Section 98(4) in Jammu and Kashmir Municipal Corporation Act, 2000
(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 provisions of this Act, continue to be liable for the payment of all taxes specified in section 86 from time to time payable in respect of the land or building transferred until he gives such notice or in this section shall be held to affect the liability of the transferee for the payment of the said taxes.
