Registration Duty Act, Arrêté du 16 Frimaire An XII

consolidated text (as at 2018). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

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Sections

1. 1 Short title
2. 2 Interpretation
3. 2A Deed in respect of immovable property
4. 2B Electronic submission of deed or document
5. PART II: LIABILITY TO DUTY
6. 3 Duty leviable
7. 3A Transfer with right of redemption (réméré)
8. 5 Documents drawn up abroad
9. 6 Documents witnessing several transactions
10. 7 Counter deed
11. 10 Assessment of usufruct
12. 11 Transfer of mixed property
13. 12 Ouverture de crédit
14. 13 Agreement relating to agricultural produce
15. 14 Registration of judgments
16. PART III: ASSESSMENT OF DUTY – VALUATION OF PROPERTY
17. 15 Valuation of property
18. 16 Value undeclared
19. 17 Valuation of movable property
20. 19 Right of pre-emption
21. 20 Exercise of right of pre-emption
22. 21 Amount payable on pre-emption
23. 22 Administration by Curator
24. 23 Interpretation
25. 24 Transfer of shares or debentures
26. 24A Transfer or issue of shares
27. PART IV: COLLECTION OF DUTY
28. 25 Registration conditional on payment
29. 26 Payment of duty
30. 26A Payment of fees, duties and taxes through direct debit scheme
31. 27 Derogation from liability to duty
32. 28 Abatement or deferment of duty
33. 29 Refund of duty
34. 30 Time limit for claims or refunds
35. 31 Proof of change of ownership
36. 32 Proof of lease or transfer of stock in trade
37. PART V: REGISTRATION
38. 33 Time limit for payment of duty
39. 33A Power to waive penalty
40. 34 Duty of Receiver on registration
41. 35 Deferment of registration
42. 36
43. 36A Transfer of rights in succession
44. 36B Transfer of rights in lease
45. 36C Deed of transfer under clause suspensive “Promesse de Vente”
46. 36E Penalty for incorrect declaration
47. 36F Date of declaration
48. 37 Documents not accepted without registration
49. PART VI: EFFECT OF NON-REGISTRATION
50. 38 Non-accrual of rights without registration
51. 39 Issue of copies by notaries
52. 40 Provisions relating to wills
53. 41 Duties of notaries
54. 42 Withholding of document by Receiver
55. 43 Access to documents
56. 44 Reference to registration in documents
57. 44A Inscription of privilege
58. 45 Recovery of duty before Judge
59. 45A Recovery of duty by attachment
60. 45B Recovery of arrears of registration duty by Director-General
61. 45C Enforcement
62. PART VII: MISCELLANEOUS
63. 46 Extracts from registers
64. 46A Exemption from registration
65. 47 Remission of Duty
66. 48
67. 49 Regulations
68. FIRST SCHEDULE
69. 2 Any judgment, or transfer of property, usufruct or enjoyment of property
70. 3
71. 4 Lease, sublease or subrogation of lease of immovable property or of
72. 1 Document witnessing transactions relative to sugar cane, vanilla or other
73. 5 Security or guarantee for money or movable property or agreement to
74. 6 Bonds in bottomry (obligations à la grosse aventure ou pour retour de
75. 7
76. 10
77. 11 Renunciation (whether pure and simple or not), cancellation (whether
78. 12 Promise to transfer or acquire, option given to transfer or acquire an
79. 13 Renunciation (whether pure and simple or not) or cancellation (whether
80. 14 Any deed of transfer of property as defined in the Land (Duties and
81. 8 (1) Documents witnessing a transfer for valuable consideration of
82. 9
83. 15
84. 16 Any deed of transfer of property as defined in the Land (Duties and
85. 17 Any transaction under article 2044 of the Code Civil Mauricien where
86. 18 A Certificate of Transfer of Undertaking issued under section 346A of
87. PART II: FIXED DUTY OF 300 RUPEES
88. 1 Abandonment, conveyance or assignment of movable property by a
89. 2 Unconditional (pur et simple) acceptance or renunciation of community
90. 3
91. 4
92. 5
93. 6
94. 7
95. 8 Marriage contract containing no disposition other than the declaration of
96. 9 Acceptance of transfer or delegation of a claim payable at a fixed future
97. 10
98. 11 Redemption by authentic deed of property in exercise of a right of
99. 12 Taking possession of property by virtue of a document on which duty
100. 14 Confirmation (titre nouveau) of obligation to pay annuity under the
101. 15 Discharge or redemption of right to annuity or other periodic payment,
102. 16
103. 17
104. 18
105. 19
106. 20
107. 21 Division in kind of property among co-owners, which does not include
108. 22
109. 23
110. 24
111. 25
112. 26 Partnership deed or deed of dissolution of partnership which does not
113. 27
114. 28
115. 29
116. 30 Any document in favour of a proxy who acquires in his own name a
117. 31
118. 32 Any document witnessing a contrat préliminaire under article 1601-38,
119. 33 Any deed witnessing the purchase of an immovable property under
120. 34 (a) Subject to paragraph (b), any document witnessing a transfer at a
121. 35 Cession or return (rétrocession) of leases of immovable or movable
