Section 8: Liability to pay arrears of tax of persons succeeding to the ownership, possession or control of motor vehicles

The Goa Motor Vehicles Tax Act, 1974State Act of Goa · Act 8 of 1974

(1) If the tax leviable in respect of any motor vehicles remains unpaid by any person liable for the payment thereof, and such person before having paid the tax 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 Authority.

(2) Nothing contained in this section shall be deemed to affect the liability to pay the said tax, of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle.

Where this provision sits

Act	The Goa Motor Vehicles Tax Act, 1974
Section	8
Marginal note	Liability to pay arrears of tax of persons succeeding to the ownership, possession or control of motor vehicles
Jurisdiction	State of Goa
Status	In force as published by the source

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