Amendment status not verified — confirm the current text below against the official source.
(1) Where the owner of any urban land is Recovery himself not the occupier thereof and is in default of from _ payment of the urban land tax, such tax may be OCCUPICr of : : urban land recovered from the occupier of such urban land in jy certain the manner prescribed. cases. (2) (a) Any occupier who has paid the urban land tax under sub-section (1) shall be entitled to deduct the amount so paid from the amount of rent or any other sum due from time to time to the owner or intermediary, if any. (b) The intermediary shall be entitled to deduct such amount from the amount of rent or other sum due from time to time to the owner. Explanation.- In this section “intermediary” means any person who not being an owner has an interest in the urban land, and is entitled, by reason of such interest, to possession thereof, but has transferred such possession to others. 19, (1) Whenever the title of any person Obligation primarily liable to the payment of urban land tax on Ff any urban land is transferred, the person whose title transferor is transferred and the person to whom the same is transferee transferred shall, within three months after the to give execution of the instrument of transfer or after its notice of registration, if it be registered, or after the transfer is transfer effected, if no instrument be executed, give notice of such transfer to the Urban Land Tax 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 Urban Land Tax Officer within one year from the death of the deceased. (3) The notice to be given under this section shall be in such form as may be prescribed and the transferee or the person to whom the title passes, as the case may be, shall, if so required, be bound to produce before the Urban Land Tax Officer, any document evidencing such transfer or succession. (4) Every person who makes a transfer as aforesaid, without giving such notice to the Urban Land Tax Officer shall (in addition to any other liability which he may incur through such neglect), continue liable for the payment of the urban land tax assessed on the urban land Urban Land Tax [1966 : T.N. Act 12] transferred, until he gives notice or until the transfer shall have been recorded in the revenue registers, but nothing in this section shall be held to affect the liability of the transferee for the payment of the said tax. 'l(5) Whenever there is change in the aggregate extent of urban land held by any owner in any urban area as a result of any transfer effected by inheritance, sale, purchase, gift, exchange, surrender, settlement or by any other manner whatsoever or as a result of partition- (a) such owner shall furnish to the Assistant Commissioner having jurisdiction a return in respect of such urban land containing such particulars, within such time and in such manner, as may be prescribed, and the provisions of this Act shall, as far as may be, apply to such return as if it were areturn required to be furnished under section 7; and (b) the Assistant Commissioner shall proceed to assess or re-assess such urban land for subsequent fasli years, after following such procedure as may be prescribed, and the provisions of this Act, shall, as far as may be, apply to such assessment or re-assessment. ] CHAPTER IV APPEAL Appeal to the