Section 128 in The Coimbatore City Municipal Corporation Act, 1981
128. Obligation of transferor and transferee to give notice of transfer.
(1)Whenever the title of any person primarily liable to the payment of the property tax on any premises, to or over such premises, 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 instrument of transfer or after its registration if it be registered or after the transfer is effected, if no instrument be executed, give notice of such transfer to the Commissioner.(2)In the event of the death of any person primarily liable as aforesaid the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the Commissioner within one year from the death of the deceased.(3)The notice to be given under this section shall be in such form as the Commissioner may direct and the transferee or the person to whom the title passes, as the case may be, shall if so required, be bound to produce before the Commissioner, any document evidencing the transfer or succession.(4)Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall in addition to any other liability which he may incur through such neglect continue to be liable for the payment of the property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the municipal registers but | nothing in this section shall be held to affect -(a)the liability of the transferee for the payment of the said tax; or(b)the prior claim of the corporation under section 125.
