Duty on Documents and Transfers Act (Cap. 364), article 65

65. (1) It shall be the duty of e very notary executing any deed of partition, sale, grant, assign ment or other transfer of immo vable property or of rights annexed th ereto, to state in the deed whe ther the property in question came to the partitioners, sellers, gra ntors, assignors, or other transferors by onerous title or under a tra nsfer causa mortis or otherwise, and - (a) where such property came to the said persons by onerous title, or was assign ed to such persons under a deed of partition, or was acquired by such persons under any title, other than by a transfer causa mortis , or came to the said persons under a transfer causa mortis happening prior to the 25th November 1992, or came to the said persons under a chargeable transmission referred to in article 3 of the Death and Donation Duty (Repeal) Act, 1993, to record in the deed all relevant details: Cap. 55. Provided that, where the notary is not engaged to examine the title of property so t ransferred in accordance with article 84C of the Notarial Profession and Notarial Archives Act , he may make such statement by basing himself on the declarations of the transferors on the DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 57 relative deed; (b) where such property, not being property assigned to the said persons under a deed of partition, came to the said persons under a transfer causa mortis , other than by a transfer as is referred to in paragraph ( a), to indicate in the deed the date on which a declaration in respect of the transfer causa mortis was made giving all details of the deed whereby the declaration was made; Cap. 55. (c) saving the provisions of article 62, where the parties to a deed correct the said deed by means of a deed of correction or where a Notary publishes any notarial corrective deed in terms of article 45A of the Notarial Profession and Notarial Archives Act and which deed has the effect of altering the amount of tax which was due on the said original act, such Notary shall also give notice in terms of this Act and pay any difference in tax, if due. The said deed of correction or notarial corrective deed may also be used as a basis to make a claim for refund of any overpaid tax: Provided that the provisions of article 51(2) shall only apply as from the date of the said deed of correction or the notarial corrective act: Provided further that the provisions of this sub-article shall not apply where the property is t ransferred by the Government. (2) No deed referred to in sub- article (1) shall be executed where the property has come to the partitioners, sellers, grant ors, assignors or other transfe rors under any transfer causa mortis other than a transfer referred to in sub-article (1)( a) unless the relative declaration of the transfer causa mortis has been made. (3) If a notary contravenes the provisions of sub-article (1), h e shall be guilty of an offence and shall be liable, on convictio n, to a fine ( ammenda ) of not less than twenty-three euro (23) and not exceeding two hundred and thirty euro (230) for each contravention, and the proviso to article 11 shall apply to thi s article. (4) If a notary contravenes the provisions of sub-articles (1) o r (2), he shall be liable for the payment of double the relative duty. Immovable property sold by judicial auction. Amended by: L.N. 181 of 2006.