Section 12(2) in The Orissa Motor Vehicles Taxation Act, 1975
(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.
