28. Liability for payment of any sum due by transferor

Every person who sells or transfers any land with respect to which any sum is due continues to be liable for the payment of all sums due in respect of that land which become payable at any time before the sale or transfer of the land.

Nothing herein shall affect the liability of the purchaser or transferee to pay any sum due in respect of that property or affect the right of the competent authority to recover that sum under this Act. [23