Section 2: Interpretation

2. Interpretation In this Act— “Authority” means the Small and Medium Enterprises Development Authority established under section 3 (1); “Board” means the Small and Medium Enterprises Development Board referred to in section 7 (1); “Chairperson” means the Chairperson of the Board; “enterprise”— (a) means any form or trade, business or manufacture, craft by hand or foot, cultivation of fruits, vegetables or flowers, livestock breeding, or activity approved as such by the Authority; and (b) includes— (i) any supply of services, including goods relating to those services; or (ii) a co-operative society; but (c) does not include an office or employment or a religious or charitable institution; “financial year” has the same meaning as in section 2A of the Finance and Audit Act; “Managing Director” means the person appointed as such under section 11; “medium enterprise” means an enterprise which has the appropriate turnover specified in the Schedule; “member”— (a) means a member of the Board; and (b) includes the Chairperson; “microenterprise” means a small business owned and operated by an individual at his own domestic premises or other premises, either alone or with unpaid family workers or having 5 or fewer employees and which has an annual turnover corresponding to the microenterprise specified in the Schedule; “Minister” means the Minister to whom responsibility for the subject of SMEs is assigned; “officer”— (a) means a person appointed as such under section 14; and (b) includes the Managing Director; “public sector agency” includes any Ministry, Government department, local authority or statutory body; [Issue 7] S19 – 2 Revised Laws of Mauritius “registration certificate” means a registration certificate issued under section 27; “relevant permit” includes any licence, permit, approval or other authorisation required from a public sector agency under any enactment; “small enterprise” means an enterprise which has the appropriate turnover specified in the Schedule; “SME One-Stop Shop” means the one-stop shop set up under section 5A; “SMEs”— (a) means small and medium enterprises; and (b) includes microenterprises; “technical committee” means a technical committee set up under section 10. [S. 2 amended by s. 46 (a) of Act 9 of 2015 w.e.f. 14 May 2015.] PART II – THE SMALL AND MEDIUM ENTERPRISES DEVELOPMENT AUTHORITY