74. Notice to be given to the committee of all transfers of title of person primarily liable to payment of property tax.
(1)whenever the title to or over any building or land of any person primarily liable for the payment of property taxes on such property is transferred the transferor [and the transferee] [Inserted by Punjab Act No. 2 of 1923.] shall within three months of the registration of the deed of transfer if it be registered, or if it be not registered within three months of its execution, or if no instrument be executed of the actual transfer give notice in writing of such transfer to the committee.(2)Every person primarily 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 committee as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue liable for the payment of all such taxes from time to time payable in respect of the said property until he gives such notice, or until the transfer shall have been recorded in the committee's books.(3)Wherever the title to or over any building or land has developed upon any person by inheritance, the heir shall within three months of the date of the death of the former owner give notice in writing of such inheritance to the committee.(4)But nothing in this section shall be held to diminish the liability of the transferee or heir for the said taxes or to affect the prior claim of the committee for the recovery of the taxes due thereupon.(5)[ Whoever contravenes the provisions of sub-sections (1) and (3) shall, in addition to any other penalty which he incurs through such neglect, be punishable with fine which may extend to fifty rupee; and, in the case of a continuing breach, with a further fine which may extend to five rupees for every day after the first during which the breach continues.] [Sub-section (5) added to section 74, by Punjab Act No. 23 of 1952.]
