Section 36:

36. Information to be inserted before registration (1) No deed of transfer, lease agreement, instrument of charges, document witnessing a division in kind or any other document witnessing a folle enchère, or after outbidding before the Master and Registrar, or a judgment by any Court, shall be registered unless it complies with the requirements specified in subsection (1A) and contains— (a) in respect of each party— (i) his first name or first names, in small letters, followed by his surname in capital letters, and his National Identity Card number, where available, in format XXXXXXXXXXXXXX (14 characters) and where applicable, a scanned image of a recent passport-sized photograph of him, printed in the notarial deed; [Issue 7] R15 – 18 (4) Revised Laws of Mauritius (ii) his occupation, the address of his residence, including the appropriate postcode; (iii) his date of birth in format DD/MM/YYYY, with a reference to the registered number of his birth certificate in format Birth Certificate No./Year of Registration of Birth and the Civil Status Office where the birth was registered; (iv) where applicable, his date of marriage in format DD/MM/YYYY, with a reference to the registered number of the marriage certificate in format Marriage Certificate No./Year of Marriage, the Civil Status Office where the marriage was registered and the matrimonial regime applicable to him at the time of the transfer; (v) where applicable, his business registration number under the Business Registration Act in format XXXXXXXXX (9 characters); and (vi) where a party was born or was married outside Mauritius and his birth or marriage certificate is not available, a certificate from the notary drawing up the deed that he has examined documents relating to the civil status of the party and that he is satisfied that the declaration of the party is correct; (b) in respect of the immovable property— (i) the address of the property, the Parcel Identification Number (PIN), where available, together with a site plan showing the precise location of the property, except that in respect of an instrument of charge, a site plan shall not be required; (ii) the area of land in format Xm2 up to 2 decimal places and the nature and description of the building, if any, on it, and where undivided rights are transferred, the fraction of the property sold; (iii) (A) the price paid in format Rs X or other appropriate currency on the last transfer of the property and the title of ownership in format TV xxxx/xxx or TV xxxxxx/xxxxxx, except that in respect of an instrument of charge, the price paid does not have to be specified; (B) the consideration and real value, of the property in format Rs X or other appropriate currency except that in respect of an instrument of charge, the consideration and real value do not have to be specified; (iv) the name of the present occupier, and, if let, the rent payable and the other terms of letting; (v) the registered office of a company or in the case of a partnership the address where documents can be validly served; (vi) the value of the land and separately, the value of any building on it; R15 – 18 (5) [Issue 7] Registration Duty Act (vii) where the property is located along the sea coast, a declaration by the parties that the property is situate within or outside 81.21 metres from the high water mark of the sea coast; (viii) — (ix) where applicable, the name of the descendant or ascendant from whom the ascendant or descendant acquired the prope artnership the address where documents can be validly served; (vi) the value of the land and separately, the value of any building on it; R15 – 18 (5) [Issue 7] Registration Duty Act (vii) where the property is located along the sea coast, a declaration by the parties that the property is situate within or outside 81.21 metres from the high water mark of the sea coast; (viii) — (ix) where applicable, the name of the descendant or ascendant from whom the ascendant or descendant acquired the property, the degree of their relationship and the date of acquisition of the property being transferred by the ascendant or descendant, as the case may be; (x) where the transfer is made without consideration, the open market value of the land and separately the open market value of any building on it; (xi) — (xii) a certificate from a quantity surveyor or an architect certifying the description and cost of works carried out as at the date of transfer of a building or structure under construction, the gross external area of which, as per the approved plan, exceeds 500 square metres; (xiii) a certificate that the transfer of the immovable property referred to in item (r) (i) or (iii) of the Eighth Schedule to the Land (Duties and Taxes) Act has been approved by the ERCP Committee; (c) — (d) in respect of rights in a lease, sublease, subrogation, cession or return (retrocession) of a lease property, a description of all buildings existing on the property together with a site plan indicating the precise location of the property; (e) in respect of shares in a partnership— (i) a list of all properties forming part of the assets of the partnership setting out— (A) in case the properties comprise shares in any