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Section 44A: Inscription of privilege

Registration Duty Act · PART V: REGISTRATION

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

44A. Inscription of privilege (1) The Receiver may at any time inscribe a privilege on all properties belonging, or which may subsequently belong, to a person for any amount of duty remaining unpaid by that person. (2) — (3) The inscription under subsection (1) shall be erased— (a) on payment of the duty; or (b) only in respect of a lot in a building which is subject to a règlement de co-propriété in accordance with articles 664 to 664-94 of the Code Civil Mauricien where the debtor has paid the duty in respect of that lot and makes such a request in writing. [S. 44A amended by Act 25 of 2000; s. 8 (9) (d) of Act 17 of 2003 w.e.f. 21 July 2003; s. 27 (13) (b) of Act 33 of 2004 w.e.f. 1 July 2006; s. 27 (c) of Act 14 of 2005 w.e.f. 21 April 2005; s. 4 (k) of Act 4 of 2006 w.e.f. 2 October 2004; s. 25 (r) of Act 15 of 2006 w.e.f. 7 August 2006.]

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