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Section 19: Declaration

Land (Duties and Taxes) Act · PART VI: CAMPEMENT SITE TAX

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

19. Declaration (1) Every owner of a campement site shall, within one month of 16 July 1984, make a declaration in a form approved by the authorised officer. (2) Every person shall, within one month of— (a) acquiring; or (b) becoming the lessee of a campement site, make a declaration in a form approved by the authorised officer. (3) The declaration under subsection (2) shall, in the case of inheritance, be made by the heirs or any one of them. (4) Every person who contravenes this section shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees. [S. 19 amended by s. 17 (e) of Act 20 of 2002 w.e.f. 1 July 2002.]

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