Section 11C(1) in The Punjab Motor Vehicles Taxation Act, 1924
(1)If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for payment thereof and any such person, before having paid the tax, has transferred the ownership of such vehicle, or has ceased to be in possession or ownership of such vehicle, the person to whom the ownership of such vehicle has been transferred or the person who has possession or control of such vehicle, shall also be liable to pay the said tax.
