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Land (Duties and Taxes) Act

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.

Later amending instruments held: Code Civil Mauricien (Amendment) Act 2018 (Act No 15 of 2018), Finance (Miscellaneous Provisions) Act 2018 (Act No 11 of 2018), Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025), Revenue Tribunal Act 2025 (Act No. 13 of 2025), Finance Act 2026.

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Sections

  1. 1 Short title
  2. 2 Interpretation
  3. PART IA: AUTHENTIC DEED
  4. 2A Deed in respect of immovable property
  5. PART II: REGISTRATION DUTY
  6. 3 Duty leviable
  7. PART III: LAND TRANSFER TAX
  8. 4 Levy of land transfer tax
  9. PART V: CAMPEMENT TAX
  10. 12 Interpretation
  11. 13 Campement tax
  12. 14 Declaration of campement and payment of tax
  13. 15 Change in circumstances
  14. 15A Claims by authorised officer
  15. 15B Surcharge
  16. 15C Application of sections 20, 24 (1), 25, 26 and 28 (6) and (7)
  17. PART VI: CAMPEMENT SITE TAX
  18. 16 Interpretation
  19. 17 Plan
  20. 18 Register
  21. 19 Declaration
  22. 20 Powers of authorised officer
  23. 21 Notice of entry on register
  24. 22 Removal of entry on register
  25. 23 Campement site tax
  26. 24 Written representations to Assessment Review Committee
  27. 25 Service of notice
  28. 26 Burden of proof
  29. PART VIA: TAX ON TRANSFER OF LEASEHOLD RIGHTS IN STATE LAND
  30. 26A Tax on transfer of leasehold rights in State land
  31. PART VII: GENERAL
  32. 27A Assessment of land and building
  33. 28 Valuation of property
  34. 29 Transfer of immovable property between an ascendant and a descendant
  35. 34 Amendment of tax and duty
  36. 35 Penalty for undervaluation
  37. 35A Power to waive penalty
  38. 36 Payment of duty and tax
  39. 37 Inscription of privilege
  40. 38 Abatement or deferment of duty or tax
  41. 39 Anti-avoidance provisions
  42. 41 Validity of notice by post
  43. 42 Recovery of duty
  44. 42A Recovery of duty or tax by attachment
  45. 42B Recovery of arrears of duty or tax by Director-General
  46. 42B Recovery of arrears of duty or tax by Director-General inserted by Finance Act 2016
  47. 42B Recovery of arrears of duty or tax by Director-General inserted by Act No 18 of 2016
  48. PART VII: GENERAL
  49. 42C Enforcement
  50. 42C Enforcement inserted by Finance Act 2016
  51. 42C Enforcement inserted by Act No 18 of 2016
  52. PART VII: GENERAL
  53. 43 Refund of duty or tax
  54. 44 Time limit for claims or refunds
  55. 45
  56. 45A Derogation
  57. 46 Remission of tax inserted by Finance Act 2017
  58. 46 Remission of tax inserted by Act No 10 of 2017
  59. PART VII: GENERAL
  60. 47 Regulations
  61. 50 Application
  62. 51 Transitional provisions