Section 160(1) in Gauhati Municipal Corporation Act, 1971
(1)Whenever the title of any person primarily liable for the payment of property taxes on any land or building 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 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 Commissioner.
