Can a space be sold if municipality tax had never been paid?

Promoters sell a flat (in third floor) to someone by following applicable rules but initially garage space for motor-bike had not been sold. Later they provide about 30 sq.ft. area to each willing buyer in ground floor for parking motor-bike but concerned officer (sub-registrar) allowed sale only at commercial value since rest of ground floor had been sold as shop. Anyway the problem now is that the deed-writer and the promoters are mentioning transfer of ownership of 30sq.ft. only in the deed but not of the proportional area corresponding to this on the ground floor to the buyer. (e.g. the sale deed for flat mentions that flat of super-buildup area 900sq.ft. along with proportional area of 125 sq.ft. in the ground floor had been sold.) This means mutation for the parking space can not be done and municipality tax can never be paid. Why the deed-writer and the promoters are doing this remains a mystery. Can anybody please explain if somebody pays the money to purchase the space and registration of deed is done but mutation of the space is not done or tax is not paid, can the current owner sell it later legally to another buyer?