Section 131: Uninscribed privilege

131. Uninscribed privilege (1) Notwithstanding section 130, but subject to subsection (2), the privilege for the recovery of duty, levy and tax under Articles 2148 and 2152 of the Code Civil Mauricien shall operate on account of duty, levy or tax payable under this Act independently of and without the necessity for inscription, upon— (a) personal property wherever found; (b) the proceeds of the sale of immovable property; and (c) the crops, fruits, rents and revenues, belonging to the person owing the duty, levy or tax. (2) The privilege conferred under subsection (1) shall operate only in respect of duty, levy or tax payable for a period of 12 months at the discretion of the Director-General and shall rank immediately after the privilege for judicial costs. (S. 131 came into operation on 6 December 2007.) [S. 131 amended by s. 25 (zg) of Act 18 of 2016 w.e.f. 1 October 2016.]