Section 11C in The Punjab Motor Vehicles Taxation Act, 1924
11C. [ Liability of transferee of vehicle.] [Inserted by Punjab Act No. 22 of 1993, Section 10.]
(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.(2)Nothing contained in this section shall apply to a person, who has obtained possession or control of such vehicle by purchase in a public tax, interest or penalty except under the orders of a competent courts.
