Section 33: Time limit for payment of duty
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
33. Time limit for payment of duty
(1) Every document specified in the Sixth Schedule shall be registered within
the time specified for that document in the second column of that Schedule.
(2) Where a document is not registered within the time specified in the
Sixth Schedule, it shall become liable to the penalty referred to in the third
column of that Schedule.
(3) Where a penalty is imposed on a document, the Receiver shall claim the
penalty at the same time as any duty which may be leviable on the document.
[S. 33 amended by s. 23 (f) of Act 25 of 2000 w.e.f. 11 August 2000; s. 15 (d) of Act 23 of
2001 w.e.f. 11 August 2001; s. 8 (9) (c) of Act 17 of 2003 w.e.f. 21 July 2003; s. 27 (13) (b)
and (e) of Act 33 of 2004 w.e.f. 1 July 2006; s. 25 (j) of Act 15 of 2006 w.e.f. 7 August
2006.]
[Issue 9] R15 – 18 (2)
Revised Laws of Mauritius