Duty on Documents and Transfers Act (Cap. 364), article 60A

60A. (1) An assessment which is final and conclusive in accordance with article 60 shall be an executive title within t he meaning and for the purposes of Title VII of Part I of Book Sec ond of the Code of Organization and Civil Procedure . (2) If duty and, or additional duty and, or interest is not paid as prescribed in this Act, the Comm issioner shall serve a demand n ote upon the person liable for the payment, and if payment is not m ade within thirty (30) days from the date of the service of such de mand note, the Commissioner may enforce payment in virtue of the executive title referred to in sub-article (1), after two days from the service of an intimation for payment made by means of a judicia l act. (3) Upon the lapse of the period of two (2) days mentioned in s ub- article (2), the Commissioner shall be entitled to register in the public registry or land registry, as the case may be, a note of privil ege for the amount demanded in the judicial act which note of privilege sha ll be registered by an advocate or notary. Limitation of action for payment of duty. Added by: IV . 2011.44.