Section 18 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
18. Obligation of transferor and transferee to give notice of transfer.
(1)Whenever the title of any person, primarily liable to the payment of house-tax for any house, to or over such house is transferred, the person whose title is transferred and the person to whom the title is transferred shall, within three months after the execution of the instrument of transfer or after its registration if it is registered or after the transfer is effected, if no instrument is executed, give notice of such transfer to the executive authority.(2)In the event of the death of any person primarily liable as aforesaid, the person to whom the title of the deceased is transferred or inherited as heir or otherwise, shall give written notice of such transfer to the executive authority within one year from the date of death of the deceased.(3)The notice to be given under this rule shall be in such Form as the executive authority may specify and the transferee or the person to whom the title passes, as the case may be, shall, if so required, be bound to produce before the executive authority any document evidencing the transfer or succession.(4)Every person who makes a transfer as aforesaid fails to give such notice to the executive authority shall, in addition to any other liability which he incurs through such failure, continue to be liable for the payment of house-tax assessed on the house transferred until he gives notice or until the transfer shall have been recorded in the village panchayat registers, but nothing in this rule shall be held to affect the liability of the transferee for the payment of the said tax.
