Section 105: Director-General to remit amount collected

105. Director-General to remit amount collected (1) (a) Notwithstanding section 3 (3) of the Mauritius Revenue Authority Act, any local rate including surcharge collected on behalf of a Council by the Director-General under sections 102 (2) and 104 shall, subject to paragraph (b), be remitted, not later than 10 days after the end of every month of collection, by the Director-General to that Council. (b) The Director-General shall, at the end of every financial year, retain from the amount referred to in paragraph (a) such administration fee as may be prescribed by regulations made by the Minister to whom responsibility for the subject of finance is assigned. [Issue 4] L18 – 62 Revised Laws of Mauritius (2) The Director-General shall, for the purpose of subsection (1), keep appropriate records to ascertain, in respect of every financial year and for each Council— (a) the amount of local rate, including surcharge claimed by the Council from every owner or occupier of an immovable property; (b) the amount of local rate, including surcharge, paid by every owner or occupier of an immovable property; (c) the amount of local rate, including surcharge, remitted by the Director-General to the Council; (d) the amount of administration fee retained by the DirectorGeneral; and (e) the amount unpaid by every owner or occupier of the immovable property as at the end of the financial year. (3) A summary of the information recorded under subsection (2) shall be forwarded by the Director-General to the Council, not later than 10 days after the end of every month. Sub-Part CA – General rate under section 95 (6) [Heading inserted by s. 15 (b) of Act 26 of 2012 w.e.f. 22 December 2012.]