Section 183(4) in The Calcutta Municipal Corporation Act, 1980
(4)If any person, who transfers his title to any land or building, fails to give any notice under this section to the Municipal Commissioner, he shall, in addition to any penalty to which he may be subject under this Act, continue to be liable for payment of consolidated rate on such land or building until he gives such notice but nothing in this section shall be deemed to affect the liability of the transferee for payment of the consolidated rate on such land or building.
