Section 88(4) in Tamil Nadu District Municipalities Act, 1920
(4)Every person who makes a transfer as aforesaid without giving such notice to the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)] shall, in addition to any other liability which he incurs through such neglect, continue liable for the payment of property tax assessed on the premises transferred until he gives notice or until the transfer shall have been recorded in the municipal 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 claim of the municipal council under section 85.
