Section 183 in Kolkata Municipal Corporation Act, 1980
183. Notice of transfers.
(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] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidate rate" .] on such land or building, and the person to whom the title is so transferred shall, within three months 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, give notice of such transfer in writing to the Municipal Commissioner.(2)In the event of the death of any person primarily liable as aforesaid, the person on whom the title of such land or building devolves shall, within six months from the date of death of the former, give notice of such devolution in writing to the Municipal Commissioner.(3)The notice under this section shall be in such form as may be prescribed, and the transferee or the person on whom the title devolves shall, if so required, be bound to produce before the Municipal Commissioner any documents evidencing the transfer of devolution.(4)If any person, who transfers his title to any land or building, fails to give any notice under this section to the Municipal Commissioner, he shall, in addition to any penalty to which he may be subject under this Act, continue to be liable for payment of the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidate rate" .] on such land or building until he gives such notice but nothing in this section shall be seemed to affect the liability of the transferee for payment of the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidate rate" .] on such land or building.(5)The Municipal Commissioner shall, on receipt of a notice of transfer Dr devolution of title under this section [and upon payment of such fee as may be determined by regulations] [Inserted by section 7(1) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act XX4 of-1-988), w.e.f. 20.2.1989.], record such transfer or devolution in a book [ xxx ] [The words "in such form and in such manner as may be prescribed" omitted by section 7(2), ibid, w.e.f. 20.2.1989.] and also in the Municipal Assessment Book :[Provided that nothing in this sub-section shall derogate from the power of the Corporation to refuse mutation in a case where there is arrear of any dues to the Corporation on account of the transfer or the predecessor-in-interest of the applicant.] [Proviso substituted by section 9 of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.](6)On a written request by the Municipal Commissioner, the Registrar of Assurances, Kolkata, or the District Registrar, 24 Parganas, shall furnish such particulars regarding registration of instruments of transfer of immovable properties in Kolkata as the Municipal Commissioner may, from time to time, require.(7)Notwithstanding anything contained in sub-section (6). the Registrar of Assurances. Kolkata, or the District Registrar, 24 Parganas, shall furnish to the Municipal Commissioner such particulars soon after the registration of an instrument of transfer is effected, or, if the Municipal Commissioner so requests, such periodical returns at such intervals as the Municipal Commissioner may fix.
