Section 47: Remission of Duty

47. Remission of Duty (1) There shall be a Committee which shall make recommendations to the Minister as to whether or not to remit or refund the whole or part of any duty leviable under this Act. [Issue 10] R15 – 28 Revised Laws of Mauritius (2) The Committee shall be chaired by the Registrar-General and shall comprise 2 officers of the Ministry and one other officer of the RegistrarGeneral’s Department. (3) The Minister may, on the recommendations of the Committee, remit or refund the whole or part of any duty leviable under this Act— (a) in respect of a deed or any other document witnessing the transfer of property which does not result in an effective change in ownership of that property; (b) where a person makes an application for— (i) a derogation under section 27; or (ii) a deed or any other document to be registered free in accordance with Part III of the First Schedule, within one year from the date of registration of the deed or document; (c) where several documents are required to be registered in order to complete a transaction, leading to multiplicity of taxation; or (d) where a document presented for registration makes reference to previous documents and in respect of which duty is leviable, leading to multiplicity of taxation. [S. 47 amended by Act 34 of 1984; Act 56 of 1985; repealed by s. 25 (t) of Act 15 of 2006 w.e.f. 10 January 2007; inserted by s. 46 (d) of Act 10 of 2017 w.e.f. 24 July 2017.]