Section 131 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
131. In absence of notice, liability to taxes to continue on original holder.
(1)Every person primarily liable for the payment of a tax on buildings or lands or both who transfers his title to or over such building or land or both without giving notice of such transfer to the Chief Officer as aforesaid shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of the said tax on the building or land or both until he gives such notice, or until the transfer shall have been recorded by the Council.(2)But nothing in this section shall be held to diminish the liability of the transferee for the said tax or to affect the prior claim of the Council on the said building and land conferred by Section 162, for the recovery of the tax on the land or building or both.
