Oblieation of transferor and transferee to give notice of transfers

Obligation of transferor and transferee to give notice of transfers :

1. (1) Whenever the title of any person to any land or building is transferred, such person, if primarily liable for the payment of tax on such land or building, and the person to whom the title is so 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, give notice to such transfer in writing to the Collector or Assistant Settlement Officer.
2. (2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of such land or building devolves shall, within six months from the date of death of the former, give notice of such devolution in writing to the Collector or Assistant Settlement Officer.
3. (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 Collector or Assistant Settlement Officer any documents evidencing the transfer or devolution.