Skip Ribbon Commands
Skip to main content
Attorney General's Office, Ministry of Justice, Human Rights and Institutional Reforms

Recents Acts and Bills

ACTS:
 
ADDITIONAL REMUNERATION (2012) ACT 2011 (Act No. 41 of 2011)
APPROPRIATION (2012) ACT 2011 (Act No. 32 of 2011)
BAIL (AMENDMENT) ACT 2011 (Act No. 34 of 2011)
The object of this Act is to amend the Bail Act so as to make further and better provision in relation to, inter alia–
(a) the prompt hearing and determination of bail applications;
(b) the factors to be taken into account by a Court when assessing the risks involved in deciding whether or not to release a defendant or detainee on bail;
(c) the conditions that may be imposed by a Court for release on bail, including subjecting the defendant or detainee to an electronic monitoring mechanism; and
(d) the liability of a person released on bail to be arrested for breach of a bail condition.
Status: Published in the Gazette of 10 December 2011. Came into operation on 1 January 2012.
CONSTITUTION (AMENDMENT) ACT 2011 (Act No. 35 of 2011)
CADASTRAL SURVEY ACT 2011 (Act No. 22 of 2011)
The Act makes provision for the general administration, maintenance and updating of a digital cadastral database (DCDB) for the Island of Mauritius and other islands forming part of Mauritius.
It also makes provision for the allocation of a unique Parcel Identification Number to every land parcel or unit of building, the setting up of a geodetic datum in order to accurately identify the location of every land parcel and new standards and rules to be prescribed for the conduct of land surveying.
The entries in the digital cadastral database shall include the following information: (a) a digital graphic representation of the land parcel, (b) the relationship of all points and polygons in the cadastral framework with the geodetic datum of the Island of Mauritius, (c) the relationship of every land parcel with any other adjoining land parcel and any abutting road, (d) the lot number, if any, the extent of the land parcel, its PIN, plan or diagram of cadastral survey, street address and particulars of transcription, (e) a brief description of any building on the land parcel, its PIN, the area of the building in square metres, its utilisation, the individual descriptors, attributes and other related material, (f) an indication as to whether a building on the land parcel is for residential, commercial, industrial or other purposes, (g) the full name of the owner, (h) the market value of the land parcel in terms of the value of the land, the buildings, if any, and the value of leasehold rights in State lands, (i) zoning of the land parcel for planning purposes, (j) the district or town boundaries set out in the First Schedule to the Local Government Act, the electoral boundaries of constituencies approved by the Assembly under section 39 of the Constitution and any other administrative boundaries, of the land parcel and (k) such other information as the Permanent Secretary may require.
The Act also creates the LAVIMS Committee which shall be responsible for the general administration and maintenance of the DCDB system. Other functions of the LAVIMS Committee include the setting of standards for integrating new cadastral surveys into the DCDB and for integrating the general valuation of every property.
Under section 7 of the Act, no person shall offer, advertise for sale or make a promise to purchase or to sell any plot of land, or any undivided right in any plot of land or unit, unless a PIN has been assigned to that plot of land or unit.
Status: Published in the Gazette No. 64 of 16 July 2011, but the Act is not yet in force.

 
CIVIL STATUS (AMENDMENT) ACT 2011 (Act No. 24 of 2011)

The Act provides for the reduction in the time period during which an interested person may lodge an objection to an application for change of name from 4 months to 28 days. It is to be noted that this Act shall not apply to an application for change of name which is pending at the commencement of this Act.
Status: Passed at the National Assembly without amendments on the 19 July 2011 and published in the Gazette No. 68 of 30 July 2011. The Act came into operation on 1 August 2011.
 
CONSUMER PROTECTION (PRICE AND SUPPLIES CONTROL) (AMENDMENT) ACT 2011 (Act No. 23 of 2011)
The Act amends the Consumer Protection (Price and Supplies Control) Act to provide that failure on the part of a trader or any person to comply with a requirement from an authorised officer or an order from the Permanent Secretary for production of information or documents shall constitute an offence.
Status: Published in the Gazette No. 64 of 16 July 2011, but the Act is not yet in force.

