CO885-(11-12) — Page 462

384

PUBLIC

RECORD OFFICE

Reference →→

11C.O.882/12

280

APPENDIX V.

OCCUPIERS' TAX.

Draft Ordinance.

1. In this Ordinance:-" Occupier" includes the owner of a building or property occupying the same for his own use.

"Township ❞ includes

the town of Port Louis within Municipal limits, the towns of Beau Bassin and Rose Hill, Quatre Bornes, and Curepipe.

2. From and after the 1st January, 1932, there shall be raised levied collected and paid to the Treasury. an occupiers' tax not exceeding the following rates per annum on the assessed value of every building not within the limits of any township and on the assessed value of every building or other real property within the limits of any township. (Scale follows.)

3. The following buildings or real property shall be exempted from the occupiers' tax :—

(a) Buildings or real property assessed at less than five thousand rupees.

(b) Buildings occupied solely as churches, etc., etc.

(c) Any building or other real property used or intended to be used in connexion with the working of any factory or for the purpose of carrying on any business, except buildings used intended to be used for human habitation.

(d) Any building or other real property used or intended to be used for the purpose of carrying on the business of a hotel or boarding- house.

4. For the purpose of assessment to the occupiers' tax

(1) the assessed value of any building outside the limits of a town- ship shall be the value at which the building stands assessed to a house tax under Ordinance No. 24 of 1928 on the last day of the year preceding that for which the tax may be levied;

(2) the Receiver-General shall for the year 1932 and may for each following year assess any real property within the limits of any town- ship at the amount at which the property on the last day of the year preceding that for which the tax may be levied stands assessed to a house rate under Ordinance No. 12 of 1889 or Ordinance No. 31 of 1895 or Ordinance No. 32 of 1895 or Ordinance No. 23 of 1903. Provided that for the year 1933 and each following year the Receiver-General may assess any real property within the limits of any township in the manner provided in Articles 9 to 14 and in paragraphs (I) to (3) of Article 16 of Ordinance No. 24 of 1928, and any person who objects to the assessment may proceed in the manner provided in Article 18 of Ordinance No. 24 of 1928 for objections to assessment to the house tax;

(3) for the purpose of an assessment to the occupiers' tax under the proviso to paragraph (2) of this Article the Schedule B prescribed by Article 14 of Ordinance No 24 of 1928 shall be amended in the form

set out.

5. The occupiers' tax shall become due and payable on the 81st day of Murch in every year in respect of the year ending on the next ensuing 31st day of December and shall be paid to the Treasury.

281

6. Notice in the form of Schedule A requiring payment by the 31st day of March of the occupiers' tax shall be served on the occupier of the building or other real property in respect of the occupation of which the tax is levied.

7. In case of non-payment the Receiver-General may issue a warrant in the form set out in Schedule C to any officer named therein to levy the tax by distress and sale (etc., etc., as in Article 19 of Ordinance 24 of 1928).

8. The provisions of Articles 20, 21 and 23-28 of Ordinance 24 of 1928 shall be applied to the occupiers' tax, the words "occupiers' tax" being substituted in Article 23 for the words "house tax."

To.

SCHEDULE A.

Notice for Payment of Occupiers' Tax.

for

Notice is hereby given, that you are liable to Rs. Occupiers' Tax to the Treasury and that such sum is due and payable on the 31st day of March next to the Treasury.

You are hereby required to pay the amount of the said tax into the Treasury within fourteen days of the service of this notice. And if the same be not paid into such office within the above prescribed period a warrant will be issued by the Receiver-General for the recovery of the same with costs.

SCHEDULE B.

Notice of Assessment of Property to Occupiers' Tap under Article 4 (3)

of Ordinance No.

of 1992.

To...

Take notice that you have been ordered and directed to be assessed in respect of the undermentioned property at the sums thereunder set forth (etc., etc.).

SCHEDULE C.

Distress Warrant.

(As in Schedule E of Ordinance No. 24 of 1928.)

!

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- | COPYRIGHT PHOTOGRAPH-NOT TO:

PUBLIC RECORD OFFICE, LONDON

282