Section 115(1) in The Gujarat Municipalities Act, 1963
(1)Whenever the title of any person primarily liable for the payment of a tax on building or lands or both to or over such buildings or land or both is transferred, the person whose title is so transferred and the person to whom the same is transferred shall, within three months after 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 in writing to the Chief Officer.
