Amendment status not verified — confirm the current text below against the official source.
Notice of transfers. - (1) Whenever the title of any person primarily liable for the payment of taxes specified in section 91 on any land or buildings is trans- ferred, the person whose title is transferred and the person to whom the same 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 in writing to the Commis- sioner. (2) In the event of the death of any person primarily liable as aforesaid, the per- son 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. (3) The notice to be given under this section shall be in such form as may be de- termined by bye-laws made under this Act, and the transferee or the other person on whom the title devolves shall, if so required, be bound to produce before the commissioner any documents evidencing the transfer or devolution. (4) Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall in addition to any penalty to which he may be subjected under the provisions of this Act, continue liable for the payment of all taxes speci- fied in section 91 from time to time payable in respect of the land or building transferred until he gives such notice or until the transfer has been recorded in the Commissioner’s book, but nothing in this section shall be held to affect the liabil- ity of the transferee for the payment of the said taxes. 56 Punjab Municipal Corporation Act, 1976, Section 104 (5) The Commissioner shall record every transfer or devolution of title notified to him under this section in his books and in the assessment list. (6) On a written request by the Commissioner, the registrar or sub-registrar, having jurisdiction in the City, appointed under the Registration Act, 1908, shall furnish such particulars regarding the registration of instruments of transfer of im- movable properties in the City, as the Commissioner may from time to time require. (7) Such information shall be furnished as soon as may be after the registration of an instrument of transfer is effected, or, if the Commissioner so requests, by pe- riodical returns at such intervals as the Commissioner may fix. Section 106