Case details

Kerzner International Mauritius Holdings Ltd (Appellant) v Assessment Review Committee and another (Respondent) (Mauritius)

Case ID: JCPC 2019/0126

Jurisdiction: Supreme Court of Mauritius

Case summary

Issue

What is the correct approach to the valuation of property for the purposes of section 28 of the Land (Duties and Taxes) Act 1984?

Facts

The Appellant purchased 20% of a third party's shares in a property currently used as a golf course (the "Subject Property"). The consideration for the property's transfer was initially determined to be MUR 345,566,722. However, the Registrar General re-assessed the value of the Subject Property at MUR 1,170,000,000. Upon appeal, the Assessment Review Committee ("ARC") valued the Subject Property at MUR 855,364,000. The Supreme Court of Mauritius dismissed the Appellant's challenge to the ARC’s decision. The Appellant now appeals to the Judicial Committee of the Privy Council.

Parties

Appellant(s)

Kerzner International Mauritius Holdings Ltd

Respondent(s)

Assessment Review Committee and another

Appeal

Justices

Lord Briggs, Lady Arden, Lord Hamblen, Lord Leggatt, Lord Burrows

Hearing start date

06 May 2021

Hearing finish date

06 May 2021

Watch hearing
06 May 2021 Morning session