 
ECONOMIC AND FINANCIAL MEASURES (MISCELLANEOUS PROVISIONS) ACT 2011 (Act No. 20 of 2011)
 
The Act provides for the implementation of measures announced in the Budget Speech 2011 relating to economic and financial matters and for related matters.
 
Various other Acts are amended to provide for (a) the standardisation of documents for registration, inscription and transcription in the context of the implementation of the LAVIMS project whereby these documents will be scanned and saved in the Digital Cadastral Database (DCDB) kept and maintained by the Ministry responsible for the subject of land surveys, (b) the imposition of registration duty on the higher of 25 per cent of the value of an immovable property or the actual amount paid upon registration of a document under private signature in respect of that property, the remaining duty being payable upon presentation of the deed of transfer in respect of that immovable property for registration, (c) the imposition of a graduated penalty rate based on the extent of undervaluation of an immovable property so as to alleviate the hardship suffered by taxpayers and the difficulties encountered by the Registrar-General to recover arrears of revenue. The penalty will henceforth be 0, 20 or 50 per cent, depending on the extent of undervaluation, instead of the present penalty rate of 100 per cent, (d) the Bank of Mauritius to have the power to request any institution offering credit or any utility body to participate in the Credit Information Bureau, for the Bank itself to participate therein and to furnish to the Bureau credit information on credit facilities granted to members of the staff of the Bank and for the time limit for financial institutions to transfer to the Bank monies which have been left untouched and not reclaimed in customer deposit accounts to be  reduced from 10 to 7 years, (e) the implementation of the PRB Report 2008 relating to the Civil Service Family Protection Scheme for public officers, judges and members of the Assembly, (f) companies under the Protected Cell Companies Act to apply the solvency test to the individual cell rather than to the whole company and for better provision for the identification of a company’s auditor, the signing partner of an audit firm or an audit firm in auditor’s reports and for every non-public interest entity to prepare its financial statements in accordance with IFRS for SMEs, (g) a better definition of “financial institution” for the purposes of the Dangerous Drugs Act and the Financial Intelligence and Anti-Money Laundering Act, for the Director of Public Prosecutions and the Registrar of Associations to be represented on the National Committee for Anti-Money Laundering and Combating the Financing of Terrorism, and for the Financial Intelligence Unit to issue guidelines to members of the relevant professions or occupations on measures to combat money laundering or financing of terrorism that are in force in jurisdictions having standards comparable to Mauritius, (h) a clarification for income tax purposes, of the definition of “foreign source income” by clearly stating that it includes income derived by corporations holding a Global Business Licence and for the effective date of the coming into operation of the exemption provisions relating to gains on immovable property to be 1 January 2011, (i) better provision for the levying of annual fees in respect of insurance salespersons and for non-compliance, and for widening the term ‘associate’ to include a person acting in concert for the purposes of takeovers in the securities business, (j) the facilitation of the administration of payment of stamp duty, by providing that stamp duty should be paid in the same foreign currency as that used by the purchaser of a property under the Real Estate Development Scheme for payment of his registration duty. Similar provision has been made for the payment of fees under the Transcription and Mortgage Act; and (k) the Permanent Secretary of the Ministry responsible for the subject of social integration and economic empowerment to become a member of the National Economic and Social Council.
 
Status:  Published in the Gazette 64 of 16 July 2011. Section 6 is deemed to have come into operation on 1 July 2008 and Section 13(a) is deemed to have come into operation on 1 January 2011.

