(1)Whenever the title of any person to any land or building is transferred, such person, if primarily liable for the payment of tax 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 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 Chief Officer of the Municipality.(2)In the event of the death of any person primarily liable as aforesaid the person on whom the title of such land or building devolves shall, within six months, from the date of the death of the person primarily liable, give notice of such devolution in writing to the Chief Officer.(3)The notice under this section shall be in such form, as may be prescribed, and the transferee or the person on whom the title devolves shall, if so required, be bound to produce before the Chief Officer documents evidencing the transfer or devolution.(4)If any person, who transfers his title to any land or building, fails to give any notice under this section to the Chief Officer, he shall, in addition to any penalty to which the may be subject under this Act or the rules made thereunder, continue to be liable for payment of the tax on such land or building until he gives such notice, but nothing in this section shall be deemed to affect the liability of the transferee for payment of tax on such land or building.(5)The Chief Officer shall, on receipt of a notice of transfer or devolution of title under this section, and upon payment of such fees, as may be determined by regulations, record such transfer or devolution in a register to be maintained for the purpose and also in the Municipal Assessment Book.(6)On a written request by the Chief Officer, the Registrar of the district comprising the municipal areas, appointed under the Registration Act, 1908, shall furnish such particulars regarding registration of instruments of transfer of immovable properties in the municipal area, as the Chief Officer may, from time to time, require.(7)Notwithstanding anything contained in sub-section (6), the Registrar of the district, shall furnish to the Chief Officer such particulars soon after the registration of an instrument of transfer is effected, or if the Chief Officer so requests, such periodical returns at such intervals, as the Chief Officer may specify.Municipal Assessment Book
