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Section 36B: Transfer of rights in lease

Registration Duty Act · PART V: REGISTRATION

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

36B. Transfer of rights in lease (1) No document witnessing any— (a) transfer of rights in a lease; (b) sublease, subrogation, cession or return (rétrocession) of a lease, of property shall be registered unless it is drawn up, as appropriate, in accordance with section 36 and contains the following features— (i) in respect of the document— (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 of the total number of pages and so on and so forth and any annex thereto shall be numbered on the R15 – 23 [Issue 7] Registration Duty Act bottom-right, page 1 of the total number of pages, page 2 of the total number of pages and so on and so forth; (C) any date mentioned shall be in format DD/MM/YYYY; (ii) in respect of every party— (A) 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 document; (B) his occupation, the address of his residence, including the appropriate postcode; (C) 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 Birth and the Civil Status Office where the birth was registered; (D) 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; and (E) where applicable, his business registration number under the Business Registration Act in format XXXXXXXXX (9 characters); (iii) in respect of the immovable property— (A) the address of the property, the Parcel Identification Number (PIN), where available, together with a site plan showing the precise location; (B) 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; (C) 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 (D) the consideration and real value, where applicable, of the property in format Rs X or other appropriate currency. (2) For the purpose of valuation of any right in— (a) a lease; (b) a sublease, subrogation, cession or return (rétrocession) of a lease, [Issue 7] R15 – 24 Revised Laws of Mauritius of property, sections 19 to 23 of this Act and section 28 of the Land (Duties and Taxes) Act or section 19 of the Mauritius Revenue Authority shall apply. [S. 36B amended by s. 3 of Act 32 of 1983 w.e.f. 2 November 1983; s. 48 (4) (e) of Act 46 of 1984 w.e.f. 16 July 1984; s. 11 (1) (d) of Act 23 of 1993 w.e.f. 1 November 1993; s. 15 (g) of Act 23 of 2001 w.e.f. 11 August 2001; s. 25 (n) of Act 15 of 2006 w.e.f. 7 August 2006; s. 27 (c) of Act 17 of 2007 w.e.f. 22 August 2007; s. 25 (e) of Act 20 of 2011 w.e.f. 11 November 2011; s. 44 (h) of Act 9 of 2015 w.e.f. 2 July 2015.]

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