 
ECONOMIC AND FINANCIAL MEASURES (MISCELLANEOUS PROVISIONS) (No. 2) ACT 2011 (Act No. 38 of 2011)
 
EDUCATION (AMENDMENT) ACT 2011 (Act No. 33 of 2011)
The object of this Act is to amend the Education Act –
(a) to extend the ban on additional tuition to pupils in Standards I to III in primary schools to pupils in Standard IV;
(b) to enable the Minister to approve the conduct of the Enhancement Programme or any other programme in schools to enhance innovative teaching and learning experiences, and to promote the integral development of pupils; and
to control the provision of additional tuition to pupils in Standards V to VI or attending a secondary school, by providing for the registration of teachers wishing to provide such additional tuition.
Status: Published in the Gazette of 10 December 2011. Came into operation on 15 March 2012.
EQUAL OPPORTUNITIES (AMENDMENT) ACT 2011 (Act No. 31 of 2011)
The object of this Act is to amend the Equal Opportunities Act in order to provide for the establishment of an Equal Opportunities Commission which will be a fully fledged independent body, and for matters connected thereto.
Status: Published in the Gazette of 10 December 2011. Came into operation on 31 December 2011.
EXCISE (AMENDMENT) ACT 2011 (Act No. 19 of 2011)
The main object of the  Act to amend the Excise Act to provide, in addition to the excise duty chargeable on motor cars, for a CO2 levy on motor cars or for the granting of a CO2 rebate from the excise duty payable on motor cars, as the case may be, and for related matters.
Status:  Published in the Gazette No. 62 of 13 Jul7 2011, and will come into operation on 13 July 2011.
 
FINANCE (MISCELLANEOUS PROVISIONS) ACT 2011 (Act No. 37 of 2011)
The object of this Act is to provide for the implementation of measures announced in the Budget Speech 2012 relating to taxation and national finance, and for matters consequential or incidental thereto.
Status: Published in the Gazette of 15 December 2011.
INSTITUTE FOR JUDICIAL AND LEGAL STUDIES ACT 2011 (Act No. 26 of 2011)
The Act provides for the establishment of an Institute for Judicial and Legal Studies for the purpose of promoting proficiency and ensuring the maintenance of standards in the Judiciary and among law practitioners and legal officers with a view to enhancing the justice system, in line with the recommendation of the Presidential Commission set up in 1997 to examine and report upon the structure and operation of the judicial system and legal professions of Mauritius.
The Act also provides for the creation of the Institute for Judicial and Legal Studies (“the Institute”). The objects of the Institute include promoting proficiency and ensuring the maintenance of standards in the Judiciary, among law practitioners and legal officers, and generally in the delivery of Court services, and fostering continuing judicial and legal education.
The Institute will be managed by the Judicial and Legal Studies Board (“the Board”)
Status:  Published in the Gazette No. 68 of 30 July 2011, but the Act is not yet in force.
 
INTERNATIONAL CRIMINAL COURT ACT 2011 (Act No. 27 of 2011)
The Act provides for the effective implementation of the Rome Statute of the International Criminal Court in the laws of Mauritius and ensure the fulfilment of the obligations of Mauritius under the Statute.
It also provides for the jurisdiction of our Courts to try persons charged with international crimes and prescribes the procedure for the surrender of persons to the International Criminal Court and for other forms of co-operation with that Court.
It is to be noted that, notwithstanding any other law, any person who commits a crime against humanity, genocide, or a war crime, commits an offence and is, on conviction, liable to penal servitude for a term not exceeding 45 years.
Where a person commits an international crime outside Mauritius, he is deemed to have committed the crime in Mauritius if he is a citizen of Mauritius, is not a citizen of Mauritius but is ordinarily resident in Mauritius, is present in Mauritius after the commission of the crime, or has committed the crime against a citizen of Mauritius or against a person who is ordinarily resident in Mauritius.
The International Criminal Court may sit in Mauritius, in such place as may be appointed by the President, at the request of the International Criminal Court, by Proclamation.
The Judges, the Prosecutor, the Deputy Prosecutors and the Registrar of the International Criminal Court, when performing their functions in Mauritius, are immune from the criminal and civil jurisdiction of the courts of Mauritius and enjoy such immunities and privileges as are accorded a representative of another State or government under the Diplomatic Relations Act and as may be prescribed. Also, the Deputy Registrar, and the staff of the International Criminal Court, counsels, experts, witnesses and other persons involved in proceedings before the International Criminal Court shall enjoy such privileges and facilities necessary for the performance of their functions in Mauritius as may be prescribed.
Status: Passed at the National Assembly with amendments on the 21 June 2011 and published in the Gazette No. 68 of 30 July 2011. The Act is not yet in force.
 
