Section 160 in Gauhati Municipal Corporation Act, 1971
160. Notice of transfer.
(1)Whenever the title of any person primarily liable for the payment of property taxes on any land or building 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 is registered, or after the transfer is effected, if no instrument is executed give notice of such transfer in writing to the Commissioner.(2)In the event of death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Commissioner within six month from the date of death of the deceased.(3)The notice to be given under this section shall be in such form as may be determined by bye-laws made under this Act, and the transfer or the other person on whom the title devolves shall, if so required, be bound to produce before the Commissioner any documents evidencing the transfer or devolution.(4)Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any penalty to which he may be subjected under the provision of this Act, continue to be liable for the payment of all property taxes from time to time payable in respect of the land or building transferred until be gives such notice or until the transfer has been recorded in the Commissioner's book but nothing in this sub-section shall be deemed to effect he liability of the transferee for the payment of the said tax.(5)The Commissioner shall record every transfer or devolution of the notified to him under this section in his books and in the assessment list.(6)On a written request by the Commissioner, the Registrar or Sub-Registrar of the city appointed under the Indian Registration Act, 1908, shall furnish such particulars regarding the registration of instruments of transfer of immovable properties in the city, as the Commissioner may from time to time require.(7)Such information shall be furnished as soon as may be after the registration of an instrument of transfer to effected, or if the Commissioner so requests, by periodical returns at such intervals as the Commissioner may fix.
