Section 22 in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
22. Change of ownership.
(1)Whenever the title of any person primarily liable to the payment of the water tax and sewerage tax on any premises to or over such premises is transferred, the person whose title is transferred and the person to whom the same shall be transferred, shall within three months after the execution of the instruments of transfer or after its registration if it be registered or after the transfer is effective, if no instrument be effected, give notice of such transfer to the authorised authority.(2)In the event of death of any person primarily liable as aforesaid the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the authorised authority within one year from the date of the death of the deceased.(3)The notice to be given under clause (1) and (2) above shall be in such form as the authorised authority may direct. The transferee or the person to whom the title passes as the case may be, shall, if so required, be bound to produce before the authorised authority any documents evidencing the transfer or succession.(4)Every person who makes a transfer as aforesaid without giving such notice to the authorised authority shall continue to be liable for the payment of the water tax and sewerage tax assessed on the premises transferred until he gives notice or until the transfers have been recorded in the Board's registers, but nothing in this clause shall be held to affect the liability of the transferee of the payment of the said tax or the prior claim of the Board under regulation 28.
