Liability to pay arrears of tax of person succeeding to the ownership, possession of control of motor vehicle.

(1) If the tax leviable in respect of any motor vehicle remains unpaid by any person liable for payment thereof and such person before having paid the tax in arrears 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 Taxation Officer. (2) Nothing contained in this section shall be deemed to effect the liability to pay the said tax of the person who has transferred the ownership or ceased to be in possession or control of such vehicle.