Section 36: Payment of duty and tax

36. Payment of duty and tax (1) Notwithstanding any other enactment, a notary shall, in respect of any deed drawn up by him, claim the duty and taxes leviable under Parts II, III and VIA of this Act and pay them to the Registrar-General. (2) Where land is acquired compulsorily, the amount representing the taxes leviable under Part III payable in respect of the land shall be withheld from the compensation payable to the transferor and shall be paid to the Registrar-General. (3) (a) Where land is disposed of by judicial sale, levy or licitation, the Master and Registrar shall withhold from any deposit made at the time of adjudication, the amount representing the taxes leviable under Parts III and VIA and pay it to the Registrar-General. [Issue 9] L4 – 22 Revised Laws of Mauritius (b) The Master and Registrar shall direct the adjudicatee to deduct from the purchase price and pay to the Registrar-General in preference to other creditors— (i) where no deposit has been made, an amount representing the taxes leviable under Parts III and VIA; (ii) where a deposit has been made but is not sufficient to cover the tax leviable, an amount representing the difference between the amount of the taxes leviable under Parts III and VIA and the amount of tax paid from the deposit. (4) Any tax leviable under Part V or Part VI shall be paid to the authorised officer. [S. 36 amended by Act 9 of 1997; Act 25 of 2000; s. 14 (m) of Act 23 of 2001 w.e.f. 11 August 2001; s. 8 (8) (a) of Act 17 of 2003 w.e.f. 21 July 2003; s. 27 (12) (d) of Act 33 of 2004 w.e.f. 1 July 2006; s. 19 (m) of Act 15 of 2006 w.e.f. 7 August 2006.]