Land Act Mauritius

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LAND (DUTIES AND TAXES)
Act 46 of 1984 – 16 July 1984 ARRANGEMENT OF SECTIONS PART I – PRELIMINARY Short title Interpretation PART II – REGISTRATION DUTY 3 Duty leviable PART III – LAND TRANSFER TAX 4 Levy of land transfer tax 5 Exemption 6 Declaration by transferor 7 Penalty for incorrect declaration PART IV – CAPITAL GAINS 8 Interpretation 9 Levy of capital gains tax 10 Sale price and cost of infrastructure works 11 Contents of deed PART V – 12-15 PART VI – CAMPEMENT SITE TAX 16 Interpretation 17 Plan 18 Register 19 Declaration 20 Powers of authorised officer 21 Notice of entry on register 22 Removal of entry on register 23 Campement site tax 24 Appeal to Minister 25 Service of notice 26 Burden of proof PART VIA – TAX ON TRANSFER OF 26A Tax on transfer of leasehold rights in State PART VII – GENERAL 27 Assessment of cost of infrastructure works 27A Assessment of land and building 28 Valuation of property 29 Transfer of immovable property between 30-33 34 Amendment of tax and duty 35 Penalty for undervaluation 36 Payment of duty and tax 37 Inscription of privilege 38 Abatement or deferment of duty or tax 39 Payment of one tax only 40 – 41 Validity of notice by post 42 Recovery of duty 43 Refund of duty 44 Time limit for claims or refunds 45 Payment to be in multiples of 5 rupees 45A Derogation 46 Remission 47 Regulations 1 2 48-49 50 Application 51-52 FIRST SCHEDULE SECOND SCHEDULE THIRD SCHEDULE FOURTH SCHEDULE FIFTH SCHEDULE SIXTH SCHEDULE SEVENTH SCHEDULE (MORCELLEMENT) TAX – –



LEASEHOLD RIGHTS IN STATE LAND land

ascendants and descendants –

________________

PART I – PRELIMINARY 1 2 Short title This Act may be cited as the Land (Duties and Taxes) Act. Interpretation In this Act – “consideration” means value in money or money’s worth; “deed of transfer” – (a) means a deed witnessing the transfer of property for consideration or by way of donation other than a transfer – (i) by an ascendant to a descendant or the latter’s spouse or surviving spouse; (ii) to a charitable trust under the Trust Act or to a religious body under the Registration Duty Act; and (iii) between the heirs of a deceased person of property acquired by inheritance from that person; (b) includes – (i) a deed witnessing a compulsory acquisition under the Land Acquisition Act; (ii) a deed ‘acte de désintéressement’ by which a partner withdraws from a partnership without taking back the property ‘apport’ which he originally brought into the partnership; (iii) a deed witnessing that property owned by a company is, on the winding up, liquidation or dissolution of the company or in any other manner, attributed to a shareholder of the company irrespective of the date on which such attribution takes place; (iv) a deed witnessing that immovable property owned or purchased by a partnership is, on its dissolution, attributed to any partner of the dissolved partnership; (v) a deed witnessing that immovable property brought by way of an ‘apport’ by a partner in a partnership is, on its dissolution, attributed to any of the partners of the dissolved partnership; (vi) a deed by which a purchaser, other than an adjudicatee on a judicial sale, of any property declares that he has purchased the property on behalf of another person and in the name of that person with money belonging to and provided by that person; “infrastructure works” in respect of land, means the construction of access roads and roadside drains, and the provision of water supply, electricity and sewerage system on the land; “Minister” means the Minister to whom responsibility for the subject of finance is assigned; “morcellement” means the parcelling out of land into five or more portions; “open market value” means the value which a property might reasonably be expected to realise if sold on the open market by a prudent vendor; “property” – (a) means any immovable property or any right or interest in any immovable property; (b) includes – (i) any share in a partnership which owns any...
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