Section 150 in The Chhattisgarh Municipalities Act, 1961
150. Notice of transfer of titles, when to be given.
(1)Whenever the title in any land or building or in any part or share of any land or building is transferred, the transferor and the transferee shall, within three months of the registration of the deed of transfer, or if it be not registered, within three months of the execution of the instrument of transfer, or, if, no such instrument be executed within ninety days after the transfer is effected, give notice in writing of such transfer to the Council.(2)Every person liable for the payment of a tax on any property, who transfers his title to or over such property without giving notice of such transfer to the Council as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all such taxes payable in respect of the said property until he gives such notice or until the transfer is recorded in the Council's books:Provided that nothing in this section shall affect the liability of the transferee for payment of the said tax or the prior claim of the Council on the property for the recovery thereof:Provided further that the Council shall not recover more than the amount of the tax due in respect of the said property.(3)In the event of the death of the person in whom title to any land or building or in any part or share of any land or building vests, the person who as heir or otherwise takes the title of the deceased by descent or devise shall, within three months from the death of the deceased, give notice of his title to the Council in writing.(4)Nothing in this section shall be deemed to affect the liability of the heir or devise for the said taxes or to affect the prior claim of the Council for the recovery of the taxes due thereupon.
