Section 131 in West Bengal Municipal Corporation Act, 2006
131. Transfer of title of land or building.
(1)Whenever the title of any person to any land or building is transferred, such person, if primarily liable for payment of property 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 Commissioner.(2)In case of death of any person primarily liable for payment of property tax on land or building as aforesaid, the person upon whom the title of such land or building devolves shall, within six months from the date of death of the former, give notice of such devolution in writing to the Commissioner.(3)A notice under this section shall be in such form as may be prescribed, and the transferee or the person upon whom the title devolves shall, if so required, be bound to produce before the Corporation any document 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 Corporation, he shall, in addition to any penalty to which he may be subject under this Act, continue to be liable for payment of property 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 the property tax on such land or building.(5)The Corporation shall, on receipt of a notice of transfer or devolution. cause such transfer to be recorded in such form. and in such manner, as may be prescribed, and upon payment of such fee as may be determined by regulations.(6)The District Registrar of a district, or the Sub-Registrar of a local registration office, in the Corporation area, shall furnish to the Corporation such particulars regarding registration of instrument and transfer of immovable property in the Corporation area as the Corporation may, from time to time, require.
