Section 111(1) in Karnataka Municipalities Act, 1964
(1)Whenever the title of any person primarily liable for the payment of a tax imposed on any premises in the form of a rate on buildings, or lands or both, is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the execution of the instrument of transfer or after registration if it be registered or after transfer is effected, if no instrument is executed, give notice of such transfer in writing to the [Municipal Commissioner or the Chief Officer] [Substituted by Act 31 of 2003 w.e.f. 20-8-2003.].
