Section 22(1) in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
(1)Whenever the title of any person primarily liable to the payment of the water tax and sewerage tax on any premises to or over 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 instruments of transfer or after its registration if it be registered or after the transfer is effective, if no instrument be effected, give notice of such transfer to the authorised authority.
