Liability of successor to pay arrears

Tax197527 sections

Statutory text

(1) If the tax leviable in respect of any motor veil iclc remains unpaid by any person liable for payment thereof and such person before having paid the tax has transferred the ownzfship of such vehicle or has ceased to be in possession ot control of such vehicle, the person to 'whom the ownership of the vehicle has been transferred or the person who has possession or control o,f ,such 'vehicle shall be liable to pay the said taxmio' , , taxing officer.
(2) ~olbing contained in Ahis stctiofi shall :be deemed to affect the- liability Of .the jpkrsdjh -'who has transferred the ownership or has ceased to be in possession or control of such vehicle, for pay- ment of the said tax.

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