partnership or successive partnerships or company or successive companies— (I) a detailed description of that partnership setting out a detailed description of all immovable properties forming part of the assets of that partnership or in any other partnership or successive partnerships or company or successive companies including a site plan indicating their precise location; (II) the open market value of those immovable properties giving the value of the land and that of any building separately and, in case the building is still under construction, a declaration [Issue 7] R15 – 18 (6) Revised Laws of Mauritius supported by a certificate issued by a registered Quantity Surveyor stating the percentage of the works carried out; and (III) the amount of the capital of the partnership as at the date of transfer stating whether or not that capital includes any capital brought into that partnership by the transferee during the period of 3 years immediately preceding the date of the transfer; and (B) in case the immovable properties form part directly of the assets of the partnership— (I) a detailed description of those immovable properties including a site plan indicating their precise location; (II) the open market value of those immovable properties giving the value of the land and that of any building separately and, in case the building is still under construction, a declaration supported by a certificate issued by a registered Quantity Surveyor stating the percentage of the works carried out; and continued on page R15 – 19 R15 – 18 (7) [Issue 7] of the land and that of any building separately and, in case the building is still under construction, a declaration supported by a certificate issued by a registered Quantity Surveyor stating the percentage of the works carried out; and continued on page R15 – 19 R15 – 18 (7) [Issue 7] Revised Laws of Mauritius (III) the amount of capital of the partnership as at the date of the transfer stating whether or not that capital includes any capital brought into the partnership by the transferee during the period of 3 years immediately preceding the date of the transfer; (ii) a certified copy of the accounts for each of the 3 accounting periods immediately preceding the transfer; (iii) where a non-citizen acquires any share in a partnership or société or any other body corporate which reckons amongst its assets any freehold or leasehold immovable property in Mauritius or shares in a company or in a company holding shares in a subsidiary or any share in a partnership or société or any other body corporate which itself reckons amongst its assets, freehold or leasehold immovable property in Mauritius— (A) a declaration as to the nationality of the purchaser; and (B) a certified copy of the certificate under the NonCitizens (Property Restriction) Act authorising him to purchase, acquire or hold such share; (f) – (g) — (h) in respect of shares in a company— (i) a certificate signed by the parties to the effect that the company reckons or does not reckon among its assets any freehold or leasehold or immovable property or shares in any partnership which reckons among its assets such property or shares that the partnership holds in any other partnership or successive partnerships which reckons amongst its assets such property; (ii) in case the company reckons among its assets— (A) any freehold or leasehold immovable property; or (B) any shares in a partnership which reckons among its assets such property or any shares that the partnership holds in any other partnership, successive partnership, company or successive company which reckons among its assets such property; or (C) any shares in a company which reckons among its assets such property, or any shares that the company holds in any other company, successive company, partnership or successive partnership which reckons among its assets such property— (I) a description of the immovable property together with a site plan; (II) a certified copy of the audited financial statements or in the case of a small private company, a certified copy of the financial statements, for R15 – 19 [Issue 5] Registration Duty Act each of the 3 accounting periods immediately preceding the transfer; (III) the open market value of the immovable property; and (IV) the total number of shares issued by the company indicating the number of shares issued to the transferee during the period of 3 years immediately preceding the date of the transfer; (iii) where the transfer takes place between companies for the sole purpose of achieving a merger, a declaration signed by the duly authorised representatives of the companies to the effect that the companies satisfy the requirements of this subparagraph and the sole purpose of the transfer is to achieve a merger of the companies; (iv) where a non-citizen acquires shares in a company which reckons amongst its assets any freehold or leasehold immovable property in Mauritius or shares in a company holding shares in a subsidiary or any share in a partnership or société or any other body corporate which itself reckons amongst its assets, freehold or leasehold immovable property in Mauritius— (A) a declaration as to the nationality of the