122. PART III: DOCUMENTS REGISTERED FREE
123. 1
124. 2 The appointment of a notary and any other proceedings before the Judge,
125. 3 Any agreement entered into by or on behalf of the Government and any
126. 4
127. 6
128. 7
129. 9 Any instrument witnessing the cession, transfer or negotiation, by the
130. 12 Any instrument witnessing the distribution of a property of a trust by a
131. 13 Documents witnessing transfer for consideration of debentures in any
132. 19 Any deed witnessing a donation made to the Sir Seewoosagur
133. 20 Any lease agreement in respect of a campement site on production of a
134. 21
135. 21A
136. 22 A declaration or deed of transfer of ownership of motor vehicles or
137. 23 Documents witnessing the transfer of an asset under a finance lease
138. 24 Any deed witnessing the purchase of immovable property by, or lease
139. 24A Any deed witnessing a lease or sublease of a building provided that
140. 25 Any deed witnessing the purchase of immovable property by, or lease
141. 26 Documents witnessing the transfer of movable property by a bank to a
142. 27
143. 28
144. 28A Documents witnessing the transfer or donation of a “droit
145. 29 Any loan agreement contracted for educational purposes by an individual
146. 30 Documents witnessing transfer, for consideration, of shares to State
147. 31 Any document witnessing a lease back agreement of immovable property
148. 32 Any loan for an amount not exceeding 100,000 rupees granted by the
149. 33 Any loan for an amount not exceeding 100,000 rupees granted by the
150. 34 Any loan for an amount not exceeding 100,000 rupees granted by
151. 35
152. 36 Documents witnessing the transfer of a motor vehicle, not intended for
153. 37
154. 38 Documents witnessing the lease or sublease of land, not exceeding 10
155. 39
156. PART IV: SPECIAL DUTY
157. 1 Registration of a notice under article Rs 1,000
158. 2 Recording of Memorandum of inven- Rs 200
159. 4 (a) Registration of a deed witnessing In the case of a non-citizen, a company
160. SECOND SCHEDULE
161. 1 Sale, adjudication, assignment On the consideration, together with all
162. 2
163. 3 Deal (marché) or agreement On the value expressed in it or the esti-
164. 4 Lease of, or other agreement to
165. 4A Lease agreement relating to a On the total amount specified in the
166. 5 An obligation to pay, for consid- On the capital surrendered or earmarked
167. 6 The assignment (cession), trans- On the capital originally surrendered or
168. 7 An annuity or pension for the life On 10 times the amount of the annuity
169. 8 The transfer or the amortisation On 10 times the amount of the annuity or
170. 9 Any power of attorney, irrespec- On the assessable value of the motor
171. 10 Fixed and floating charges or a On the amount secured or that of the
172. 11 Any promise, option, renuncia- 25 per cent of the consideration of the
173. 12
174. 13 Any transfer of immovable prop- On the consideration stated in the deed
175. 14 In case of withdrawal of a part- The value of any property as defined in
176. 15 Any transfer of immovable prop- The difference between the value of the
177. 16 Any transfer of shares in a com- On the value of the immovable property
178. 17
179. SIXTH SCHEDULE
180. 1 Return of Ushers or memo- 15 days 50 per cent of duty
181. 2 Hire purchase agreement under 15 days 50 per cent of duty
182. 3
183. 4 Transfer of ownership or usu- 3 months 50 per cent of duty
184. 5 Any promise, option, renunci- 3 months 50 per cent of duty
185. 6 Documents witnessing the 15 days 50 per cent of duty
186. 7 Memorandum of survey. 15 days 50 per cent of duty
187. 8 Memorandum of meeting of 15 days Rs 200
188. 9 Document witnessing the 15 days 50 per cent of duty
189. 10 Deeds, excluding wills, drawn 8 days 50 per cent of duty
190. 11 Will drawn up by a notary. 3 months from date 50 per cent of duty
191. 12 Rule issued under sec- 20 days 50 per cent of duty
192. 13 Any document drawn up by 20 days 50 per cent of duty
193. 14 Memorandum of sale by auc- 15 days 50 per cent of duty
194. 15 Instrument of fixed or floating 8 days 50 per cent of duty
195. 16 Lease agreement or any other 15 days 50 per cent of duty
196. 17 Any document witnessing a 3 months 50 per cent of duty
197. 18 A Certificate of Transfer of 8 days from the 50 per cent fo duty
198. 19 Affidavit of succession. 3 months from date 50 per cent of duty
199. 20 Document witnessing the 14 days 50 per cent of duty
200. SEVENTH SCHEDULE
201. 1
202. 2
203. 3
204. 4 Petitions to the Master and orders to the Master in sales before the
205. 5
206. 6
207. 7
208. 8
209. 9
210. 10
211. 11
212. 12 Forms, entries, certificates and all proceedings under the Civil Status
213. 13
214. 14
215. 15
216. 17 All documents witnessing a transfer of shares to, or by, an equity fund
217. 18
218. 19 Documents witnessing a transaction between a non-citizen and a
219. 20 Documents witnessing a transfer of shares in a company holding a