Amendment status not verified — confirm the current text below against the official source.
(I) Whenever lhc title of any person to any land or building is Noiicc of transferred, such person, if primarily liable for ihe payment of'[property imilslcri lax] on such land or building, and the person to whom lhe lille is so transferred shall, wiihin three months afler the execution of lhe instrument of transfer or after its registration, if il is registered, or after lhc transfer is effected, if no instrument is executed, give noiicc of such transfer in writing lo lhc Municipal Commissioner. (2) In the event of the death of any person primarily liable as aforesaid, ■ lhc person on whom lhe lillc of such land or building devolves shall, wiihin six months from (he dale of death of the former, give notice of such devolulion in writing to the Municipal Commissioner. (3) The notice under ihis section shall be in such form as may be prescribed, and ihe transferee or the person <in whom the title devolves shall, if so required, be bound to produce before the Municipal Commissioner any documents evidencing the transfer or devolution, (4} If any person, who transfers his lille to any land or building, fails LO give any nolice under Ihis scclion to the Municipal Commissioner, he shall, in addition io any penalty to which he may be subject under ihis Acl. continue lo be liable for payment of '[property lax] on such land or building until he gives such notice but nothing in this seciion shall be deemed lo aflect lite liability oflhe transferee for payment of the '[Property tax] on such land or building. (5) Tiie Municipal Commissioner shall, on receipt of a notice of transfer or devolution of title under this section -[and upon payment of such (ees as may be detenuincd by regulations] record such transfer or i I'tin IV.—Taxation.—Chapter XII.—Powers of Taxation and properly taxes.—D. Assessment.— Section 184.) devolution in a book '* * * * * ancj ajso jn (|le Municipal Assessment Book. provided Lhal nothing in ihis sub-scclion shall derogate from lhe power of the Corporation to refnse mutation in a case where there is arrenr uT any dues io the Corporation on account of the transfer or lhe predecessor- in-interesi of the applicant. 670 The Kolkata Municipal Corporation Aci, 19SO. [West Ben. Acl A mend men i t>r iLssesfiiem? (6) On a written request by the Municipal Commissioner, the Rcgistar ol' Assurances, '[Kolkatal. or ihe District Registrar 24-Pnrganns, shall furnish such particulars regarding registration of instruments of transfer of immovable properties in '[Kolkntnjas the Municipal Commissioner may. from lime to time, require. (7) Notwithstanding anything conlaineiJ in suh-scclion (6). the Registrar of Assurances. '[Kolkalal, or the District Registrar, 24-Parganas, shall furnish Lo the Municipal Commissioner such particulars soon after lhe registration of an instrument of transfer is effected, or. if (he Municipal Commissioner so requests, such periodical returns ai such intervals as the Municipal Commissioner may fix.