Section 12 in The Orissa Motor Vehicles Taxation Act, 1975
12. Liability of successor to pay arrears.
(1)If the tax leviable in respect of any motor vehicle unpaid by any person liable for payment thereof and such person before having paid the tax has transferred the ownership of such vehicle or has ceased to be in possession or control of such vehicle, the person to whom the ownership of the vehicle has been transferred or the person who has possession or control of such vehicle shall be liable to pay the said tax to the Taxing Officer.(2)Nothing contained in this section shall be deemed to [affect] ['Affect' corrected as 'affect' by Notification No. 16006-Legislative,-29/75-L/22/23.12.1975.] the liability of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle, for payment of the said tax.
