Notification upon change of ownership

(1) In the event of the sale or alienation by the owner of all or part of his interest in any land contained in any valuation roll, the said owner, the purchaser, or the alienee shall, within thirty days of such change, inform the Chief Valuer of such change and shall file a new return in the form set out in Schedule I, Provided that a party to any deed, conveyance, certificate of title, fiat, mortgage, lease or any other instrument evidencing any transaction involving land which is subject to tax under this Act shall, before executing any such instrument, obtain a certificate from the Commissioner certifying that all taxes in respect of such land have been fully paid. (2) Where any owner, purchaser or alienee fails or neglects to comply with the requirements of sub-section (1) hereof, the Commissioner may refuse to recognise any change in the ownership of any land where notice of the change has not been given and such owner, purchaser or alienee, as the case may be is liable upon summary conviction to a fine not exceeding five hundred dollars.