Section 115 ·

(1) Whenever the title of any person to any land or building is transferred, such person, if primarily liable for the payment of consolidated rate 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 of such transfer in writing to the Corporation. (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 Corporation. (3) The notice under this section shall be in such form as may be prescribed, and the transferce or the person on whom the title devolves shall, if so required, be bound to produce before the Corporation any document evidencing the transfer or devolution. (4) If any person, who transfers his title to any land or building, fails to give any notice under this section to the Corporation, he shall, in addition to any penalty to which he may be subject under this Act, continue to be liable for payment of consolidated rate on such land or building until he gives such notice but nothing in this section shall be deemed to affect the liability of the transferee for payment of the consolidated rate on such land or building. (5) The Corporation shall, on receipt of a notice of transfer or devolution cause such transfer to be recorded in such form and in such manner as may be prescribed. (Part V .-- Chapter IX .- Municipal Taxation .- C. Valuation and Assessment List .- Sections 116, 117.) (6) On a request by the Corporation, the District Registrar of the district of Burdwan or the Sub-Registrar of the local registration office shall furnish such particulars regarding the registration of instrument and transfer of immovable property in the municipal area as the Corporation may from time to time require. (7) Notwithstanding anything contained in sub-section (6), the District Registrar of the district of Burdwan or the Sub-Registrar of the local registration office shall furnish to the Corporation such particulars soon after the registration of instruments of transfer is effected, or, if the Corporation so requests such periodical returns at such intervals, as the Corporation may require.