Section 18 in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
18. Payment of additional tax in case of transfer of ownership of motor vehicle.
- If the additional tax payable in respect of any motor vehicle remains unpaid by any person liable for the payment thereof and such person, before paying the additional tax, transfers the ownership of such motor vehicle or ceases to be in possession or control of such motor vehicle, the person to whom the ownership of the motor vehicle has been transferred or the person who is in possession on control of such motor vehicle, shall be liable to pay the said additional tax:Provided that nothing contained in this section shall be deemed to affect the liability to pay the said additional tax on the person who has transferred the ownership or has ceased to be in possession or control of the motor vehicle.It is inconsequential as to whether Tax has been paid or not under rule 53 of the West Bengal Motor Vehicles Rules of 1989 or otherwise in connection with the transfer of ownership of the Vehicles.
