Section 6 in The Haryana Motor Vehicles Taxation Act, 2016
6. Liability to payment of tax on transfer of motor vehicle.
- If the tax leviable in respect of any motor vehicle remains unpaid by the owner liable for the payment thereof and such owner, before paying the tax has transferred the ownership of such motor vehicle, the person to whom the ownership of the motor vehicle has been transferred, shall be liable to pay the said tax.