LAW PRACTITIONERS (AMENDMENT) ACT (No. 30 of 2011)
The Act amends the Law Practitioners Act, in line with certain recommendations of the Presidential Commission set up in 1997 to examine and report upon the structure and operation of the judicial system and legal professions of Mauritius.
The Act established the Council for Vocational Legal Education (“the Council”). The Council shall, inter alia, be responsible for the granting of an authorisation to run a vocational course.
The Institute for Judicial and Legal Studies which is established under the Institute for Judicial and Legal Studies Act 2011 shall devise, organise and conduct Continuing Professional Development Programmes for each of the three branches of the legal profession. The Continuing Professional Development Programmes are meant to broaden the knowledge of law practitioners and legal officers, keeping them abreast of developments in the law, and to encourage them to share experiences and enhance their professional skills. 
Unless a law practitioner is excused by the Chief Justice for reasons such as age or ill health, the law practitioner and a legal officer must, in every year, follow a Continuing Professional Development Programme.
Status:  Published in the Gazette No. 100 of 12 November 2011, but the Act is not yet in force.
 
LIMITED PARTNERSHIPS ACT 2011 (No. 28 of 2011)
The Limited Partnerships Act 2011 provides for the registration of limited partnerships.
It should be noted that the Limited Partnerships Act 2011 does not apply to a société formed underTitre Neuvième of Livre Troisième of the Code Civil Mauricien and Titre Troisième of Livre Premier of the Code de Commerce. Similarly, the provisions of Titre Neuvième of Livre Troisième of the Code Civil Mauricien and the provisions of Titre Troisième of Livre Premier of the Code de Commerce do not apply to a limited partnership registered under the Act.
Under the Act a limited partnership can be with our without legal personality. If the general partners of the limited partnership wish that the limited partnership shall have legal personality, then they must so declare when applying for its registration.
A limited partnership which has legal personality shall have, both within and outside Mauritius full capacity to carry on or undertake any lawful business or activity, do an act, or enter into any transaction. The limited partnership shall also be capable of suing and being sued in its own name
An application for the registration of a limited partnership shall be made to the Registrar in such form and manner as the Registrar may approve.
A peculiar feature of the legal regime on limited partnerships registered under the new law is that a person may be a general partner and a limited partner at the same time in the same limited partnership.
The Act also makes for provisions for the following: (a) circumstances when a general partner or limited partner ceases to be a partner, and (b) obligation on the limited partnership to keep records and accounts, to prepare financial statements, to file annual returns.
It is also worth noting that the Act also provides for the registration of foreign limited partnerships in Mauritius. A foreign limited partnership may, subject to complying with the provisions of the legislation, be registered as a limited partnership. 
In the event that a limited partnership not having legal personality contravenes any provision of the legislation, any regulation made under it or any condition imposed by the Registrar, every general partner shall commit an offence.
Where a limited partnership having legal personality contravenes any provision of the legislation, any regulation made under it or any condition imposed by the Registrar, the limited partnership shall commit an offence. Besides, every person who, at the time of the commission of the offence, was concerned in the management of the limited partnership or was purporting to act in that capacity, shall also commit the like offence, unless he proves that the offence was committed without his knowledge or consent and that he took all reasonable steps to prevent the commission of the offence.
As regards the taxation of a limited partnership is concerned, it is to be noted that the Act amends the Income Tax Act to provide that it will be partners who will be taxed, irrespective of whether they are partners in a limited partnership having legal personality or not.
Status:  Published in the Gazette No. 100 of 12 November 2011, but the Act is not yet in force.
 
