Section 99: Surcharge for late payment of local rate

99. Surcharge for late payment of local rate (1) Where any local rate is not paid within the periods specified in section 97 (1), the owner of the immovable property shall, subject to section 97 (2), be liable to pay, in addition to the local rate, a surcharge representing 10 per cent of the local rate remaining unpaid. [Issue 9] L18 – 60 Revised Laws of Mauritius (2) Where, for any reason, an instalment payable in the manner specified in section 97 (2) is not effected within the date it is due, the ratepayer shall be liable to pay, in addition to the sum so due, a surcharge of 10 per cent on the instalment which should have been paid. (3) The date on which any surcharge has been added shall be clearly indicated in any notice relating to the payment of the local rate. (4) The Municipal City Council or Municipal Town Council may grant to any ratepayer such time for payment as it thinks fit not exceeding 6 months where it is satisfied that the ratepayer is unable to pay the local rate and surcharge due otherwise than by instalments.