Section 18(1) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(1)Whenever the title of any person, primarily liable to the payment of house-tax for any house, to or over such house is transferred, the person whose title is transferred and the person to whom the title is 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 to the executive authority.
