Section 7: Transitional provision
consolidated text (as at 2013). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
7. Transitional provision
Where a lessee has failed to pay any tax which was due to the AccountantGeneral—
(a) the tax shall, on 1 July 2014, be recovered by the DirectorGeneral; and
(b) the Director-General shall, on 1 July 2014, take over and continue
any proceedings started by the Accountant-General in respect of
the tax due.
[S. 7 added by s. 23 (f) of Act 26 of 2013 w.e.f. 1 July 2014.]
SCHEDULE
[Section 3]
Rate of tax ................................................... 235 rupees per hectare per annum
[Sch. amended by GN 61 of 1986.]
[Issue 6] S13 – 2