Section 149 in The Mumbai Municipal Corporation Act, 1888
149. Notice to be given to the Commissioner of all transfers of title of persons primarily liable to payment of property tax
(1)Whenever the title of any person primarily liable for the payment of property taxes on any premises to or over such premises is transferred, the person whose title is so transferred and the person to whom the same shall be transferred shall, within three months after execution of the instrument of transfers, or after its registration, if it be registered, or after the transfer is effected, if no instrument be executed, give notice of such transfer, in writing, to the Commissioner.(2)In the event of the death of any person primarily liable as aforesaid, the person to whom the title of the deceased shall be transferred, as heir or otherwise, shall give notice of such transfer to Commissioner within one year from the death of the deceased.
