Obligation of transferor and transferee to give notice of transfer

(1) Whenever the title of Kathadar is transferred, the kathadar 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 Commissioner or the officer authorized in this regard in such format as may be prescribed: Provided that in case of registered transactions wherein the Sub-Registrar directly communicates and notifies the transfer or transaction on the property to the Corporation, it shall not be obligatory on the part of the kathadar and the transferee to give notice of the transfer.

1. (2) In the event of the death of kathadar, the person to whom the title of the deceased shall be transferred as heir or otherwise shall give notice of such transfer to the Commissioner within one year from the death of the kathadar.
2. (3) Whenever such transfer comes to the knowledge of the Commissioner or the authorized officer through such notice or otherwise, the name of the transferee shall be entered in the property tax register as per prescribed procedure in this regard.
3. (4) Every person who makes transfer as aforesaid fails to give such a notice to the 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 or the property 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.
4. (5) Where the Commissioner or the officer authorized in this regard, either suo-motu or otherwise, after such enquiry as he considers necessary, is satisfied that any transfer of title was recorded in the Corporation register wrongly or by fraud or suppression of facts or by furnishing false, incorrect or incomplete material, may within a period of five years from the date of such recording of transfer of title, reopen the case and pass such order with respect thereto as he thinks fit: Provided that, no such order shall be made except after giving the person likely to be affected thereby a reasonable opportunity of being heard: Provided further that the limitation period of five years shall not apply in case of properties belonging to the Government or the Corporation or any Government agency or undertaking or authority: Provided also that in case of any entry in the Property Tax Registers made by fraud or mispresentation, the said period of limitation of five years shall not apply.
5. (6) The appeals on any order passed by the authorized officer with respect to property tax and connected records shall lie to such authority as may be prescribed: Provided that the Commissioner may review any original order or an order passed in appeal by an officer subordinate to him, either suo-motu or otherwise, after such enquiry as he considers necessary if he is satisfied that any transfer of title was got recorded in the Corporation register wrongly or by fraud, misrepresentation, or suppression of facts or by furnishing false, incorrect or incomplete material, within a period of five years from the date of such recording of transfer of title and pass such order with respect thereto as he thinks fit. Provided further that, no such order shall be made except after giving the person likely to be affected thereby a reasonable opportunity of being heard.
6. (7) 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