S.L. 337.47 Art. 6Cap. 16.

(1) Any amount of duty, taxes or interest which constitutes an executive title in favour of the Commissioner may be collected by the Commissioner according to law, including the right of the Commissioner to register a note of privilege in the public registry or in the land registry, as the case may be, for the amount of duty, taxes or interest which constitutes an executive title, and that note of privilege may be registered by any lawyer or notary.

(2) The provisions of Title XXIII Part II Book Second of the

Civil Code which regulate privileges shall apply mutatis mutandis for sub-regulation (1).