Section 2: Interpretation

2. Interpretation (1) In this Act— “authorised officer” means an officer duly authorised in writing by the Registrar; “business”— (a) includes every form of trade, commerce or manufacture, craftsmanship, calling, profession, vocation or occupation or any other activity carried on by a person for the purposes of gain or profit; (aa) includes any activity of— (i) a statutory body specified in the First Schedule to the Statutory Bodies (Accounts and Audit) Act; B17 – 1 [Issue 8] Business Registration Act (ii) a co-operative society registered under the Co-operatives Act; (iii) an association registered under the Registration of Associations Act; and (iv) a trade union registered under the Employment Relations Act; but (b) does not include— (i) any office or employment; (ii) any of the businesses or activities specified in Part I of the First Schedule; or (iii) any business activity carried on by a person, or class of persons, specified in Part II of the First Schedule; “business name” means the name or style under which a person carries on business; “business registration card” means a business registration card issued under section 8 (2); “business registration number” means the number allocated by the Registrar under section 8 (1); “CBRD” means the Central Business Registration Database established under section 5; “Central Business Registration Card” means a business registration card issued under section 8 (2); “commercial partnership” includes a société commerciale de fait which is liable to payment of registration fee under the Companies Act; “company” means a company incorporated or registered under the Companies Act; “fee”— (a) means the registration fee payable under sections 6 and 8 (7); and (b) includes the fee payable under section 15; “firm” includes an unincorporated body consisting of one or more individuals, or of one or more corporations, having constituted a partnership with a view to carrying on business; “local authority” has the same meaning as in the Local Government Act; “Minister” means the Minister to whom responsibility for the subject of corporate affairs is assigned; “person” includes a consortium, société, partnership, joint venture, trust or firm; [Issue 8] B17 – 2 Revised Laws of Mauritius “person responsible for the management of a business” includes every director, manager, partner, officer, individual, secretary, agent or employee who is at any time in charge, either solely or to a substantial extent, of the management of the business; “public sector agency” means any agency specified in the Third Schedule; “Registrar” means the Registrar of Businesses; “registration”, in relation to a person, means registration of his business or business name under this Act; “relevant permit” includes any licence, approval or other authorisation required from a public sector agency under any enactment; “société”— (a) means a société formed under any enactment in Mauritius; and (b) includes— (i) a société de fait; (ii) a société en participation; (iii) a joint venture; (iv) a consortium; or (v) a société, partnership or similar business entity formed under the law of a foreign country; “trust” has the same meaning as in the Trusts Act. (2) For the purposes of this Act a person who has a place of business in Mauritius shall be deemed to be carrying on business in Mauritius. [S. 2 amended by s. 6 (a) of Act 9 of 2015 w.e.f. 15 February 2016.]