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87. Notice to be given to Chairperson, of transfers of title of persons liable of payment of tax.

(1) Whenever the title to any holding is transferred both the transferor and the transferee shall for the purpose of clause (b) of sub-section (1) of section 86 within three months after the execution of the instrument of transfer, or if no such instrument is executed, within three months after the transfer is effected, give notice in writing of such transfer to the municipality.

(2) in the event of the death of the person in whom such title vests, the person to whom as heir or otherwise, the title of the deceased is transferred by descent or demise, shall within one year, from the death of the deceased, give notice in writing of such succession to the municipality.

(3) Every person liable for the payment of taxes on any holding, who transfers his title to or over such property, without giving notice of such transfer to the municipality, as aforesaid, shall unless the municipality on the ground of hardship arising out of special circumstances, otherwise directs, continue to be liable for the payment of all such taxes from time to time payable in respect of the said property until he gives such notice, or until the transfer shall have been recorded in the municipal books.

(4) The municipality may levy a fee not exceeding one hundred rupees for every such transfer of title to a holding in addition to the tax provided for in clause (a) of sub-section (1) of section 75.



Manipur Municipalities Act, 1994 Back




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