Section 167 in The M.P. Municipal Corporation Act, 1956
167. Notice of transfer of title, when to be given.
- 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, after the transfer is effected, give notice in writing of such transfer to the Commissioner.(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 transfers to the Corporation 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 books of the Corporation.(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 an 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 Commissioner 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 Corporation for the recovery of the taxes due thereupon.(5)(i)When any new building is erected, or when any building is rebuilt or enlarged, or when any building which has been vacant is rc-occupied, the person primarily liable for the property taxes assessed on the building shall within fifteen days give notice thereof in writing to the Commissioner.(ii)The said period of fifteen days shall be counted from the date of the completion or of the occupation, whichever first occurs, of the building which has been newly erected or re-built, or of the enlargement, as the case may be, and in the case of a building which has been vacant, from the dale of the re-occupation thereof.