LOCAL GOVERNMENT ACT 2011 (Act No. 36 of 2011)
1. The object of this Bill is to repeal and replace the Local Government Act and the Local Government Act 2003 so as to reform the law relating to local government.
2. The Bill makes further and better provision for –
(a) the establishment of democratically elected local authorities with sufficient autonomy to manage the local affairs of their area;
(b) local authorities to provide services and facilities which will ensure the economic and social well-being of their local communities in an ecologically sustainable manner so as to meet the present and future needs of their communities;
(c) an effective, efficient, inclusive and accountable system of local government;
(d) the management and governance of local authorities;
(e) the duties of Councillors and officers of local authorities;
(f) the accountability of local authorities; and
(g) related matters.
Status: Published in the Gazette of 12 December 2011. Came into operation on 15 December 2012.
MAURITIUS CANE INDUSTRY AUTHORITY ACT 2011 (Act No. 40 of 2011)
The main object of this Bill is to provide for the establishment of the Mauritius Cane Industry Authority.
2. The Authority shall –
(a) have general responsibility for exercising the powers and performing the functions of the Cane Planters and Millers Arbitration and Control Board, the Farmers’ Service Corporation, the Mauritius Sugar Authority, the Mauritius Sugar Industry Research Institute, the Mauritius Sugar Terminal Corporation and the Sugar Planters Mechanical Pool Corporation; and
(b) exercise such other powers as may be conferred on, and perform such other functions as may be assigned to, it under this Act in relation to the cane industry.
3. The Authority shall –
(a) promote and support the sustainable development, efficiency and viability of the cane industry;
(b) formulate and implement policies, strategies, plans, programmes and schemes in relation to the cane industry;
(c) promote and facilitate the sustainable development of the cane cluster in Mauritius and in the region;
(d) by means of research and investigation, ensure the technical progress and efficiency of the cane industry;
(e) monitor and co-ordinate the activities of the cane industry, including planting, milling, processing, transport, bulk handling and marketing;
(f) co-ordinate the activities of organisations concerned with the cane industry in the private and public sectors;
(g) overview the storage, sampling, bagging, packing, loading and unloading of sugar;
(h) maintain a pool of machinery for agricultural purposes;
(i) resolve disputes between planters, millers and middlemen;
(j) overview the registration of cane contracts; and
(k) facilitate the adoption of modern and efficient agricultural practices by planters.
 
Status: Published in the Gazette of 10 December 2011. Came into operation on 19 March 2012.
PIRACY AND MARITIME VIOLENCE ACT 2011 (Act No. 39 of 2011)
The main objects of this Act are to provide, or make better provision, for –
(a) the prosecution of piracy and related offences pursuant to the obligations of Mauritius under the United Nations Convention on the Law of the Sea 1982;
(b) the handing over to Mauritius of persons suspected of having committed acts of piracy, maritime attack and related offences, pursuant to agreements or arrangements with the European Union or other States, for the purposes of investigation and prosecution;
(c) admissibility, with leave of the Court, of an out of Court statement in criminal proceedings under this Act, where the maker of the statement is not available to give evidence; and
(d) the repatriation of non-citizens suspected of having committed offences, or the transfer of persons convicted of offences, under this Act.
 
Status: Published in the Gazette of 17 December 2011. Came into operation on 1 June 2012.
PROTECTION FROM DOMESTIC VIOLENCE (AMENDMENT) ACT 2011 (Act No. 25 of 2011)
The Act amends the Protection from Domestic Violence (Amendment) Act so as to insert therein new provisions to amend the Protection from Domestic Violence Act, in order to give to the Chief Justice the power to make rules for the purposes of the Protection from Domestic Violence Act, including rules for the hearing of applications for occupation and tenancy orders.
Status: Passed at the National Assembly without amendments on the 19 July 2011 and published in the Gazette No.68 of 30 July 2011.
 
