Amendment status not verified — confirm the current text below against the official source.
When the urban land or building of an owner, pa ya ble by p a s s e s o n t 0 a n y pe r s o n whether by sale, inheritance or otherwise, the liability to pay tax payable in respect of such land or building and remaining unpaid at the time of such passing on, shall be jointly and severally on the transferor and the transferee, and the transferee shall within thirty days of such passing on, apply to the prescribed authority to record his name. Liability of