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SPECIFICATION OF TAXES, DUTHS, Ac.
FEES T A K E N BY T H E LAND REGISTRATION AND SURVEY
D EPARTMENT—continued.
In the case of Corporate Bodies, in addition to the fee leviable upon effecting an
original registration or a registration by prescription, sale, gift or exchange, an annual
payment is m a d e in respect of all immovable property while registered in the n a m e of a
Corporate Body, and in the case of a Municipal Council or Municipal Commission the
same payment is m a d e in respect of all immovable property while registered or recorded
for assessment in the books of the Land Registry Office in the n a m e of such Municipal
Council or Municipal Commission equal to one-fortieth of the fee which would be
payable on the devolution by inheritance of such property, thefirstof such payments
being due on thefirstd a y of April next following the date of registration or record, and
such payment is recovered with and in the same manner as the Immovable Property Tax
due upon the property in question.
IY. Upon effecting a registration of title for land left uncultivated ( .j--^ equivalent
rm
*
ae
for ten years _ - - . . - \ ™
•MORTGAGES. (I)
7. Upon registering a Mortgage:—
(a). Of Araxi-Mirie
- - I per cent, of the amount secured by the mortgage.
AOTHOaiTT.
£«w No. 9 of 1908.
i sec. 10, Law No. 28 of
' 1930, seo. 77. and Law
No. 5 of 1931, »#c. 2.
Law No. 14 of 1885,.
3.
(&). Of Araai-Mttvcoufe
(c). Of Sirf-Mulk
I per 1,000
,,
A
,
w
x. e m i A* i.-n * • TJ- . • i 5 per 1,000 of the amount secured
id). Of Mussakatat and Musceghdlat in Idjaretein - j jjl ^ mortgage.
VI. Upon cancelling a Mortgage :—
(a). Of Arazi-Mirie
(6). Of Arazi-Mevcoufe
(c). Of Sirf-Mulk
- Free
2!j per cent, of the amoant secured by the mortgage.
I per 1,000
L A W No. 19 oi 1890,.
9.
C Regulations of 25
_ Ramasan, 1281 (18S4),.
C Destour L. p. 246.
c Law of 28 Redjeb, 1291
I (1874), Destour III...
£ p. 449.
(Law of 4 Radjeb. 129T
I (1875), Destour UI^.
(. p. 459.
( Ke-ruiaaooa of 25
< Ramasan, 1281 (I864)
r
I Destour I., p. 245
• Law of 25 Redjeb, 1291
fii-rim
D e i t o t t r
T J T ^
J (1374),
( p. -.9.
(Law of
j (1875),
( p. 469.
!Tbe various Law*
Regulations above
quoted.
4 Redjeb, 129*
Destour IIL,
and
I
Law No. 11 of 188S_
sec. 11.
(d). Of Mussakatat and Musteghillat in Idjaretein • 5 per 1,000 „
„
VII. Upon effecting a registration under Heads I. to V. a charge of 6cp. is levied as registra–
tion fee but, in the c:iae of registration of original title under Head I., if the property is
of a value ;ess than lOOcp. this charge is not taken.
• REGISTRATION OF LEASES.
VIII. Upon registering a lease of land under the Public Lands (Leases) Law, 1882 :—
O n registration of lease - 10s. for every acre or part of an acre leased.
_,
, ,
| os. for thefirst200 words and Is. for every |
For a copy of a lease
- -
( s u b s e q u e Q t l 0 0 w o r d a of 3 U c h copy
.
)
* CONSUMPTION DUTY ON TOBACCO.
Manufactured tobacco, in addition to the import duty - - lis. per oke. \
Note.—The Comptroller of Customs may, however, subject to any conditions he may think fit,
give permission to any manufacturer to manufacture tobacco in bond, for exportation
within three months from the date of manufacture, free of duty. Full consumption
duty shall be paid on any such tobacco not exported within that period.
Manufactured tobacco means cut tobacco, cut tumbeki, cigarettes, cigars, snuff |
and chewing tobacco and includes any tobacco which has been subjected to any process
which renders it fit for h u m a n consumption.
* DUTY ON MATCHES MANUFACTURED AND SOLD
IN CYPRUS.
An excise duty equal to the rate of Customs import duty, payable for the time being ) Law No. 15 of 1935,.
on matches of British Empire origin imported into the Colony.
1 sec. 3.
* DUTY ON PLAYING CARDS MANUFACTURED AND
USED IN CYPRUS.
Two-thirds of the rate of import duty payable on playing cards of British Empire j
Law No u o{ 1933
Law No.
seo. 38.
Law No.
sec. 45.
40 of 1932.
40 of 1932,
1 L.
i sec.
origin imported into Cyprus.
£ 3.
* ?UT,T
Notification No. 1377
* SALT.
riale of salt for consumption in the Island...
%
lrp. the oke ) P
u
b. in Gas. No. 2415
s
of 28th Dec.. 1934.
(1) In the case of Mevcouio properties, e.g., Arazi. Mevcoufe, Idjarei-Vahide and Mussakafat and Musteghillat in Idjaretoin,
and Xelaiie Privileged Vakf properties 6 per cent, oi the fees other than registration fees goes to Government and the balance-
to the Evcat Department while the whole of the registration fee oi Sep. goes to Government.