Section 98(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)Whenever the title of any person primarily liable for the payment of taxes specified in section 86 on any land and buildings is transferred the person whose title is 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 is registered, or after the transfer is effected, if no instrument is executed, give notice of such transfer in writing of the Commissioner.
