Section 10: Incentives for transfer of land

10. Incentives for transfer of land (1) Subsections (2) and (2A) shall apply to a deed witnessing the transfer of land by way of one or more transactions— (a) to the Trust or a body controlled by it; (b) by the Trust or a body controlled by it to any person specified in Part II of the Second Schedule; or (c) subject to subsection (8), to any person, of one or more portions of land under sugar cane cultivation of an extent not exceeding 21.1044 hectares (50 arpents) in the aggregate. (2) Notwithstanding the Land (Duties and Taxes) Act, a deed referred to in subsection (1), which is presented for registration, shall, where the conditions specified in subsection (3) are satisfied, be subject to the tax leviable under Part III of that Act at the rate of 5 per cent. (2A) Notwithstanding the Morcellement Act, where land is transferred under subsection (1) and the transferor applies for and is issued with a morcellement permit in respect of that land, he shall be exempted from payment of the fees payable under section 9 of that Act. (3) Subject to subsection (6), the conditions to be satisfied for the purposes of subsections (2) and (2A) shall be as follows— (a) the deed of transfer shall contain a certificate from the Sugar Insurance Fund certifying that the land transferred has been under sugar cane cultivation for a period of not less than 2 years during the 10 years immediately preceding the date of transfer; (b) the deed of transfer from a planter to a métayer shall contain a certificate from the Sugar Insurance Fund to the effect that the land being transferred is under métayage; (c) the transferor shall declare in the deed of transfer that he has not, by means of any one or more deeds registered after 1 April 1985, transferred to the transferee, land under sugar cane cultivation exceeding 21.1044 hectares (50 arpents) in the aggregate; (d) the transferee shall specify in the deed the extent of all lands under sugar cane cultivation acquired by him by means of any deed registered after 1 April 1985; (e) every declaration made under this subsection shall contain a reference, where applicable, to any transcription volume; (f) where the transferor or transferee is a body controlled by the Trust, the deed of transfer shall contain a certificate from the Trust certifying that the transferor or transferee is a body controlled by it. [Issue 4] S49 – 6 Revised Laws of Mauritius (4) Notwithstanding subsections (2) and (2A), where a deed does not contain the certificate and the declarations specified in subsection (3), the duties and taxes leviable under any enactment relating to the transfer of the land shall be due and payable under that enactment. (5) Notwithstanding subsections (2) and (2A), where after the registration of a deed of transfer, the Registrar-General is satisfied that the declarations contained in the deed and specified in subsection (3) (c) and (d) are incorrect, he shall, by written notice sent by registered post, claim from the transferor or the transferee, as the case may be, the difference between the duty and taxes which would otherwise have been leviable and the duty and taxes actually paid together with a penalty equal to twice the amount of the difference. (6) Subsection (3) (a), (b), (c), (d) and (e) shall not apply where the transferor or transferee is the Trust or a body controlled by it. (7) Section 42 of the Land (Duties and Taxes) Act shall apply to the recovery of duties and taxes under this section. (8) Subject t or or the transferee, as the case may be, the difference between the duty and taxes which would otherwise have been leviable and the duty and taxes actually paid together with a penalty equal to twice the amount of the difference. (6) Subsection (3) (a), (b), (c), (d) and (e) shall not apply where the transferor or transferee is the Trust or a body controlled by it. (7) Section 42 of the Land (Duties and Taxes) Act shall apply to the recovery of duties and taxes under this section. (8) Subject to subsection (1) (a) and (b), this section shall not apply— (a) where the transferee is a corporate body or a partnership; (b) — (c) where the deed was drawn up before and not registered within 6 months of the commencement of this Act; (d) to a transferor where the transferor transfers to one and the same person, land exceeding 21.1044 hectares (50 arpents) in the aggregate; or (e) to a transferee where the transferee acquires land exceeding 21.1044 hectares (50 arpents) in the aggregate. (9) For the purposes of determining the value of any land transferred, section 28 of the Land (Duties and Taxes) Act shall apply. (10) In this section— “deed of transfer” means a deed witnessing the transfer of land for consideration or by way of donation; “duty and taxes” includes the penalty referred to in subsection (5); “land” includes stone heaps, in-field access roads and any building used for the purposes of agricultural production; “métayer” has the meaning assigned to it in the Sugar Insurance Fund Act; “Sugar Insurance Fund” means the Sugar Insurance Fund established under the Sugar Insurance Fund Act; S49 – 7 [Issue 9] Sugar Industry Efficiency Act “transfer” includes the transfer of land from a planter to a métayer. (S. 10 came into operation on 17 September 2001.) [S. 10 amended by s. 3 of Act 26 of 2001; s. 28 (a) of Act 14 of 2005 w.e.f. 21 April 2005; s. 29 (b) of Act 15 of 2006 w.e.f. 7 August 2006.] Sub-Part C – Acquisition and Disposal of Land