Section 15A: Declaration of assets and liabilities by employees

15A. Declaration of assets and liabilities by employees and members, other than employees of Internal Affairs Division (1) Every employee and member shall, not later than 30 days after his employment or appointment, or not later than 60 days after the commencement of this Part, make a declaration of his assets and liabilities, including the assets and liabilities of his spouse and his minor children, with the Internal Affairs Division. (2) Where an employee or a member makes a declaration under this section, he shall specify any property sold, transferred or donated to his children of age and grandchildren, in any form or manner whatsoever, including income or benefits from any account, partnership or trust. (3) Every employee or member shall, within a period of 30 days, make a declaration to the Internal Affairs Division where he, his spouse or minor child – (a) acquires, or disposes of, an item of jewellery, precious stone or metal, Acts 2026 475 or watch or gold coin exceeding 500,000 rupees in value; (b) acquires, or disposes of, a work of art, the value of which exceeds 500,000 rupees; (c) acquires, or disposes of, any freehold or leasehold immovable property registered in Mauritius or abroad; (d) dedicates waqf property under the Waqf Act; (e) acquires, or disposes of, a motor vehicle, a boat, a ship or an aircraft. (4) Every employee or member shall make a fresh declaration with the Internal Affairs Division – (a) at every interval of 2 years following the date of his first declaration; and (b) within a period of 30 days after leaving office. (5) Any declaration under this section may be made electronically, or in such other form, as the Board may, in consultation with the Director-General of the Financial Crimes Commission, approve. (6) (a) Subject to paragraph (c), where an employee or a member fails, without reasonable excuse, to submit a declaration within the period specified under this section, he shall be liable to pay a penalty representing 5,000 rupees per month or part of the month, until such time as the declaration is submitted, provided that the total penalty payable shall not exceed 50,000 rupees. (b) An employee or a member who is dissatisfied with a decision relating to the imposition of a 476 Acts 2026 penalty pursuant to subsection (1) may apply for a judicial review of the imposition of the penalty in accordance with Sub-part VIA of Part II of the Courts Act. (c) Notwithstanding paragraph (a), where an employee or a member fails to submit a declaration within the period specified under this section and thereafter, makes a voluntary declaration or makes a declaration not later than 6 months after having been notified by the Internal Affairs Division, he shall not be liable to any penalty, provided that he is not the subject matter of an investigation under this Act. (7) In this section – “assets” has the same meaning as in the Declaration of Assets Act; “employee” does not include an employee of the Internal Affairs Division; “liability” has the same meaning as in the Declaration of Assets Act; “member” – (a) means a member of the Board and the Responsible Gambling Board; and (b) includes the Chairperson and Vice-chairperson of the Board and the Responsible Gambling Board; “spouse” means a person who is civilly or religiously married to another person of the opposite sex. Acts 2026 477