75. Liability of transferor who has not given notice
Feedback & supportEvery 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.
owner
“owner” means the person for the time being receiving the rent of the premises in connection with which the word is used whether on his own account or as agent or trustee for any other person or as receiver or who would receive the rent if the premises were let to a tenant and shall for the purposes of section 40 include a mortgagee not in possession and includes the person whose name is entered in the Valuation List authenticated under section 15 of the Property Tax Act;
Nothing herein shall affect the liability of the purchaser or transferee to pay such costs or expenses in respect of the property or affect the right of the authority to recover such costs and expenses or to enforce any obligation under this Act.[112