Section 9(7) in The Punjab Passengers and Goods Taxation Act, 1952
(7)[ When any owner transfers any motor vehicle, the transferee shall be liable to pay tax and penalty, if any, remaining unpaid by the transfer or upto the date of transfer as if he was the registered owner and the transferee shall not carry passengers and goods in the said vehicle without getting himself registered or getting his registration certificate amended, if he is already registered.] [Substituted for sub-section (7) of Section 9, by Haryana Act 24 of 1971.]
