Location
Although known to Arab and Malay sailors as early as the 10th century, Mauritius was first explored by the Portuguese in the 16th century and subsequently settled by the Dutch - who named it in honor of Prince Maurits van NASSAU - in the 17th century. The French assumed control in 1715, developing the island into an important naval base overseeing Indian Ocean trade, and establishing a plantation economy of sugar cane. The British captured the island in 1810, during the Napoleonic Wars. Mauritius remained a strategically important British naval base, and later an air station, playing an important role during World War II for anti-submarine and convoy operations, as well as the collection of signals intelligence. Independence from the UK was attained in 1968. A stable democracy with regular free elections and a positive human rights record, the country has attracted considerable foreign investment and has one of Africa's highest per capita incomes.
Mauritius is a parliamentary republic.
Source: CIA World Factbook
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Resources
Displaying 56 - 60 of 67Registration Duty Act.
This Act imposes a duty on the registration of: deeds of transfer of property including immovable property and including: (a) a notice witnessing the compulsory acquisition of property under the Land Acquisition Act; (b) a deed of transfer under the Land (Duties and Taxes) Act 1984. The Act specifies various circumstances that may have an impact on the registration and payment of duty such as transfer with right of redemption, transfer of mixed property, transactions not witnessed by document; counter-deed; and agreement regarding agricultural produce.
Morcellement Act.
This Act shall apply to a morcellement, i.e. the division of a plot of land into two or more lots, but not to subdivision for purposes sale to the Government or a compulsory acquisition under the Land Acquisition Act; a mortgage or a fixed charge; or a sale or a donation of not more than one lot and to a division in kind between co-heirs, ascendants and descendants. The Act establishes the Morcellement Board, which shall assess an application for a morcellement permit by a developer. The application shall be accompanied by a plan prepared by a land surveyor.
Land (Duties and Taxes) Act 1984.
This Act imposes levies and duties in respect of immovable property and provides for matters relating to taxation of land such as valuation and registration. Taxes imposed by this Act are: registration of any transfer deed (land transfer tax) to be paid by the transferor at the rate specified in the Second Schedule; an annual tax to be paid by an owner of a campement site, i.e. any land which is situated wholly or partly within 81.21 metres from the high water mark; and a tax on transfer of leasehold rights in State land.
State Lands (Amendment) Act 2007 (No. 4 of 2007).
This Act amends the State Lands Act by adding in section 5 of a subsection (2) allowing the Minister to sell specified land by private contract.
Amends: State Lands Act. (2016)
National Heritage Fund Act 2003 (No. 40 of 2003).
This Act establishes the National Heritage Fund as a body corporate, defines its functions and provides for its internal organization. The principal object of the Fund shall be to safeguard, manage and promote the national heritage of Mauritius. The Fund shall be administered and managed by the National Heritage Trust Fund Board. The principal functions of the Board shall be to identify sites and to manage national heritage entrusted to it.