ROAD TRAFFIC (AMENDMENT) ACT 2011 (Act No. 21 of 2011)
The Act amends the Road Traffic Act to provide for: (a) the definition of “hospital” to be extended to include private medical institutions and health centres, (b) vehicle identity checks to be carried out to ascertain the true ownership of vehicles, (c) insurers to supply relevant motor insurance information in appropriate cases to the Road Transport Commissioner, (d) the licensing of stand regulators and (e) for the Minister to make regulations to provide for the authorisation of authorised examiners.
As regards vehicle identity checks, the Commissioner may refuse to issue a new registration book in respect of a registered vehicle if he is not satisfied that the vehicle for which the document is being sought is the registered vehicle.
The Commissioner may also cause any vehicle for which a new registration book is being sought, to be examined for the purpose of ascertaining whether the vehicle is the registered vehicle concerned.
The Commissioner may also require any information in relation to any vehicle for which a new registration book is being sought, for the purpose of ascertaining whether the vehicle is the registered vehicle concerned.
The Act also provides for a person to act as an authorised examiner. Section 122A provides that the Minister may make such regulations as he thinks fit for that purpose. The regulations may provide for the procedure for application for authorisation to act as authorised examiner, the conditions to be complied with by the authorised examiner and the revocation of any authorisation to act as authorised examiner, the manner in which vehicles are to be examined by authorised examiners and the levying of fees and taking of charges. The regulations may also provide that that any person who contravenes them shall commit an offence and shall, on conviction, be liable to a fine not exceeding 25,000 rupees and to imprisonment for a term not exceeding 5 years.
Status: Published in the Gazette No. 44 of 14 May 2011, but the Act is not yet in force.

 
THE SENIOR CITIZENS COUNCIL (AMENDMENT) ACT 2011 (Act No. 12 of 2011)
The Act amends the Senior Citizens Council Act to: (a) provide that the objects of the Council shall also include the setting up and management of day care centres, recreation centres and other institutions for senior citizens, (b) increase the number of elected representatives of member organisations and appointed independent persons on the Executive Committee, (c) provide that the election of representatives of member organisations to the Council shall take place every 2 years, and (d) provide for the Council to have the power to raise money by means of fundraising activities.
Status:  Published in the Gazette No. 61 of 9 July 2011, but the Act is not yet in force.
 
THE SUPPLEMENTARY APPROPRIATION (2010) ACT 2011 (No. 29 of 2011)
The Act provides for the supplementary appropriation, by programmes, of the expenditure of Mauritius, in respect of the financial year 2010, in excess of the expenditure appropriated for certain programmes by the Appropriation (2010) Act 2009.
Status: Published in the Gazette No. 100 of 12 November 2011.
 
BILLS:
 
LAW PRACTITIONERS (AMENDMENT) BILL (No. X of 2011)
The main object of this Bill is to amend the Law Practitioners Act, in line with certain recommendations of the Presidential Commission set up in 1997 to examine and report upon the structure and operation of the judicial system and legal professions of Mauritius.
The Bill provides for the establishment of a Council for Vocational Legal Education (“the Council”). The Council shall, inter alia, be responsible for the granting of an authorisation to run a vocational course.
The Institute shall devise, organise and conduct Continuing Professional Development Programmes for each of the three branches of the legal profession. The Continuing Professional Development Programmes are meant to broaden the knowledge of law practitioners and legal officers, keeping them abreast of developments in the law, and to encourage them to share experiences and enhance their professional skills. 
Unless a law practitioner is excused by the Chief Justice for reasons such as proven ability and experience, age, ill health or unavoidable professional commitments, the law practitioner and a legal officer must, in every year, follow a Continuing Professional Development Programme.
Status: Second Reading, Committee Stage and Third Reading on 24 May 2011. Not yet enacted.
 
