Section 88(1) in Tamil Nadu District Municipalities Act, 1920
(1)Whenever the title of any person primarily liable to the payment of property tax on any premises to or over such premises is transferred, the person whose title is transferred and the person to whom the same shall be transferred shall, within three months after the execution of the instrument of transfer or after its registration if it be registered or after the transfer is effected, if no instrument be executed, give notice of such transfer to the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)]
