Liability in absence of owner and prohibition to keep vehicle without licence

(1) Whenever the owner of the vehicle liable to pay the vehicle tax is not resident within the Grama to which tax is due, the person in whose immediate possession the vehicle is for the time being kept shall pay the tax and take out the licence for the same. (2) No person shall keep within the Grama or be in possession of any vehicle kept within the Grama specified in the Schedule without the licence required under this Act.