Section 149(1) in The Mumbai Municipal Corporation Act, 1888
(1)Whenever the title of any person primarily liable for the payment of property taxes on any premises to or over such premises is transferred, the person whose title is so transferred and the person to whom the same shall be transferred shall, within three months after execution of the instrument of transfers, 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 Commissioner.
