(1)whenever the title to or over any building or land of any person primarily liable for the payment of property taxes on such property is transferred the transferor [and the transferee] [Inserted by Punjab Act No. 2 of 1923.] shall within three months of the registration of the deed of transfer if it be registered, or if it be not registered within three months of its execution, or if no instrument be executed of the actual transfer give notice in writing of such transfer to the committee.
