Amendment status not verified — confirm the current text below against the official source.
(1) Whenever the title of any person primarily liable for the payment of taxes specified in section 89 on any land and buildings is transferred the persons whose title is transferred and the person to whom the same is transferred shall within three months after 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 in writing to the Commissioner. (2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Commissioner within six months from the date of the death of the deceased. I. Substituted by Haryana Act 21 of 2012 w.e.f. 1-4-10.