Amendment status not verified — confirm the current text below against the official source.
Parties to transfer of prbperty to give notice of transfer. -- 1 Whenever the title of . any peraon primarily liabJe for the payment of a tax on builaings or lands or both to or over such land or building or tjothis transferred, the peraon whose title is so transferred and the person to whom the same is transferred shail, withi,n three months after 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 in writing to the Chief Officer . ( 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 the Chief Officer within one year from the death of the deceased. ( 3 ) If the person liable to give the notice refered to in sub-section (1) or sub-section (2) fails to give such notlce, he shall. on conviction, be punished with fine which may extend to I fifty rupees.