Section 142: Uninscribed privilege

142. Uninscribed privilege (1) Notwithstanding section 141, but subject to subsection (2), the privilege for the recovery of direct taxes under articles 2148 and 2152 of the Code Civil Mauricien shall operate on account of income 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 tax. (2) The privilege conferred under subsection (1) shall operate only in respect of tax payable in any one year of assessment, at the discretion of the Director-General, and shall rank immediately after the privilege for judicial costs.