Section 24(4) in The Punjab Apartment Ownership Act, 1995
(4)In respect of apartments not yet allotted, sold or otherwise transferred, the promoter, who shall be an associate member of the association, shall be liable to pay the common expenses, as if he is a person in occupation of such apartments:Provided that the promoter shall not be liable to the association or to the State Government or the local authority, for any dues accrued in respect of an apartment after the possession is handed over.
