s 47 Liability for payment of taxes of transferor who has not given notice
47.—(1) Every person who sells or transfers any taxable property continues to be liable for the payment of all taxes 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 the notice of transfer as is required by section 19 has been given. (2) Subsection (1) does not affect the liability of the purchaser or transferee to pay the taxes in respect of such property or affect the right of the Comptroller to recover such taxes or to enforce any obligation under this Act.