( 1 ) THE petitioners are sons of one, S. K. Thimmasetappa,. After his death an immoveable property situated within the limits of the Corporation of the City of Bangalore which was standing in his name was partitioned amongst the petitioners under an instrument of partition. After the said instrument of partition was registered, they notified the Commr as required by S. 106 of the City of Bangalore Municipal Act, 1949 (here in after referred to as the Act) that such a, document had come into existence; and that the khatha of the property may be made over in the names of the petitioners in accordance with the terms of the partition deed. The, Corporation declined to comply with the request of the petitioners on the ground that there were arrears of property tax due in respect of the property in question and stated that it would not be possible to transfer the khatha, in the, names of petitioners until all the, arrears were discharged. These three petitions have been filed by the petitioners to issue a direction to, the Corpn of the city of Bangalore tq transfer the khatha in the names of the petitioners in accordance! with the terms of the, partition deed. ( 2 ) APART from S. 106 of the Act there is no other provision in the Act which deals with the, question of transfer of khatha from the, name of one person to another. S. 106 reads as follows :" 106. Obligation of transferor and transferee to give notice of transfer: sub-sec (1) ol S. 106 makes it obligatory on the part of the, transferee and the transferor of immoiveable, property who is liable tq payment of tax tinder the Act to intimate the Commr within a period of three months after the registration of the instrument of transfer. Sub-sec (2) requires the heirs of a, deceased person haying title to the; immoveable property to intimate the Commr the fact succession within one; year from the date of death of the deceased. Sub-sec (3) provides the fqrm in which the intimation should be given and the documents that should be produced for the inspection of the Commr. Sub-sec (4) prqvides that the liability of the transferor to pay tax in respect of the property wquld continue, until he, gives intimation as required by the Act. Sub-sec (3) provides the fqrm in which the intimation should be given and the documents that should be produced for the inspection of the Commr. Sub-sec (4) prqvides that the liability of the transferor to pay tax in respect of the property wquld continue, until he, gives intimation as required by the Act. It also, says that the transferee would also be, liable to payment of tax in respect of the, property. ( 3 ) FROM the, foregoing section it is clear that on the intimation being given to the Commr about a transfer of a, property standing in the name of a person or on the death of a person in whose name the property stands by the heirs of the deceased it, is the duty of the Commr to effect necessary changes in the assessment register maintained by the Corporation. The power of the Commr under S. 106 is in the, nature, of a power coupled with duty. There is no provision in thet Act which requires either the transfer or the transferee to pay all the arrears of tax due in respect of the property before the khatha, can be transferred to the. name of the trans- feree or the heir as the case may be. it is however open to the corporation to recover the arrears of tax in any manner known to law from all the persons liable to pay it. The Corporation therefore wap in error in requiring the petitioners to pay all the arrears of tax in respect of the propperty in order to transfer the property to their names in accordance; with the instrument of partition. ( 4 ) A writ in the nature of mandamus shall issue, to the Commr of the corporation of the City of Bangalore, to make necessary alterations in the, assessment register of the corporation in accordance with the instrument of partition and to do all other acts which are incidental thereto. ( 5 ) NO opinion is expressed with regard to the other points raised in this writ petition. ( 6 ) THIS writ petition is accordingly allowed. No costs. --- *** --- .