section 114
Liability for payment of property tax continue in the absence of notice of transfer
The Karnataka Municipalities Act, 1964Chapter VI MUNICIPAL TAXATION
(1) Every person primarily liable for the payment of a tax imposed on any premises in the form of property tax who transfers his title to or over such premises without giving notice of such transfer to the municipal council as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all taxes from time to time payable in respect of the said premises, until he gives such notice, or until the transfer shall have been recorded in the registers of the municipal council. (2) Nothing in this section shall be deemed to affect the liability of the transferee for the said taxes or to affect the prior claim of the municipal council on the premises conferred by section 151 for the recovery of the taxes due thereon.
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