Obligation of transferor and transferee to give notice of transfer

(1) Whenever the title of any person primarily liable for the payment of the tax on any premises to or over such premises is transferred, 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 be registered or after the transfer is effected, if no instrument be executed, give notice of such transfer to the Chief Commissioner in such format as may be prescribed. Provided that, in case of transactions registered under the Registration Act, 1908 (Central Act 16 of 1908) where such information is received from the concerned Sub Registrar, it shall not be mandatory to notify such a transfer by the person primarily liable for payment of property tax. (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 Chief Commissioner within one year from the death of the deceased. (3) Whenever such transfer comes to the knowledge of the Chief Commissioner or authorised officer through such notice or otherwise, the name of the transferee shall be entered in the property tax register. (4) Every person who makes a transfer as aforesaid without giving such notice to the Chief Commissioner shall, in addition to any other liability which he may incur through such neglect, continue to be liable for the payment of the property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the corporation registers, but nothing in this section shall be held to affect: (a) The liability of the transferee for the payment of the said tax, or (b) The prior charge of the corporation. (5) [Omitted]. (6) Notwithstanding anything contained in this Act, in respect of any building or land belonging to the Bengaluru Development Authority or the Karnataka Housing Board or any local authority the possession of which has been delivered to any person in pursuance of any grant, allotment or lease by the Board or local authority concerned, the transfer of title of any person primarily liable to the payment of property tax shall not be recorded in the corporation registers without confirmation of order of transfer of such a building or land by the said Board or local authority concerned.