S. S. M. QUADRI, J.

( 1 ) THE petitioner purchased a house bearing No. 3-5-997, Narayanaguda, hyderabad under a registered sale deed dated 12-3-1981 from its owner and possessor called Prakashbabu. He filed an application for mutation of his name in the municipal records under Section 208 of the Hyderabad Municipal corporation Act. It is stated that inspite of repeated requests mutation was not effected in the name of the petitioner. A notice was issued in the name of one Shiva Prasad for recovery of the tax for houses bearing door nos. 3-5-997 and 3-5-998, Narayanaguda, Hyderabad, raising a demand of rs. 17,266-50 and was served, on the petitioner seeking recovery of the amount. The petitioner challenged the correctness of the said notice in this writ petition.

( 2 ) SRI Vinyakumar, the learned counsel for the petitioner, submits that when the petitioner filed an application for mutation of his name in the municipal records in respect of the house, the respondent ought to have mutated the name of the petitioner and raised demand of tax after duly assessing the property tax in respect of house No. 3-5-997. The counsel for the petitioner further submits that the petitioner is not bound to pay the tax in demand which relates to his house and another house with which he is not concerned.

( 3 ) SRI Janardhana Rao, the learned Standing Counsel for the respondent, submits that under Section 207 of the Hyderabad Municipal Corporation act, 1955, the petitioner ought to have given notice within three months from the date of transfer. He further submits that the petitioner can as will file an appeal against the impugned demand and that therefore, the writ petition may be dismissed.

( 4 ) TO appreciate the rivil contentions of the parties, it will be useful to refer to the relevant provisions of the Hyderabad Municipal Corporation act, 1955, for short, the Act", fixing liability for payment of property tax.

( 5 ) SECTION 204 of the Act provides that property taxes assessed on a premises shall be leviable primarily : (1) If the premises are held immediately from the Government or from the Corporation, from the actual occupier of the premises ; (2) in other cases : (a) if the premises are let, from the lessor ; (b) if the premises are sublet, from the superior lessor ; and (c) if the premises are unlet, from the person in whom the right to let the same vests ; and (3) if any land has been let for any term exceeding one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected there on, shall be primarily leviable from the said tenant or his legal representative, whether the premises be in the occupation of the said tenant or of his legat representative, or of sub-tenant.

( 6 ) SECTION 205 of the Act deals with apportionment of responsibility for. property tax when the premises assessed are let or sub-let. Section 206 of the Act says where a person who is primarily liable for payment of any property tax, himself pays rent to another person other than the Goverhment or the Corporation in respect of the premises upon which such tax, is assessed, he shall have credit in account with such other person for such sum as would be leviable on account of the said tax as if the amount of the rent payable by him was the rateable value of the said premises. Section 207 of the Act which enjoins giving notice of transfer of premises assessable to property tax and on which reliance is placed by the learned Standing counsel, reads : (1) "whenever the title of any premises, to or over such premises is transferred the person whose title is so transferred shall within three months from the date of the execution of the instrument of transfer, or its registration, if it be registered, or effecting the transfer if no instrument be executed, give notice of such transfer, in writing, to the Commissioner. (2) In, the event of the death of any person primarily liable as aforesaid, the person

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