Section 102: Director-General to collect and enforce payment of local rate

102. Director-General to collect and enforce payment of local rate (1) In this section and in sections 103 to 105, “Director-General” has the same meaning as in the Mauritius Revenue Authority Act. (2) Notwithstanding section 97 and subject to this section, a Council may make a written request to the Director-General for the collection and enforcement on its behalf of local rate due to the Council. (3) Where a written request is made under subsection (2), the DirectorGeneral shall exercise the powers conferred on him by the Mauritius Revenue Authority Act and the Income Tax Act, with such modifications, adaptations and exceptions as may be necessary to enable him to comply with the request. (4) Notwithstanding subsection (2), every claim for local rate shall continue to be made by the Council. (5) A request under subsection (1) shall specify the financial year, or the 6 month period of the financial year, as may be mutually agreed between the Council and the Director-General, in respect of which the local rate is to be collected and enforced by the Director-General. L18 – 61 [Issue 4] Local Government Act