Section 14: Registration of judgments

14. Registration of judgments (1) Subject to subsection (2)— (a) every rule of Court issued by an officer on an order made by the Court or a Judge and liable to fixed duty shall be registered on the original or a certified copy of the original signed by an officer; (b) every judgment ordering a transfer of immovable property shall be liable to proportional duty and shall be registered on the original or a certified copy of the original signed by an officer; (c) every judgment liable to proportional duty shall be registered on the certified copy of the judgment signed by an officer. [Issue 6] R15 – 8 (2) Revised Laws of Mauritius (2) Notwithstanding subsection (1)— (a) where a judgment orders the distribution or liquidation of movable property or of the proceeds of the sale of immovable property or of interest or costs on the sale of immovable property in proceedings between parties, a fixed duty shall be leviable on the copy of the judgment and on each warrant for payment (bordereau de colocation); (b) a fixed duty shall be leviable on the copy of any order or judgment for alimony or maintenance. (3) Where proportional duty is paid on a judgment and, on a new trial or an appeal, the judgment is varied or there is a new judgment— (a) where the amount of the judgment exceeds that of the earlier judgment, proportional duty shall be leviable on the excess; (b) where the amount of the judgment does not exceed that of the earlier judgment, fixed duty purposes shall be leviable. (4) Where judgment is given in a suit in respect of a transaction which was not supported by a document— (a) the duty which would have been payable on the transaction, if it had been witnessed by a document, shall be levied in addition to the duty leviable on the judgment; (b) the judgment shall be registered on the original or a certified copy of the original signed by an officer. [S. 14 amended by Act 4 of 1999.] PART III – ASSESSMENT OF DUTY – VALUATION OF PROPERTY Sub-Part A – General