LIMITED PARTNERSHIPS BILL 2011 (No. XX of 2011)
The Limited Partnerships Bill 2011 was introduced in the Assembly on 19 July 2011. The main object of the Bill is to provide for the registration of limited partnerships.
Once enacted, the provisions of the Limited Partnerships Act shall not apply to a société formed under Titre Neuvième of Livre Troisième of the Code Civil Mauricien and Titre Troisième of Livre Premier of the Code de Commerce. Similarly, the provisions of Titre Neuvième of Livre Troisième of the Code Civil Mauricien and the provisions of Titre Troisième of Livre Premier of the Code de Commerce shall not apply to a limited partnership registered under the Act.
Under the proposed Bill a limited partnership can be with our without legal personality. If the general partners of the limited partnership wish that the limited partnership shall have legal personality, then they must so declare when applying for its registration.
A limited partnership which has legal personality shall have, both within and outside Mauritius full capacity to carry on or undertake any lawful business or activity, do an act, or enter into any transaction. The limited partnership shall also be capable of suing and being sued in its own name
An application for the registration of a limited partnership shall be made to the Registrar in such form and manner as the Registrar may approve.
A peculiar feature of the legal regime on limited partnerships registered under the new law is that a person may be a general partner and a limited partner at the same time in the same limited partnership.
The proposed legislation also makes for provisions for the following: (a) circumstances when a general partner or limited partner ceases to be a partner, and (b) obligation on the limited partnership to keep records and accounts, to prepare financial statements, to file annual returns.
It is also worth noting that the proposed legislation also provides for the registration of foreign limited partnerships in Mauritius. A foreign limited partnership may, subject to complying with the provisions of the legislation, be registered as a limited partnership. 
In the event that a limited partnership not having legal personality contravenes any provision of the legislation, any regulation made under it or any condition imposed by the Registrar, every general partner shall commit an offence.
Where a limited partnership having legal personality contravenes any provision of the legislation, any regulation made under it or any condition imposed by the Registrar, the limited partnership shall commit an offence. Besides, every person who, at the time of the commission of the offence, was concerned in the management of the limited partnership or was purporting to act in that capacity, shall also commit the like offence, unless he proves that the offence was committed without his knowledge or consent and that he took all reasonable steps to prevent the commission of the offence.
As regards the taxation of a limited partnership is concerned, it is to be noted that the proposed legislation amends the Income Tax Act to provide that it will be partners who will be taxed, irrespective of whether they are partners in a limited partnership having legal personality or not.
 
THE PIRACY AND MARITIME VIOLENCE BILL (No. XXVIII of 2011)
The main objects of this Bill are to provide, or make better provision, for (a) the prosecution of piracy and related offences pursuant to the obligations of Mauritius under the United Nations Convention on the Law of the Sea 1982; (b) the handing over to Mauritius of persons suspected of having committed acts of piracy, maritime attack and related offences, pursuant to agreements or arrangements with the European Union or other States, for the purposes of investigation and prosecution; (c) admissibility, with leave of the Court, of an out of Court statement in criminal proceedings under this Act, where the maker of the statement is not available to give evidence; and (d) the repatriation of non-citizens suspected of having committed offences, or the transfer of persons convicted of offences, under this Act.

Status: Introduced on 29 November 2011. Not yet enacted.
THE FINANCE (MISCELLANEOUS PROVISIONS) BILL (No. XXXI of 2011)
The object of this Bill is to provide for the implementation of measures announced in the Budget Speech 2012 relating to taxation and national finance, and for matters consequential or incidental thereto.
 
THE ECONOMIC AND FINANCIAL MEASURES (MISCELLANEOUS PROVISIONS) (No.2) BILL (No. XXXII of 2011)
The main object of this Bill is to provide for the implementation of measures announced in the Budget Speech 2012 relating to economic and financial matters and for related matters and for other miscellaneous economic and financial measures.