111. Notice to be given to municipal council of all transfers of title by persons primarily liable to payment of [property tax] [Substituted by Act 31 of 2003 w.e.f. 20-8-2003.].
(1)Whenever the title of any person primarily liable for the payment of a tax imposed on any premises in the form of a rate on buildings, or lands or both, is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the execution of the instrument of transfer or after registration if it be registered or after transfer is effected, if no instrument is executed, give notice of such transfer in writing to the [Municipal Commissioner or the Chief Officer] [Substituted by Act 31 of 2003 w.e.f. 20-8-2003.].(2)In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the [Municipal Commissioner or the Chief Officer] [Substituted by Act 31 of 2003 w.e.f. 20-8-2003.] within six months from the date of death of the deceased.
