Section 118(1) in The Chandernagore Municipal Corporation Act, 1990
(1)Whenever the title of any person to any land or building is transferred, such person, if primarily liable for the payment of [property tax] [Words substituted by West Bengal Act 17 of 1995.] on such land or building, and the person to whom the title is so transferred shall, within three months after the execution of the instrument of transferor 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 Corporation.
