Duty on Documents and Transfers Act (Cap. 364), article 66

66. (1) Where any immovable property or rights annexed thereto are sold by judicial auc tion, the Registrar of the Cour t under the authority of which the sale h as taken place shall, after no tifying the person or persons appearing to be interested therein, remit to the Commissioner from the proceeds lodged in court, with preference over any other person not having a prior claim to th at of the Government as provided in sub-article (4), the amount of an y duty which may still be due in respect of the property or right s sold. (2) Any interested party may o ppose the remittance aforesaid by sworn application filed agains t the Commissioner within six 58 CAP. 364.] DUTY ON DOCUMENTS AND TRANSFERS working days from th e receipt of the Regi strar’s notification. Cap. 12. (3) No bid animo compensandi made in any judicial sale by auction of immovable property or rights annexed thereto shall b e approved for the purposes of article 331 of the Code of Organization and Civil Procedure unless it is shown that the duty to which the property affected by the sale may be subject has been paid. (4) ( a) Government shall have a speci al privilege in respect of the duty payable under this P art of this Act over all the property transferred causa mortis . (b) With regard to immovable property, the special privilege granted to Government by this article shall not affect: (i) real rights acquired by third parties over the property in question before the happening of the transfer causa mortis ; or (ii) third parties in posse ssion of the property: Provided that the said special privilege shall not affect: (i) the privilege or hypothec registered by the creditors of such person before his death or within three months of his death or any shorter period established by law; (ii) the rights of those creditors who have demanded the separation of the said person’s estate from that of his heirs: Provided further that this benefit shall not apply to the legatees who may have obtained such separation of estates. Cap. 16. (c) The special privilege grant ed by this sub-article over immovable property shall be registered by the C o m m i s s i o n e r w i t h i n t w o m o n t h s f r o m t h e d a t e o n which the relative assessment raised in accordance with the provisions of this Act becomes final and conclusive and shall rank immediately after the privileges contemplated in article 2010 of the Civil Code . Indemnification granted.