Section 9(7) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(7)When any owner transfers any motor vehicle, the transferee shall be liable to pay [tax, surcharge] [Substituted for the words 'Tax' vide Act No. 1 of 1978] and penalty, if any, remaining unpaid by the transferor up to the date of transfer as if he was the registered owner, and the transferee shall not ply the said motor vehicle without getting himself registered or getting his registration certificate amended, if he is already registered.
