable under this Part. (2) Any campement tax claimed under subsection (1) shall be paid within 28 days of the notification of the claim. (3) Subject to subsection (4), no claim under this section shall be made where a declaration under section 14 in respect of a financial year— (a) is made in that financial year, after a period of 4 financial years from the end of the financial year in which the declaration is made; or (b) is made after that financial year, after a period of 4 financial years following the financial year in which the declaration is made. (4) Where a declaration under section 14 in respect of a financial year is not made, the authorised officer may, at any time, make a claim of the amount of campement tax which, in his opinion, ought to be payable together with any surcharge under section 15B for that financial year and that amount shall be the campement tax leviable on the owner under this Part. [S. 15A inserted by s. 17 (d) of Act 20 of 2002 w.e.f. 1 July 2002.]