Section 124(2) in The Maharashtra Village Panchayats Act, 1959
(2)The tax on buildings or lands referred to in clause (i) of sub-section (1) shall be leviable from the owners or occupiers thereof:Provided that, when an owner of a building or land has left the village or cannot otherwise be found, any person to whom such building or land has been transferred shall be liable or the tax leviable from the owner.
