Section 30: Recovery of land conversion 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.
30. Recovery of land conversion tax
Where any amount of land conversion tax under this section is not
paid, the Registrar-General shall recover the amount unpaid in the same
manner as any duty or tax is recoverable under section 42 of the Land
(Duties and Taxes) Act.
continued on page S49 – 33
[Issue 10] S49 – 32 (6)
Revised Laws of Mauritius
PART VI – MISCELLANEOUS