148. Notice to Executive Officer or transfer of title to holding.
(1)Whenever the title to any holding is transferred, both the transfer and the transferee shall, within three months after the execution of the instrument of transfer, or if no such instrument is executed within three months after the transfer is effected, give notice in writing of such transfer to the Executive Officer.(2)In the event of the death of the person in whom such title vests, the person to whom as heir or otherwise the title of deceased is transferred by descent or devise, shall, within one year from the death of the deceased, give notice in writing of such transfer to the Executive Officer.(3)Every person primarily liable for the payment of taxes on any land or building, who transfer his title to or over such property, without giving notice of such transfer to the Executive Officer, as aforesaid, shall unless the Municipality on grounds of hardship arising out of special circumstances otherwise directs, in addition to any other liability which he incurs through such neglect, continue liable for the payment of all such rates from time to time, payable in respect of the said property until he gives such notice or until the transfer shall have been recorded in the Municipal books.(4)Nothing in this section shall be held to diminish the liability of the transferee for the said taxes or to affect the prior claim of the Municipal Council for the recovery of the taxes due thereupon and the Municipality may revise the assessment list as against the transferee with effect from the date on which they are satisfied that the transfer was made.(5)The Municipality shall levy a fee not exceeding one rupee for every such transfer of title to holding or sub-division of holding.
