Section 160(4) in Gauhati Municipal Corporation Act, 1971
(4)Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any penalty to which he may be subjected under the provision of this Act, continue to be liable for the payment of all property taxes from time to time payable in respect of the land or building transferred until be gives such notice or until the transfer has been recorded in the Commissioner's book but nothing in this sub-section shall be deemed to effect he liability of the transferee for the payment of the said tax.
