Section 10(4) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(4)Where the proprietary rights in any land or building assessed or subject to the payment of the tax are transferred the transferee or transferees shall within three months after the execution of the instrument of transfer or after its registration, if it is registered, or after delivery of possession, if no instrument is executed, give notice of such transfer in writing to the Assessing Authority.
