Section 37: Documents not accepted without registration

37. Documents not accepted without registration (1) Subject to subsection (2) no public officer or body corporate shall— (a) take cognisance of a document liable to duty which is unregistered; or (b) refer in a document drawn up by him to a document liable to duty which is not registered, unless the document liable to duty is presented for registration at the same time as the document drawn up by him. (2) (a) There shall be no fixed period for the registration of bonds furnished to the Director-General of the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act or to Magistrates for payment of customs and excise dues or for the removal of warehoused goods or for exportation of goods and of all other customs and excise bonds generally, which are accepted and received in deposit by the Director-General of the Mauritius Revenue Authority or Magistrates under an enactment relating to customs or excise. (b) No bond to which paragraph (a) applies shall be referred to in a public document or used in a Court unless it has been previously registered. (3) Any person who contravenes subsection (1) shall be personally liable for— (a) the duty on the unregistered document; and (b) any penalty to which the unregistered document may have become subject. [S. 37 amended by s. 25 (p) of Act 15 of 2006 w.e.f. 7 August 2006.] R15 – 24 (3) [Issue 4] Registration Duty Act PART VI – EFFECT OF NON-REGISTRATION