Section 118(4) in The Chandernagore Municipal Corporation Act, 1990
(4)If any person, who transfers his title to any land or building, fails to give any notice under this section to the Corporation, he shall, in addition to any penalty to which he may be subject under this Act, continue to be liable for payment of [property tax] [Words substituted by West Bengal Act 17 of 1995.] 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 [property tax] [Words substituted by West Bengal Act 17 of 1995.] on such land or building.