Section 148(2) in The City of Nagpur Corporation Act, 1948
(2)Every person liable for the payment of a tax on any property, who transfers his title to or over such property without giving notice of such transfer to the Corporation as aforesaid, shall in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all such taxes payable in respect of the said property until he gives such notice or until the transfer is recorded in the Corporation's books.
