G.O.Ms.No.282. P.R. dated 12-03-1965
8. (1) Whenever the title of any person, primarily liable to the payment of house-Tax on any house, to or over such house 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 executive authority.
(2) In the event of the death of any person primarily liable as aforesaid, the person to whom the title of the deceased is transferred, as heir or otherwise, shall give written notice of such transfer to the executive authority within one year from the death of the deceased.
(3) The notice to be given under this rule shall be in such form as the executive authority may direct and the trasferee or the person to whom the title passes, as the case may be, shall if so required, be bound to produce before the executive authority documents evidencing the transfer or succession.
(4) Every person who makes a transfer as aforesaid without giving such notice to the executive authority shall in addition to any other liability which he incurs through such neglect continue to be liable for the payment of house-tax assessed on the house transferred until he gives notice or until the transfer shall have been recorded in the gram panchayat registers but nothing in this rule shall be held to affect the liability of the transferee for the payment of the said t ax
8. (1) Whenever the title of any person, primarily liable to the payment of house-Tax on any house, to or over such house 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 executive authority.
(2) In the event of the death of any person primarily liable as aforesaid, the person to whom the title of the deceased is transferred, as heir or otherwise, shall give written notice of such transfer to the executive authority within one year from the death of the deceased.
(3) The notice to be given under this rule shall be in such form as the executive authority may direct and the trasferee or the person to whom the title passes, as the case may be, shall if so required, be bound to produce before the executive authority documents evidencing the transfer or succession.
(4) Every person who makes a transfer as aforesaid without giving such notice to the executive authority shall in addition to any other liability which he incurs through such neglect continue to be liable for the payment of house-tax assessed on the house transferred until he gives notice or until the transfer shall have been recorded in the gram panchayat registers but nothing in this rule shall be held to affect the liability of the transferee for the payment of the said t ax
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