Obligation of transferor and transferee to give notice of transfer.

(1) Whenever the title of any person primarily and liable to the payment of contribution under this Act 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 Settlement Officer or any other officer authorized in this behalf by the Government (hereinafter in this section referred as the authorized officer). (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 Settlement Officer or the authorized officer within one year from the death of the deceased. (3) The notice to be given under this section shall be in such form as may be prescribed and the transferee or the person to whom the title passes, as the case may be, shall if so required, be bound to produce before the Settlement Officer or the authorized officer, any document evidencing such transfer or succession. (4) Every person who makes a transfer as aforesaid, without giving such notice to the Settlement Officer or the authorized officer shall (in addition to any other liability which he may incur through such neglect), continue liable for the payment of the contribution in respect of the land transferred until he gives notice or until the transfer shall have been recorded in the revenue registers, but nothing in this Section shall be held to affect the liability of the transferee for the payment of the said contribution.