26. The Transfer of Property in Cantonments(Form of notice and manner of giving such notice)

Rules,.1985

S.R.O. 157 dt. the 20/6/1985-Whereas a draft of certain rules relatingto transfer of property in Cantonments (Form of Notice and manner of givingsuch Notice) was published as required by section 280 of the Cantonments Act,1924 (2 of 1924), with the notification of the Government of India in the Min istryof Defence, No. SRO 164 dated the 4th July, 1984, in the Gazette of India, Part-II, section 4, dated the 4th August, 1984, inviting objections and suggestions fromall the person likely to be affected thereby till the expiry of a period of sixty daysfrom the date ofpublication of the said notification;

And whereas all the objections and Suggestions received have been dulyconsidered by the Central Government;

Now, therefore, in exercise of the powers conferred by section 280 of thesaid Act, the Central Government hereby makes the following rules relating totransfer of property in Cantonments (Form of Notice and manner of giving suchNotice)-

1. Title and Commencement- (1) These rules may be called theTransfer of Property in Cantonments (Form of Notice and manner of giving suchNotice) Rules, 1985.

(2) They shall come into force on the date of publication in the official. .gazette.

2. Definitions-In these rules, unless there is anything repugnant in thesubject or Context-

(a) Act means, the Cantonments Act, 1924 (2 of 1994);(b) 'Form' means, the forms annexed to these rules.

3. Notice of Transfer of Title--(1) The notice regarding transfer of titlerequired to be given under sub-section (1) of section 73 ofthe Act shall be eitherin the Form' A' or Form 'B', as the case may be, and such notice required to begiven under sub-section (2) of the section 73 shall be in Form 'C'. The Noticeshall state clearly and correctly of the particulars required by the said form.

Rules Published in Gazette of India Pt. II See 4 dt. 20.7.1985.

R-4 THE CANTONMENT LAWS. 890

(2) On receipt of any such notice, the Executive Officer may, ifhe thinks itnecessary, require the production of an instrument of transfer, if any, or of a copythereof obtained under section 57 of the Indian Registration Act, 1908, or, in caseof transfer of the title of a deceased person any other document constitutingevidence of such transfer. .

4. Taxes to .~epaid up-to-date-No such notice shall be deemed to bevalidly given unless all the taxes relating to that property due at the date of thenotice in respect of the premises to which it relates have been paid in full.

5. Saving- The transfer affected in assessment list maintained by theCantonment Board shall not confer more rights than those available under section73 of the Act.'

6. Manner of service of the Notice-(l) Every notice given under theserules shall be given or presented-

(a) by giving or tendering the notice to the Executive Officer or hisauthorised servant of the Board;

(b) by registered post with acknowledgement due addressed to theExecutive Officer.

(2) When any such notice is given or tendered to the Executive Officer, orhis authorised servant of the Board the person concerned may obtainacknowledgement of the receipt of the same in such form as prescribed by theExecutive Officer.

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90 THE CANTONMENT LAWS S-73

73. NOTICE OF TRANSFERS(1) Whenever the title of any person primarily liable for the payment of a tax

on the annual value of any building or land to or over such building or land istransferred, the person whose title is transferred and the person to whom thesame is transferred shall, within three months after the execution of the instrumentof transfer or after its registration, if it is registered, or after the transfer iseffected, if no instrument is executed, give notice of such transfer to the ExecutiveOfficer.

(2) In the event of the death of any person primarily liable as aforesaid, theperson on whom the title of the deceased devolves shall give notice of suchdevolution to the Executive Officer within six months from the death of the'

. deceased.(3) The notice to be given under this section shall be in such form '[as may be

determined by rules made under Section 280,] and the transferee or other personon whom the title devolves shall, if so required, be bound to produce before theExecutive Officer any document evidencing the transfer or devolution.

Note-For Rules please see the Transfer of property in cantonments Rules,1985,(4) Every person who makesa transfer as aforesaid without giving such

notice to the Executive Officer shall continue liable for the payment of all taxesassessed on the property transferred until he gives notice or until the transfer hasbeen recorded in the registers of the 2[Board] but nothing In this section shall beheld to affect the liability of the transferee for the payment of the said tax.

4(5) 3[The Executive Officer shall record [every transfer or devol ution] of title

notified to him under sub-section (I) or sub-section (2) in the assessment list andother tax regi sters of the Board.]

COMMENTS(1) Liability of new owner-On transfer the new owner becomes liable

for whole year's tax and not for the installments only. 30 Mad. 423, 271.C216. Creation of a charge is not a transfer of interest in immovable property.

[42 Ca!. 625 = 1915 Ca!. 478](2) Sub-section (4)-lt imposes a liability but does not provide a penalty

within the meaning of Section 268, which covers only penalties proper e.g.penalty imposed by section 74 (2). A person, who makes default in giving anotice of transfer required by sub-section (1), contravenes a provision of the'Act, and can not be taken out of the provision of Section 268, by thepresence of sub-section (3).

l. Subs. by Act No.2 of /954.3. Ins, by Act No, 24 of /936.

2. Subs. by Act No. 24 /936.

4. Subs by Act No. 32 of /940.

S-75 THE CANTONMENTS ACT, 1924 91

(3) Commissioner mutated name of A in place ofB in Municipal record-He thereafter cannot review his order on B s application.

[AIR 1989 Pat (NOC; 56)(4) Transfer of property in favour of petitioner on death of his father

and duly recorded in Register of Society under intimation to corporation-.No dispute relating to title of property raised by legal heirs of deceasedfather-Held corporation was bound to carry out mutation of pe-titioner :So name.

[AIR 1991 Cal. 181}(5) Mutation-Withholding of - validity-petitioner having lawful title of.

property-order denying mutation in his name on ground of non-payment ofarrears of tax-not proper: [AIR 1994 Cal. 152.]