Section 39: Anti-avoidance provisions

39. Anti-avoidance provisions (1) Where the Registrar-General is satisfied that the sole or dominant purpose of any arrangement which involves one or more transactions on properties is to reduce or avoid any payment of duty or tax which would otherwise be payable under the Registration Duty Act or this Act, the Registrar-General may, without prejudice to the validity of such transactions, make an assessment of the amount of duty or tax that would otherwise be payable and claim such amount from the parties to the transaction. (1A) Where the Economic Development Board notifies the RegistrarGeneral that a purchaser has failed to satisfy any of the requirements referred to in item (zf) of the Eighth Schedule, the Registrar-General shall, by written notice, make an assessment of the amount of duty or tax that would otherwise be payable and claim such amount from the parties to the transaction. (2) Any party who is aggrieved by a claim under subsection (1) or (1A) may lodge written representations with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (3) A notary shall inform the parties to every notarial deed of the provisions of this section and shall insert a clause in the deed stating that he has so informed the parties. [S. 39 repealed by s. 19 (o) of Act 15 of 2006 w.e.f. 7 August 2006; reinserted by s. 19 (e) of Act 17 of 2007; s. 13 (a) of Act 4 of 2017 w.e.f. 20 May 2017.] 40. —