Section 114(4) in Karnataka Municipal Corporations Act, 1976
(4)Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any other liability which he may incur through such neglect, continue to be liable for the payment of the property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the corporation registers, but nothing in this section shall be held to affect,-(a)the liability of the transferee for the payment of the said tax, or(b)the prior charge of the corporation under section 111.
