Section 11: Offences

11. Offences (1) Every person who fails to comply with section 8 shall commit an offence and shall, on conviction, be liable to a fine which shall not be less than twice nor more than three times the market value of the land together with imprisonment a term not exceeding one year. (2) For the purpose of subsection (1), a certificate from the Government Valuer shall be deemed to be sufficient evidence of the market value of the land unless the contrary is proved. (3) Notwithstanding section 114 of the Courts Act and section 72 of the District and Intermediate Courts (Criminal Jurisdiction) Act, a Magistrate shall have jurisdiction to try an offence under subsection (1) and may impose any penalty provided therein. 12. – 14. — [Issue 8] M67 – 8 Revised Laws of Mauritius FIRST SCHEDULE [Section 3 (2)] NON-APPLICATION OF ACT Any land which is divided for the purpose of— (a) a sale to Government; (b) a compulsory acquisition under the Land Acquisition Act; (c) a sale to the Rodrigues Regional Assembly; (d) a sale to a municipal council or district council; (e) an excision or a morcellement under the Real Estate Development Scheme prescribed under the Investment Promotion Act; (f) a division in kind between— (i) co-heirs; (ii) ascendants and descendants; (g) a sale or donation of not more than one lot, where that lot is excised from another lot for the purposes of the sale or the donation and— (i) either lot is not further divided within 12 months of such sale or donation without a morcellement permit; and (ii) not more than 3 excisions in all are made out of the original lot without a morcellement permit; (h) a mortgage or fixed charge. [First Sch. inserted by s. 15 (i) of Act 1 of 2009 w.e.f. 16 April 2009.] SECOND SCHEDULE [Section 9] PART I – PROCESSING FEE (Rs)