https://www.taxtmi.com/caselaws?id=199646 Property tax under the Delhi Municipal Corporation Act attaches to the land or building as a first charge, and the transferee of a flat is treated as liable for that tax even if notice under Section 126 is served later. The text explains that Section 128 does not extinguish the transferee's statutory obligation; until transfer is intimated, notice to the transferor remains valid for assessment purposes. It also states that failure to notify the Corporation of the transfer does not protect the transferee from assessment or recovery, especially where a valid prior assessment already exists and continues to bind the property. en-us Wed, 03 Apr 1996 00:00:00 +0530 Thu, 08 Mar 2018 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199646 Property tax under the Delhi Municipal Corporation Act attaches to the land or building as a first charge, and the transferee of a flat is treated as liable for that tax even if notice under Section 126 is served later. The text explains that Section 128 does not extinguish the transferee's statutory obligation; until transfer is intimated, notice to the transferor remains valid for assessment purposes. It also states that failure to notify the Corporation of the transfer does not protect the transferee from assessment or recovery, especially where a valid prior assessment already exists and continues to bind the property. Case-Laws Wealth-tax Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199646