Section 146: Inscribed privilege

146. Inscribed privilege (1) A Municipal City Council, Municipal Town Council or District Council shall have, in respect of any rate, fee or charge of any kind remaining unpaid to it under this Act and so long as the unpaid amount is not paid in full or the liability is not discharged, a privilege on all immovable properties belonging to the person by whom the unpaid amount is payable. [Issue 7] L18 – 80 Revised Laws of Mauritius (2) Where the Chief Executive of the Municipal City Council, or a Municipal Town Council or District Council thinks it necessary for securing the recovery of any unpaid amount to the respective Council under this Act to inscribe the privilege provided for under subsection (1), he shall deposit, with the Conservator of Mortgages, 2 identical memoranda in such form as may be prescribed and shall forthwith notify the person by whom the amount is payable, of the deposit of the memoranda. (3) The Conservator of Mortgages shall, on deposit of the memoranda, inscribe the privilege generally on all immovable properties belonging, or which may subsequently belong, to the person by whom the amount is payable, and shall return one of the memoranda to the Chief Executive with a statement written or stamped on it to the effect that the privilege has duly been inscribed. (4) Where a privilege is inscribed under this section, it shall take effect from the date of the inscription. (5) Where any amount in respect of which an inscription has been taken under this section is paid in full or the liability is discharged, the Chief Executive shall forthwith send to the Conservator of Mortgages a request in such form as may be prescribed to erase the inscription. (6) The inscription of a privilege under this section shall be erased by the Conservator of Mortgages at the request of the Chief Executive. (7) Any inscription or erasure of inscription which is required to be taken or made under this section shall be free from stamp duty under the Stamp Duty Act or registration dues levied under the Registration Duty Act or any other costs.