Section 2A: Deed in respect of immovable property

2A. Deed in respect of immovable property (1) Where— (a) a deed, other than a judgment of a Court; or (b) a deed of transfer or document, witnesses a transfer of immovable property, such deed, deed of transfer or document shall be drawn up by an authentic deed (acte authentique). [Issue 9] L4 – 6 Revised Laws of Mauritius (2) Where the consideration for which a share is issued takes the form of real property under section 56 (2) of the Companies Act, the deed witnessing such transfer shall be in the form of an authentic deed (acte authentique). [S. 2A inserted by s. 14 (b) of Act 26 of 2012 w.e.f. 22 December 2012.] PART II – REGISTRATION DUTY