Amendment status not verified — confirm the current text below against the official source.
(1) Whenever the title of any person to any or building is transferred, such person, if primarily liable for the payment of property tax on such land or building, and the person to whom the title is so 260 The West Bengal Municipal Act, 1993. XXII of 1993.] (Part IV MunicipalTaxation and Application Fee.— Chapter X.—Taxes and Fees.—C. Valuation and Assessment List—Section 117.) 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, as the case may be, give notice of such transfer in writing to the Chairman. (2) On the death of any person primarily liable for the payment of property tax as aforesaid, the person on whom the title of the land or the building referred to in sub-section (1) devolves shall, within six months from the date of death of the former, give notice, in writing, of such devolution to the Chairman. (3) The notice under this section shall be in such form as may be prescribed, and the transferee or the person on whom the title devolves shall, if so required, be bound to produce before the Chairman any document evidencing the transfer or devolution. (4) If any person, who transfers his title to any land or building, fails to give any notice under this section to the Chairman, he shall, in addition to any penalty to which he may be subject under this Act, continue to be liable for payment of property tax on such land or building until he gives such notice, but nothing in this section shall be deemed to affect the liability of the transferee for payment of the property tax on such land or building. (5) The Chairman shall, on receipt of a notice of transfer or devolution, cause such transfer to be recorded in such form and in such manner as may be prescribed. (6) On a request by the Chairman, the District Registrar of the district or the Sub-Registrar of the local registration office shall furnish such particulars regarding the registration of instrument and transfer of immovable property in the municipal area as the Chairman may from time to time require. (7) Notwithstanding anything contained in sub-section (6), the District Registrar of the district or the Sub-Registrar of the local registration office shall furnish to the Chairman such particulars soon after the registration of instruments of transfer is effected, or, if the Chairman so requests, such periodical returns at such intervals, as the Chairman may fix. lo of 1908.