Appleby acted for the Appellant in the matter of Jeremy William Hodgson v The Registrar General before the Assessment Review Committee (ARC).
Background
By letter dated 8 November 2018, the Economic Development Board Mauritius approved an Application by Mr Hodgson, a South African national, to acquire property in Mauritius for residence under the Integrated Resort Scheme under Regulation 21 (1) of the Investment Promotion (Real Estate Development Scheme) Regulations 2007.
Pursuant to this approval, in January 2019, Mr Hodgson purchased a villa on a golf estate in the west district Mauritius. The deed of transfer of property was duly transcribed on the 17 January 2019.
By letter dated 13 June 2019, the Registrar General's Department informed Mr Hodgson that it was dissatisfied with the value ascribed to the property in the deed and the reassessment value ascribed to the property as at date of registration stood at 46.85% more than the initial value.
Aggrieved by the decision of the Registrar General's Department, Mr Hodgson appealed to the ARC.
The Point of Law taken before the ARC
The Appellant raised a point of law based on section 28(9)(b) of the Land(Duties and Taxes) Act 1984(the Act), whereby it argued that the assessment of the property transferred to the Appellant is null and void inasmuch as section 28(2) of the Act does not apply in relation to a deed witnessing the transfer of immovable property to a non-citizen with an authorization from the Economic Development Board under the Non- Citizens (Property Restriction) Act.
Outcome
The Registrar General's Department conceded that following the point of law raised by the Appellant, it will not insist on its assessment.
Based on that statement of the Registrar General Department, the appeal was withdrawn inasmuch as it no longer had its 'raison d'être'.
The successful Appellant was represented by Yahia Nazroo of Appleby