Section 60: Finance Act 1990—The plaintiff contracted to purchase an immovable

60. Finance Act 1990—The plaintiff contracted to purchase an immovable property under condition precedent in June 1990, ownership to pass on payment of the balance of the purchase price being effected in June 1991. The Government meanwhile changed its policy on the payment of registration duty to recover duty on deeds which stipulated that the property would pass on the fulfilment of a hypothetical condition. Counsel for the plaintiff argued that where an individual enters into a transaction in the knowledge of the liability to pay registration duty on a certain date and makes financial arrangements in consequence, then the Executive will deprive the individual of property if it procures legislation that brings forward the date of payment. HELD such a proposition is unacceptable, having regard to the inapplicability of sections 3 and 8 (i) of the Constitution to tax legislation other than colourable legislation, and section 8 (4) (a) (i) of the Constitution which empowers the Legislature to adopt measures in satisfaction of taxes, rates and dues. Robenco Ltd v Government of Mauritius (1990).