Section 2: Interpretation

2. Interpretation In this Act— “bar code” means graphical representation of the title number; “charitable trust” has the same meaning as in the Trusts Act; “classic or vintage motor car” means a motor car which has been registered before 1 January 1970; “company”— (a) means a company incorporated, or a foreign company registered, under the Companies Act; and (b) includes any successive company, or société or successive société; “consideration” means value in money or money’s worth; “Deed” has the same meaning as in section 3B of the Transcription and Mortgage Act; “deed” means any notarial deed, judgment of a Court, agreement or any other document; [Issue 9] R15 – 2 Revised Laws of Mauritius “deed of transfer”— (a) means— (i) an authentic deed (acte authentique) witnessing the transfer of immovable property with or without consideration or by way of donation; (ii) a deed witnessing the transfer of shares in a company or issue of shares by a company or transfer of part sociale in a société which gives rise to a right of ownership, occupation or usage of an immovable property or any part thereof; or (iii) a deed witnessing the transfer of property, other than immovable property, with or without consideration; and (b) includes— (i) a notice witnessing the compulsory acquisition of property under the Land Acquisition Act; or (ii) a deed of transfer under the Land (Duties and Taxes) Act; “deed or document”— (a) means a deed or document meeting the requirements and reproducing the contents of the original deed or document, as the case may be, for the purpose of this Act when submitted through the RDDS; and (b) includes a deed of transfer or deed under private signature; “Director-General” means the Director-General of the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act; “document”— (a) means any written instrument or electronic document; and (b) includes a contract of any nature, other than a contract in respect of transfer of immovable property; “document under private signature” means a document other than a document drawn up by an officer; “duty”— (a) means duty payable under this Act; and (b) includes a surcharge on duty or penalty imposed under this Act; “electronic signature” has the same meaning as in the Electronic Transactions Act; “fixed duty” means the duty leviable under Part II of the First Schedule; “immovable property”— (a) means any freehold or leasehold immovable property; and (b) includes any right to such immovable property; R15 – 3 [Issue 7] Registration Duty Act “manufacturing company” means a company engaged— (a) in the transformation of materials or semi-processed materials into finished or semi-finished goods; or (b) in the assembly of parts into a piece of machinery or equipment or other product, provided that its annual turnover in respect of such activities shall be at least 75 per cent of its total turnover; “Minister” means the Minister to whom responsibility for the subject of finance is assigned; “MIPD” has the same meaning as in the Transcription and Mortgages Act; “non-citizen” has the same meaning as in the Non-Citizens (Property Restriction) Act; “notarial deed” means a deed drawn up by a notary; “officer” means the Registrar, a clerk of a Court or a notary; “open market value” means the value which a property might reasonably be expected to realise if sold in the open market by a prudent vendor; “pleasure craft” has the same meaning as in the Tourism Authority Act; “propert ssigned; “MIPD” has the same meaning as in the Transcription and Mortgages Act; “non-citizen” has the same meaning as in the Non-Citizens (Property Restriction) Act; “notarial deed” means a deed drawn up by a notary; “officer” means the Registrar, a clerk of a Court or a notary; “open market value” means the value which a property might reasonably be expected to realise if sold in the open market by a prudent vendor; “pleasure craft” has the same meaning as in the Tourism Authority Act; “property”— (a) means every kind of property, movable or immovable; and (b) includes any property as defined in the Land (Duties and Taxes) Act; “proportional duty” means duty calculated at a rate specified in the First Schedule; “Receiver” means the Receiver of Registration Dues; “register” means register or electronic register with the Receiver under this Act; “Registrar of Companies” means the Registrar of Companies appointed under the Companies Act; “Registration of Deeds and Documents System” or “RDDS” means an electronic system operated by the Registrar-General for the secure transmission, registration and recording of deeds or documents for the purposes of registration, transcription or inscription under the relevant Acts; “relevant Acts” means this Act, the Inscription of Privileges and Mortgages Act, the Land (Duties and Taxes) Act, the Notaries Act, the Stamp Duty Act, the Transcription and Mortgage Act and any other enactment relating to the registration, transcription or inscription of deeds or documents; “resident in Mauritius” has the same meaning as in the Non-Citizens (Property Restriction) Act; “settlor” has the same meaning as in the Trusts Act; [Issue 7] R15 – 4 Revised Laws of Mauritius “signature” includes an electronic signature; “société”— (a) means a société commerciale or société civile which is required to be immatriculée with the Registrar of Companies under article 1841 of the Code Civil Mauricien; and (b) includes any successive société or company or successive company; “summary” has the same meaning as in section 3B of the Transcription and Mortgage Act; “transaction” means an operation creating, transferring or extinguishing a right or an obligation; “trust” has the same meaning as in the Trusts Act; “value” means value in money; “Valuer”— (a) means a Government Valuer or a Valuer designated by the Receiver; and (b) includes a person authorised by the Valuer in writing. [S. 2 amended by s. 3 (a) of Act 4 of 1987 w.e.f. 1 November 1987; s. 4 (a) of Act 30 of 1990 w.e.f. 1 July 1990; s. 16 (a) of Act 18 of 1999 w.e.f. 1 August 1999; s. 72 (4) (a) of Act 14 of 2001 w.e.f. 1 December 2001; s. 16 (a) of Act 18 of 2003 w.e.f. 21 July 2003; s. 15 (a) of Act 28 of 2004 w.e.f. 26 August 2004; s. 27 (13) (a) of Act 33 of 2004 w.e.f. 1 July 2006; 13 (b) of Act 33 of 2004 w.e.f. 1 July 2006; s. 103 (8) (a) of Act 35 of 2004 w.e.f. 10 November 2004; s. 4 (k) of Act 4 of 2006 w.e.f. 2 October 2004; s. 25 (a) of Act 15 of 2006 w.e.f. 7 August 2006; s. 18 (a) of Act 20 of 2009 w.e.f. 19 December 2009; s. 14 (a) of Act 10 of 2010 w.e.f. 31 March 2011 and 4 January 2011; s. 25 (a) of Act 20 of 2011 w.e.f. 31 March 2011; s. 7 (3) (a) of Act 1 of 2013 w.e.f. 18 April 2013; s. 23 (a) of Act 26 of 2012 w.e.f 22 December 2012; s. 20 (a) of Act 26 of 2013 w.e.f. 1 January 2014 and 19 May 2014; s. 44 (a) of Act 9 of 2015 w.e.f. 2 July 2015; s. 24 (a) of Act 4 of 2017 w.e.f. 20 May 2017.] s. 18 (a) of Act 20 of 2009 w.e.f. 19 December 2009; s. 14 (a) of Act 10 of 2010 w.e.f. 31 March 2011 and 4 January 2011; s. 25 (a) of Act 20 of 2011 w.e.f. 31 March 2011; s. 7 (3) (a) of Act 1 of 2013 w.e.f. 18 April 2013; s. 23 (a) of Act 26 of 2012 w.e.f 22 December 2012; s. 20 (a) of Act 26 of 2013 w.e.f. 1 January 2014 and 19 May 2014; s. 44 (a) of Act 9 of 2015 w.e.f. 2 July 2015; s. 24 (a) of Act 4 of 2017 w.e.f. 20 May 2017.]