Section 15E(4) in The Rajasthan Lands and Buildings Tax Act, 1964
(4)Every person who makes transfer as aforesaid, without giving such notice to the Assessing Authority shall, in addition to any other liability which he may incur through such neglect, continue to be liable for the: payment of the tax assessed on the land or building or both transferred, until he gives notice or until the transfer shall have been recorded in the register maintained by the Assessing Authority but nothing in this section shall be held to affect the liability of the transferee for the payment of the said tax.
