Section 36E: Penalty for incorrect declaration
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.
36E. Penalty for incorrect declaration
Where, after the registration of a deed, the Receiver is satisfied that a
declaration under section 36 (e) or (h) is incorrect, he shall, by written notice
sent by registered post—
(a) claim from the transferee the difference between the duty which
would have been payable and the duty actually paid; and
[Issue 7] R15 – 24 (2)
Revised Laws of Mauritius
(b) claim from the transferor the difference between the tax which
would have been payable under the Land (Duties and Taxes) Act
and the tax actually paid,
together with a penalty equal to 20 per cent of the difference, in respect of a
claim under paragraph (a) or (b).
[S. 36E inserted by s. 15 (f) of Act 28 of 2004 w.e.f. 26 August 2004; s. 27 (13) (b) of Act 33
of 2004 w.e.f. 1 July 2006; s. 4 (k) of Act 4 of 2006 w.e.f. 2 October 2004.]