Section 19(1) in Tamil Nadu Urban Land Tax Act, 1966
(1)Whenever the title of any person primarily liable to the payment of urban land tax on any urban land is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the 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 to the Urban Land Tax Officer.
