Notice on transfers of title.

83. Notice on transfers of title. (1) Whenever the title to or over any building or land of any person primarily liable for the payment of property taxes on such property is transferred, the transferor and the transferee shall within three months of the registration of the deed of transfer if it be registered, or if it be not registered within three months of its execution, or if no instrument be executed, of the actual transfer, give notice in writing of such transfer to the municipality. (2) Every person primarily liable for the payment of a tax on any property, who transfers his title to or over such property, without giving notice of such transfer to the municipality as aforesaid, shall in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all such taxes from time to time payable in respect of the said property until he gives such notice, or until the transfer is recorded in the books of the municipality. (3) Whenever the title to or over any building or land has devolved upon any person by inheritance, the heir shall within three months of the date of the death of the former owner give notice in writing of such inheritance to the municipality. (4) Nothing in this section shall be held to diminish the liability of the transferee or heir for the said taxes or to affect the prior claim of the municipality for the recovery of the taxes due thereupon. (5) Whoever contravenes the provisions of sub-sections (1) and (3) shall in addition to any other penalty which he incurs through such neglect, be punishable with a fine which shall not be less than twenty-five rupees and more than two hundred rupees, and in the case of a continuing breach with a further fine of ten rupees for every day after the first during which the breach continues. (1) Every owner of cattle shall furnish the details of cattle owned by his family to the municipality within a period one month from the commencement of the Himachal Pradesh Municipal (Amendment) Act, 2011, and thereafter, every time as and when any change in the number of cattle takes place by any reasons. (2) On receipt of the details of cattle under sub-section (1), the municipality shall register cattle and shall maintain records thereof in such form as may be notified by the State Government: Provided that the municipality may charge registration fee at such rate as may be fixed by the municipality. (3) It shall be the duty of the municipality to assist the officials or persons engaged by Animal Husbandry Department for applying appropriate identification mark on each cattle and to maintain the record of identification. (4) If any cattle with identification mark is found stray, the owner of the cattle shall be identified by the municipality from the record maintained by it and such owner shall be liable to a fine of five hundred rupees for the first offence and seven hundred rupees for subsequent offence which shall be imposed by the municipality. (5) If the municipality fails in identifying such stray cattle due to tempering with identification mark or mutilation thereof, it shall report the matter to the In-charge of the nearest Animal Husbandry Dispensary who shall lodge the stray cattle to the nearest Goshala.