Section 117 in The Gujarat Municipalities Act, 1963
117. Liability for payment of tax on building or land or both to continue in absence of any notice of transfer.
(1)Every person primarily liable for the payment of a tax on building or land or both who transfers his title to or over such building or land or both without giving notice of such transfer to the Chief Officer as aforesaid shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of the said tax on the buildings or lands or both until he gives such notice, or until the transfer shall have been recorded by the executive committee.(2)But nothing in this section shall be held to diminish the liability of the transferee for the said tax or to affect the prior claim of the municipality on the said building and land conferred by section 140, for the recovery of the tax on the buildings or land or both.(3)Power to Charge Fees
