Section 36A: Transfer of rights in succession

36A. Transfer of rights in succession (1) No document witnessing a transfer of rights, other than transfer of rights between heirs of a deceased person of property acquired by inheritance from that person, in a succession shall be registered unless it is drawn R15 – 21 [Issue 9] Registration Duty Act up, as appropriate, in accordance with section 36 and contains a detailed statement of all— (a) assets comprised in the succession; and (b) liabilities of the succession which are still outstanding at the time of the transfer. (2) The statement under subsection (1) shall contain— (a) in respect of the document, the following features— (i) 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 grams; (ii) every page shall be consecutively numbered on the bottomright, 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; (iii) any date mentioned shall be in format DD/MM/YYYY; (b) in respect of every 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 deed; (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 (c) 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; (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; [Issue 9] R15 – 22 Revised Laws of Mauritius (iii) 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; and (iv) the consideration and real value, where applicable, of the property in format Rs X or other appropriate currency, and shall be substantiated by such documents as are satisfactory to the Receiver. (3) Where, after a document witnessing a transfer of rights in a succession has been registered, the Receiver ascertains that any of the assets comprised in the succession has been omitted, he shall— (a) assess the value of the asset omitted in such manner and by such means as he may determine; and (b) by written notice sent by registered post, claim from the transferor and the transferee jointly and in soli rency, and shall be substantiated by such documents as are satisfactory to the Receiver. (3) Where, after a document witnessing a transfer of rights in a succession has been registered, the Receiver ascertains that any of the assets comprised in the succession has been omitted, he shall— (a) assess the value of the asset omitted in such manner and by such means as he may determine; and (b) by written notice sent by registered post, claim from the transferor and the transferee jointly and in solido the difference between the duty which would have been payable under Part I of the First Schedule if there had been no omission and the duty actually paid, together with a penalty equal to the amount of that difference. (4) For the purpose of valuation of— (a) any movable property comprised in the succession, section 17 shall apply; (b) any immovable property comprised in the succession, sections 19 to 23 of this Act and section 28 of the Land (Duties and Taxes) Act or section 20 of the Mauritius Revenue Authority Act shall apply. [S. 36A inserted by s. 3 of Act 32 of 1983 w.e.f. 2 November 1983; amended by s. 48 (4) (c) of Act 46 of 1984 w.e.f. 16 July 1984; s. 11 (1) (c) of Act 23 of 1993 w.e.f. 1 November 1993; s. 6 (c) of Act 9 of 1997 w.e.f. 30 July 1997; s. 15 (f) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (13) (b), (c) and (f) of Act 33 of 2004 w.e.f. 1 July 2006; s. 4 (k) of Act 4 of 2006 w.e.f. 2 October 2004; s. 25 (m) of Act 15 of 2006 w.e.f. 7 August 2006; s. 25 (d) of Act 20 of 2011 w.e.f 11 November 2011; s. 44 (g) of Act 9 of 2015 w.e.f. 2 July 2015.]