Section 111 - Notice to Be Given to Municipal Council of All Transfers of Title by Persons Primarily Liable to Payment of Taxes on Buildings or Lands in Karnataka Municipalities Act, 1964
Notice to Be Given to Municipal Council of All Transfers of Title by Persons Primarily Liable to Payment of Taxes on Buildings or Lands.
(1) Whenever the title of any person primarily liable for the payment of atax imposed on any premises in the form of a rate on buildings, or lands or both, 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 registration if it be registered or after transfer is effected, if no instrument is executed, give notice of such transfer in writing to the municipal council.
(2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the municipal council within six months from the date of death of the deceased.