84. Notice to be given to Chairman of all transfers of title of persons liable to payment of tax.
(1)Whenever the title to any ho1ding is transferred both the transferor and the transferee shall, for the purpose of Section 83 (1) (b), 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 Board.(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 the deceased is transferred by decent or devise shall within one year from the death of the deceased, give notice in writing of such succession to the Board.(3)Every person liable for the payment of taxes on any holding who transfers his title to or over such property, without giving notice of such transfer to the Board, as aforesaid, shall unless the Board at a meeting on the ground of hardship arising out of special circumstances, otherwise directs, continue to be liable for the payment of all such tax 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)The Board may levy a fee not exceeding one rupee for every such transfer of title to holding.
