Section 12 in GIDC BULSAR (EXPANDED) NOTIFIED AREA CONSOLIDATED TAX RULES, 1991
12. Transfer and Transferee to give notice in Writings. :-
Whenever the title of any person primarily liable for payment of the tax in respect of any building or land is transferred by an instrument in writing or otherwise, the transferor and the transferee shall, within three months after the transfer is effected give notice in writing to the Notified Area Officer, who after making such inquiries are deemed necessary, or the transferee to be entered in the Assessment List in lieu of that of the transferer. The transferee shall hence forth be liable for the tax due for the whole year including arrears if any, in respect of the property transferred.
