Section 26: Payment of duty

26. Payment of duty Subject to section 27, duty shall be paid— (a) by the officer, in respect of a document drawn up by him or in respect of an adjudication by the Master; (b) by the person who requires the services of an usher, in respect of a document drawn up or served by the usher; (c) by the auctioneer, in respect of an adjudication by him; (d) by the body corporate, in respect of a document of the body corporate which is liable to registration; (e) by the parties, in respect of— (i) a document under private signature; or (ii) a document or decision emanating from arbitrators where the document or decision has not been registered by the arbitrators; (f) by the person making use of the document, in respect of a document drawn up outside Mauritius; (g) by the debtor, in respect of a document involving an obligation or discharge; (h) by the transferee, in respect of the transfer of ownership, usufruct, right of use or occupation of property; [Issue 7] R15 – 14 Revised Laws of Mauritius (i) by the person to whom the transfer or issue of shares is made pursuant to section 24A; (j) by the transferee bank under section 32A of the Banking Act. [S. 26 amended by s. 23 (c) of Act 25 of 2000; s. 25 (f) of Act 15 of 2006 w.e.f. 7 August 2006; s. 24 (j) of Act 26 of 2012 w.e.f. 22 December 2012; s. 7 (3) (c) of Act 1 of 2013 w.e.f. 18 April 2013.] 26A. — [S. 26A added by s. 23 (d) of Act 25 of 2000 w.e.f. 11 August 2000; s. 8 (9) (a) of Act 17 of 2003 w.e.f. 21 July 2003; repealed by s. 25 (g) of Act 15 of 2006 w.e.f. 7 August 2006.]