(1)Whenever the title of any person to any land or building is transferred, such person, if primarily liable for the payment of property tax on such land or building, and the person to whom the title is so transferred, shall, within three months [of the registration of the instrument,] [Substituted by the West Bengal Act 32 of 1997, w.e.f. 18.3.1998, for 'after the execution of the instrument of transfer or after its registration, if it is registered, or after the transfer is effected, if no instrument is executed, as the case may be'.] give notice of such transfer in writing to the [Executive Officer] [Substituted 'Chairman' by Act No. 11 of 2017, dated 31.3.2017.].
