Section 36E: Penalty for incorrect declaration

36E. Penalty for incorrect declaration Where, after the registration of a deed, the Receiver is satisfied that a declaration under section 36 (e) or (h) is incorrect, he shall, by written notice sent by registered post— (a) claim from the transferee the difference between the duty which would have been payable and the duty actually paid; and [Issue 7] R15 – 24 (2) Revised Laws of Mauritius (c) receive a document in deposit without drawing up a document certifying that the deposit has been made. (2) Any notary who contravenes subsection (1) shall be liable— (a) to a penalty of 100,000 rupees for each contravention; and (b) for the duty on the unregistered document giving rise to the contravention. [S. 39 amended by s. 25 (q) of Act 15 of 2006 w.e.f. 7 August 2006.]