Section 119(1) in Rajasthan Municipalities Act, 2009
(1)Every person primarily liable for the payment of the tax imposed on a building or land or both, who transfers his title thereto without giving notice of such transfer to the Municipality as aforesaid, shall continue to be liable for the payment of all taxes from time to time payable in respect thereof until he gives such notice, or until the transfer shall have been recorded in the register of the Municipality.
