Section 106(4) in Chennai City Municipal Corporation Act, 1919
(4)Every person who makes a transfer as aforesaid without giving such notice to the commissioner shall [in addition to any other liability which he may incur through such neglect] [Inserted by section 60 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] continue liable for the payment of the property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the municipal registers, but nothing in this section shall be held to affect-(a)the liability of the transferee for the payment of the said tax, or(b)the prior claim of the corporation under section 103.
