Minority shareholder’s claim for compensation against oppressive majority shareholders and directors under s.178 of the Companies Act
In the case of Heeraman v. Cherval & ors [2023 SCJ 513], the Applicant complained that as a minority shareholder he was prejudiced by the acts and doings of the Respondents, who were the majority shareholders and directors. He complained that the acts and doings of the Respondents were oppressive, unfairly discriminatory and unfairly prejudicial […]
Finance Act 2023 Briefings
The team at Orison Legal comments on some of the changes brought by the Finance Act (Miscellaneous Provisions) 2023.
Finance Bill 2023 – An overview for businesses
On 07 July 2022, the Cabinet approved the introduction of the Finance (Miscellaneous Provisions) Bill 2023 into the National Assembly. The object of the Bill is to provide for the implementation of the measures announced in the Minister of Finance’s Budget Speech 2023-2024. The Bill will be debated and voted at the National Assembly in […]
The Supreme Court’s hard line on statutory time limits
The recent Supreme Court judgment of AAWM Services Ltd (In Liquidation) v. Assessment Review Committee & D.G. Mauritius Revenue Authority delivered on the 23 June 2023 once again highlighted the importance for tax representatives to strictly comply with statutory limitation periods when representing clients whether before the MRA, the ARC or on appeals before the […]
Public interest litigation – Mauritius court leaves door half open
In a judgment delivered on 21 March 2023[1], the Supreme Court of Mauritius considered whether an attorney (solicitor), in his personal name and capacity, had standing to apply for a judicial review of the rules issued by the Chief Justice in relation to court fees. In short, the attorney claimed that the increase in court […]
OL advises UN Global Compact Network Mauritius & Indian Ocean
Launched in 2020, the UN Global Compact Network Mauritius & Indian Ocean endeavours to promote the United Nations’ Sustainable Development Goals and to drive the sustainability agenda among the private sector in Mauritius, Madagascar, Seychelles and Comoro Islands. As part of Orison Legal’s social initiative, we were pleased to advise the Network on its charter […]
Finance Bill 2022 – An overview for businesses
On 22 July 2022, the Cabinet approved the introduction of the Finance (Miscellaneous Provisions) Bill 2022 into the National Assembly. The object of the Bill is to provide for the implementation of the measures announced in the Minister of Finance’s Budget Speech 2022-2023. The Bill will be debated and voted at the National Assembly in […]
Business Magazine discusses with Bilshan Nursimulu on the new tax on digital services
The COVID-19 Act: An Overview for Businesses
The Mauritius courts’ approach to force majeure defences
Published in Business Magazine Issue 1435 (15 April 2020)