Section 128(1) in The Coimbatore City Municipal Corporation Act, 1981
(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.
