Section 129 · Parties to transfer of property to give notice of transfer

(1) Whenever the title of any person primarily liable for the payment of a tax on buildings or lands or both to or over such land or building or both is transferred, the person whose title is so transferred and the person to whom the same is transferred shall, within three months after 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 in writing to the Chief 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 Chief Officer within one year from the death of the deceased. (3) If the person liable to give the notice referred to in sub-section (1) or sub-section (2) fails to give such notice, he shall, on conviction, be punished with fine which may extent to fifty rupees.