purchaser; and (B) a certified copy of the certificate under the NonCitizens (Property Restriction) Act authorising him to purchase, a company which reckons amongst its assets any freehold or leasehold immovable property in Mauritius or shares in a company holding shares in a subsidiary or any share in a partnership or société or any other body corporate which itself reckons amongst its assets, freehold or leasehold immovable property in Mauritius— (A) a declaration as to the nationality of the purchaser; and (B) a certified copy of the certificate under the NonCitizens (Property Restriction) Act authorising him to purchase, acquire or hold such shares; (ha) in respect of 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— (i) a description of the immovable property or part thereof together with a site plan; (ii) the open market value of the immovable property or part thereof; (i) in respect of leasehold rights in State land— (a) a certificate from the Ministry responsible for the subject of lands to the effect that the lessor has agreed to the said transfer except where the lease agreement in respect of a campement site provides for the payment of a premium and a new rental; (b) where the application for the transfer was made before 9 June 1997, a certificate from the Ministry responsible for the subject of lands specifying the date of the application for the transfer; (j) in respect of a lease relating to movable property made by a leasing company, such total price paid or payable to the seller or transferor as corresponds to the price previously stated in the deed of sale or transfer relating to that property; [Issue 5] R15 – 20 Revised Laws of Mauritius (k) in respect of a transfer to, or by, a company holding a letter of approval for the implementation of a project under the Real Estate Development Scheme prescribed under the Investment Promotion Act, a certified copy of the letter of approval; (l) – (n) — (o) in respect of a Certificate of Transfer of Undertaking issued under section 346A of the Companies Act, a final list of the assets and liabilities referred to in section 32A (8) of the Banking Act. (1A) Every deed or document referred to in subsection (1) shall have the following features— (a) the typeface shall be “Cambria” in regular style and shall have font size of 12 point, and shall be printed on A4 size paper of not less than 90 grammes; (b) every page shall be consecutively numbered on the bottom-right, page 1 of the total number of pages, page 2 of the total number of pages and so on and so forth and any annex thereto shall be numbered on the bottom-right, page 1 of the total number of pages, page 2 of the total number of pages and so on and so forth; and (c) any date mentioned shall be in format DD/MM/YYYY. (2) No document conferring a right or interest in immovable property, whether legal or beneficial, to a non-citizen shall be registered unless it contains a certificate under section 3 (2) of the Non-Citizens (Property Restriction) Act. (2A) No Deed shall be registered unless it is accompanied by a summary, duly filled in. (3) (a) In this section— “ERCP Committee” means the ERCP Committee under the Economic Restructuring and Competitiveness Package referred to in the Ministry’s document entitled “Facing The Euro Zone Crisis and Restructuring for Long Term Resilience”, dated August 2010 and published as a General Notice in the Gazette of Thursday 9 December 2010. (b r section 3 (2) of the Non-Citizens (Property Restriction) Act. (2A) No Deed shall be registered unless it is accompanied by a summary, duly filled in. (3) (a) In this section— “ERCP Committee” means the ERCP Committee under the Economic Restructuring and Competitiveness Package referred to in the Ministry’s document entitled “Facing The Euro Zone Crisis and Restructuring for Long Term Resilience”, dated August 2010 and published as a General Notice in the Gazette of Thursday 9 December 2010. (b) For the purpose of subsection (1) (c) and (h) (ii) (B) and (C), “company or successive companies” or “company or successive company” shall be construed within the meaning of “company” under section 24 (1). [S. 36 amended by Act 34 of 1984; Act 46 of 1984; Act 56 of 1985; Act 20 of 1988; Act 22 of 1989; Act 30 of 1990; Act 17 of 1991; Act 17 of 1995; Act 9 of 1997; Act 18 of 1999; Act 25 of 2000; s. 15 (e) of Act 23 of 2001 w.e.f. 11 August 2001; s. 3 of Act 36 of 2001; s. 24 (b) of Act 20 of 2002 w.e.f. 10 August 2002; s. 16 (b) of Act 18 of 2003 w.e.f. 21 July 2003; s. 15 (d) of Act 28 of 2004 w.e.f. 26 August 2004; s. 27 (b) of Act 14 of 2005 w.e.f. 21 April 2005; s. 25 (l) of Act 15 of 2006 w.e.f. 7 August 2006; s. 10 (a) of Act 21 of 2006 w.e.f. 1 October 2006; s. 27 (b) of Act 17 of 2007 w.e.f. 22 August 2007; s. 30 (c) of Act 18 of 2008 w.e.f. 19 July 2008; s. 37 (b) of Act 14 of 2009 w.e.f. 30 July 2009; s. 18 (c) of Act 20 of 2009 w.e.f. 19 December 2009; s. 14 (c) of Act 10 of 2010 w.e.f. 4 January 2011; s. 25 (c) of Act 20 of 2011 w.e.f. 11 November 2011; s. 23 (l) of Act 26 of 2012 w.e.f. 22 December 2012; s. 7 (3) (d) of Act 1 of 2013 w.e.f. 18 April 2013; s. 44 (f) of Act 9 of 2015 w.e.f. 2 July 2015; s. 24 (b) of Act 4 of 2017 w.e.f. 20 May 2017.]