(1)Whenever the title or rights in land of any person liable to pay tax are transferred, such person shall, within ninety days from the date of transfer, give notice of such transfer to the Assessing Authority in such form and manner as may be prescribed.(2)In the event of death of the person liable to pay tax, the legal representatives of the deceased shall, within ninety days, of such death, give notice of such death to the Assessing Authority in such form and manner as may be prescribed.(3)A person, making a transfer, as mentioned in sub-section (1) without giving notice to the Assessing Authority, shall continue to be liable to pay tax until he gives such notice or until the transfer is recorded by the Assessing Authority in his records. Nothing, however, shall affect the liability of the transferee with regard to the payment of tax.Chapter-III Appeals, Revision, Review and Refund
