Section 54

Every person who sells or transfers any property in respect of which costs and expenses have been incurred by the Government in or about the execution of any work which are, under this Act, recoverable from the owner or owners thereof shall continue to be liable for the payment of all the costs and expenses payable in respect of the property and for the performance of all other obligations imposed by this Act upon the owner of the property which become payable or are to be performed at any time before such notice of transfer as is required by section 19 of the Property Tax Act [Cap. 254] has been given.

Nothing herein shall affect the liability of the purchaser or transferee to pay such costs and expenses in respect of the property or affect the right of the Director to recover such costs and expenses or to enforce any obligation under this Act.[53