(1) If any one else comes to be entitled to a tap registered in the name of any taxpayer, he/she has to make an application in writing to the prescribed office within One month to get that tap registered in his/her name. If he/she makes an application after expiry of that time-limit, the In-charge of the prescribed office shall take action pursuant to Sub-section (2), by collecting a fine of a sum not exceeding Ten Rupees.

(2) If any person transfers his/her title to the tap registered in his/her name to any other person, he/she has to make an application in writing to the prescribed office within one month to get the records of tax crossed off. If he/she makes an application after expiry of that time-limit, the In-charge of the prescribed office has to cross-off the records of that name from him/her, by collecting a fine of a sum not exceeding Ten Rupees.

(3) If an application is made by any person pursuant to Sub-section (1), the prescribed office has to hold necessary enquiry as prescribed and register the tap in his/her name if it appears that no one else has the claim over that tap, and take action as prescribed, if any one else makes claim over that tap