Section 106(1) in Chennai City Municipal Corporation Act, 1919
(1)Whenever the title of any person primarily liable to the payment of the property tax on any premises to or oyet such premises is transferred, the person whose title is transferred and the person to whom the same shall be transferred shall, within three months after the.execution of the instrument of transfer or after its registration if it be registered or after the transfer is effected, if no instrument be effected, give notice of such transfer to the commissioner.
