Mauritius courts and legal system structure
Mauritius has a court structure, appeal routes and a legal framework.
The court system has two tiers
Mauritius has a two-tier judicial system, with the Supreme Court at the upper level and subordinate courts beneath it. The Supreme Court works both as a first-instance court and as an appellate court for subordinate-court decisions.[2]
The Supreme Court's first-instance work is organized through divisions that include the Family Division, Commercial Division, Master's Court, Mediation Division and Criminal Division. Its appellate functions include the Court of Civil Appeal and the Court of Criminal Appeal, which are divisions of the Supreme Court under the Constitution.[2][3]
The subordinate courts listed by the government include the Intermediate Court, Industrial Court, District Courts, Bail and Remand Court and Court of Rodrigues. Mauritius also has tribunals, including the Public Bodies Appeal Tribunal and the Employment Relations Tribunal.[2]
Appeals move through defined routes
The Supreme Court hears civil and criminal appeals from subordinate courts through its appellate jurisdiction. The Constitution provides for such appeals in specified circumstances.[2][3]
Within the Supreme Court, the Court of Civil Appeal handles civil appeals and the Court of Criminal Appeal handles criminal appeals, to the extent provided by the Constitution or another law. These appellate courts hear appeals from decisions made by the Supreme Court in its original jurisdiction.[2][3]
The Constitution also assigns the Supreme Court supervisory jurisdiction over civil or criminal proceedings before subordinate courts. The Constitution authorizes the Supreme Court to issue orders, writs and directions for the proper administration of justice.[3]
The Constitution also provides for appeals from the Supreme Court to the Judicial Committee of the Privy Council in specified cases.[3]
Legal framework and published legislation
The Constitution describes Mauritius as a sovereign democratic state within the Commonwealth and establishes separation of powers among the legislative, executive and judicial branches. It also states that the Constitution is the supreme law of Mauritius.[2][3]
Under the Courts Act, English law of evidence applies in all courts of Mauritius except where a special law provides otherwise.
The Constitution provides that a Bill becomes law after the constitutional steps for assent, and that the President then causes it to be published in the Gazette as a law. The Attorney-General's Office also maintains an Acts A to Z listing that includes the Trusts Act.[3]
Related reading
For the governing rules and statutory text, see Mauritius Trusts Act: structure and scope. For trust administration and oversight, Mauritius trust and fiduciary business regulation covers licensing and the regulator. Mauritius Trust Tax and Reporting Rules connects trust rules with tax and reporting topics.
Questions and answers
How many tiers are in Mauritius's judicial system?
The government describes a two-tier system. It consists of the Supreme Court and subordinate courts.[2]
Which courts are listed as subordinate courts?
The government lists the Intermediate Court, Industrial Court and District Courts. It also lists the Bail and Remand Court and Court of Rodrigues.[2]
Where do appeals from subordinate courts go?
The government describes the Supreme Court as hearing civil and criminal appeals from subordinate-court decisions. The Constitution specifies circumstances in which an appeal lies to the Supreme Court.[2][3]
What is the role of the Court of Civil Appeal?
It is a division of the Supreme Court with jurisdiction to hear and determine civil appeals as provided by the Constitution or another law.[3]
Where does the Constitution say Acts of Parliament are published?
The Constitution says that after a Bill becomes law, the President causes it to be published in the Gazette. The Attorney-General's Office also provides an alphabetical Acts listing.[1][3]
Is Mauritius's court structure the whole of its legal tradition?
No. The Courts Act rule that English law of evidence applies in all courts, except where a special law provides otherwise, is one example of the English influence on procedure. Private law in Mauritius also draws on French civil law.[4]
Related resources
Related glossary terms
- Foreign trust: For federal tax purposes, a trust is foreign if it fails either the court test or the control test. The tests concern U.S. court oversight and decision control.
- Trust instrument: The Hague Trusts Convention describes a trust instrument as a document that creates a trust or writing that evidences it. It also describes trust terms.
Related articles and guides
- Mauritius reporting rules and U.S. foreign trust forms: Mauritius publishes CRS and beneficial ownership reporting rules. U.S. citizens who own or receive distributions from a foreign trust file the IRS forms.
- British Virgin Islands courts and legal system: The British Virgin Islands court structure, appeal path and legal tradition, with the site where the territory's legislation is published for U.S. citizens.
Related pages
- Mauritius: overview: Start page for this jurisdiction.
- Trust legislation
- Types of trusts
- Trustee regulation and licensing
- Taxation of trusts
Sources and data notes
- Office of the Attorney-General, Acts A, Z (Tr). https://attorneygeneral.govmu.org/Pages/Laws%20of%20Mauritius/A-Z%20Acts/T/Tr.aspx. Retrieved .
- Government of Mauritius, Justice. https://www.govmu.org/EN/infoservices/justiceanddefence/Pages/justice.aspx. Retrieved .
- Attorney-General's Office, Government of Mauritius, Constitution of Mauritius. https://attorneygeneral.govmu.org/Documents/Laws%20of%20Mauritius/Constitutions/THE%20CONSTITUTION,%20GN%2054%20of%201968.pdf. Retrieved .
- Attorney-General's Office, Government of Mauritius, Courts Act. https://lawsofmauritius.govmu.org/portal/viewlegislationdocument/web/?docnumber=&doctitle=Q291cnRzIEFjdA%3D%3D&doctype=act. Retrieved .
Dates in this block record when each source was read for this page.