Amendment status not verified — confirm the current text below against the official source.
In absence of notice, liability to taxes to continue on original holder.— (1) Every person primarily liable for the payment of a tax on buildings or lands or both who transfers his title to or over such building or land or both without giving notice of such transfer to the Chief Officer as aforesaid shall, in addition to any other liability which he 359 Substituted vide the Goa Jan Vishwas (Laws Amendment) Act, 2026 (Goa Act 2 of 2026), as per section 3 of the Act the fines and penalties provided under various provisions in the enactments shall be increased by ten percent of the minimum amount of penalty, as the case may be, specified therefor, after the expiry of every three years from the date of commencement of the Act 88 incurs through such neglect, continue to be liable for the payment of the said tax on the building or land or both until he gives such notice, or until the transfer shall have been recorded by the Council. (2) But nothing in this section shall be held to diminish the liability of the transferee for the said tax or to affect the prior claim of the Council on the said building and land conferred by section 157, for the recovery of the tax on the land or building or both.