Section 115 in The Gujarat Municipalities Act, 1963
115. Notice to be given to the Chief Officer of all transfers of title of person primarily liable to payment of tax on buildings or lands.
(1)Whenever the title of any person primarily liable for the payment of a tax on building or lands or both to or over such buildings or land or both is transferred, the person whose title is so transferred and the person to whom the same is transferred shall, within three months after 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 in writing to the Chief Officer.(2)In the event of the death of any person primarily, liable as aforesaid the person to whom the title of the deceased shall be transferred as heir or otherwise, shall give notice of such transfer to the Chief Officer within one year from the death of the deceased.(3)If the person liable to give the notice referred to in sub-section (1) or sub-section (2) fails to give such notice he shall be punished with fine which may extend to fifty rupees.
