Section 26A: Payment of fees, duties and taxes through direct debit scheme

26A. Payment of fees, duties and taxes through direct debit scheme (1) An authorised person may, subject to this section, pay fees, duties or taxes due under the relevant Acts, but not exceeding the amount specified in Part A of the Eighth Schedule, through the direct debit scheme operated by the Bank of Mauritius. (2) Where an authorised person gives instructions to the RegistrarGeneral for a payment to be effected through the direct debit scheme, the Registrar-General shall register the deed or document in respect of which instructions for payment are given as if the authorised person has sufficient funds in his bank account to honour the payment. (3) (a) Where an authorised person uses the direct debit system to pay fees, duties or taxes but there are insufficient funds in his bank account, the Registrar-General shall issue a written notice to the authorised person claiming— (i) the fees, duties or taxes unpaid, as the case may be; (ii) a penalty of 30 per cent of the amount of fees, duties or taxes unpaid; and (iii) interest at the rate of 2 per cent per month or part of the month during which the fees, duties or taxes remain unpaid. (b) Any amount specified in a written notice issued under paragraph (a) shall be paid by the authorised person within 28 days from the date of receipt of the notice. (c) Where an authorised person has been issued with a written notice under paragraph (a), he shall not be entitled to use the direct debit system for any subsequent payment unless— (i) the Registrar-General expressly authorises him to do so in writing; and (ii) the authorised person pays the amount of fees, duties or taxes remaining unpaid, together with the penalty and interest referred to in paragraph (a) (ii) and (iii). (4) Where an authorised person is dissatisfied with a claim under subsection (3), he may object to the claim in accordance with section 28 (3A) of the Land (Duties and Taxes) Act. (5) Where an authorised person gives a direct debit instruction and that instruction is not honoured by the bank because of insufficiency of funds, the authorised person shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 3 months. R15 – 15 [Issue 10] Registration Duty Act (6) Where a claim is made under subsection (3) and the authorised person fails to pay the amount claimed, the Registrar-General shall apply sections 44A, 45, 45A,45B and 45C with such modifications, adaptations and exceptions as may be necessary for the recovery of the amount unpaid. (7) The Registrar-General may waive, in accordance with section 33A, the whole or part of the penalty and interest under subsection (3) where he is satisfied that failure to comply with this Act was attributable to a just or reasonable cause. (8) Subsections (3) to (7) shall not apply to an authorised person which is a bank. (9) In this section— “authorised person” means a person specified in Part B of the Eighth Schedule; “bank” has the same meaning as in the Banking Act; “bank account” means a bank account in respect of which an authorised person has given a mandate to the Registrar-General for the purpose of the direct debit scheme; “relevant Acts” means— (a) this Act; (b) the Inscription of Privileges and Mortgages Act; (c) the Land (Duties and Taxes) Act; (d) the Notaries Act; (e) the Stamp Duty Act; and (f) the Transcription and Mortgage Act. [S. 26A added by s. 23 (d) of Act 25 of 2000 w.e.f. 11 Augus dule; “bank” has the same meaning as in the Banking Act; “bank account” means a bank account in respect of which an authorised person has given a mandate to the Registrar-General for the purpose of the direct debit scheme; “relevant Acts” means— (a) this Act; (b) the Inscription of Privileges and Mortgages Act; (c) the Land (Duties and Taxes) Act; (d) the Notaries Act; (e) the Stamp Duty Act; and (f) the Transcription and Mortgage Act. [S. 26A added by s. 23 (d) of Act 25 of 2000 w.e.f. 11 August 2000; s. 8 (9) (a) of Act 17 of 2003 w.e.f. 21 July 2003; repealed by s. 25 (g) of Act 15 of 2006 w.e.f. 7 August 2006; inserted by s. 60 (a) of Act 11 of 2018 w.e.f. 3 September 2018.]