Section 114(1) in Karnataka Municipalities Act, 1964
(1)Every person primarily liable for the payment of a tax imposed on any premises in the form of [property tax] [Substituted by Act 28 of 2001 w.e.f. 19-11-2001.] who transfers his title to or over such premises without giving notice of such transfer to the municipal council as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all taxes from time to time payable in respect of the said premises, until he gives such notice, or until the transfer shall have been recorded in the registers of the municipal council.
