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Section 20: Powers of authorised officer

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.

20. Powers of authorised officer (1) The authorised officer or any person authorised by him in writing may, for the purpose of ascertaining whether any land is a campement site— (a) at all reasonable times and, if so required, on production of proof of his authority, enter on and inspect the land; (b) require by notice the owner or occupier of the land to furnish in writing, within such period as may be specified in the notice, such information relating to the land or to its ownership or occupation, as he may require. (2) Any person who— (a) obstructs the authorised officer or any person authorised by him in writing in the exercise of his functions under subsection (1) (a); (b) being the owner or occupier of any land, fails, without reasonable excuse or justification, to comply with a notice under subsection (1) (b), or, in supplying information under that subsection, makes any statement which is false, misleading or incomplete in a material particular, shall commit an offence, and shall, on conviction, be liable to a fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 3 months. [S. 20 amended by Act 23 of 1992.] L4 – 13 [Issue 1] Land (Duties and Taxes) Act

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