Section 3B: Administrative fee

3B. Administrative fee (1) There shall be levied on any deed deposited for registration an administrative fee at the corresponding rates specified in the Tenth Schedule. (2) Where a deed is not presented to the Registrar-General within the delay specified in the Sixth Schedule, the person shall be liable to pay, in addition to the administrative fee, a surcharge equal to 50 per cent of the amount of the fee. 376 Acts 2019 (3) Every Ministry or Government department, local authority and statutory body falling under the aegis of any Ministry shall be exempt from the fee referred to in subsection (1). (d) in section 17, by repealing subsection (3) and replacing it by the following subsection – (3) (a) Any person who, in relation to the transfer of shares, is dissatisfied with the decision of the Receiver based on the report of the person appointed under subsection (2) in relation to movable property may, on payment of the duty or tax claimed by the Receiver and not later than 15 days after receiving notice of the Receiver’s decision, object to the notice by registered post. (b) Any objection under paragraph (a) shall be dealt with by an objection unit within 4 months from the date on which the objection is made. (c) The objection unit under paragraph (b) shall consist of – (i) one representative of the Ministry responsible for the subject of finance who shall be a member of the Mauritius Institute of Professional Accountants reckoning at least 5 years’ service in the Ministry, who shall be the Chairperson; (ii) 2 representatives of the RegistrarGeneral, not below the rank of Principal Registration Officer; and (iii) an officer designated by the Receiver to act as Secretary. Acts 2019 377 (d) Where an agreement is reached before the objection unit, the person shall not be allowed to lodge written representations with the Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (e) Where the Receiver considers an objection under subsection (3)(a), he shall by notice in writing – (i) amend the claim; or (ii) maintain the claim. (f) Where no agreement is reached before the objection unit and the person is aggrieved by a notice under subsection (3)(d), he may lodge representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act against the decision, and the amount of the duty payable shall be determined by the Assessment Review Committee. (g) A copy of the representations referred to in paragraph (f) shall be filed with the Registrar-General. (h) Where the value assessed under section 17(2) is reduced pursuant to a decision under subsection (3)(c) or a decision of the Assessment Review Committee or determination of an appeal to the Supreme Court or Judicial Committee of the Privy Council, as the case may be – (i) any amount of tax paid in excess shall be refunded to the transferor; and (ii) any amount of duty paid in excess shall be refunded to the transferee, together with interest at the legal rate, free of income tax, from the date the payment is effected to the Registrar-General to the date it is refunded. 378 Acts 2019 (i) The value agreed at the objection unit shall not constitute a precedent or a reference for other objections. (e) in Part III, by repealing Sub-part B; (f) in section 27 – (i) in subsection (3)(a), by deleting the words ”100,000 rupees” and replacing them by the words “125,000 rupees”; (ii) in subsection (5)(a), by d transferee, together with interest at the legal rate, free of income tax, from the date the payment is effected to the Registrar-General to the date it is refunded. 378 Acts 2019 (i) The value agreed at the objection unit shall not constitute a precedent or a reference for other objections. (e) in Part III, by repealing Sub-part B; (f) in section 27 – (i) in subsection (3)(a), by deleting the words ”100,000 rupees” and replacing them by the words “125,000 rupees”; (ii) in subsection (5)(a), by deleting the words “200,000 rupees” and replacing them by the words “250,000 rupees”; (iii) by inserting, after subsection (8), the following new subsection – (8A) Where any person is dissatisfied with – (i) the interpretation of the provisions of section 27 of the Registration Duty Act and the Eighth Schedule of the Land (Duties and Taxes) Act by the Registrar-General; or (ii) a decision under section 30(1)(a), (b) or (c), he may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act after payment of the duty claimed. (g) in section 36(1)(a), by inserting, after the word “party”, the words “or spouse of the party”; (h) in section 47(3)(b), by deleting the words “one year” and replacing them by the words “3 years”; (i) in the First Schedule – (i) in Part III, in item 28, by adding the following new paragraph, the full stop at the end of paragraph (b) Acts 2019 379 being deleted and replaced by the words “; or” and the word “or” at the end of paragraph (a) being deleted – (c) between spouses. (ii) in Part VII, in paragraph (cb), in the table – (A) in item (a), by deleting the figure “2,000,000” and replacing it the figure “2,500,000”; (B) in item (b), by deleting the figure “2,000,000” and replacing it the figure “2,500,000”; (j) by adding the Tenth Schedule set out in the Sixth Schedule to this Act.