Section 9: Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles

The Himachal Pradesh Motor Vehicles Taxation Act, 1972State Act of Himachal Pradesh · Act 4 of 1973

(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 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 Himachal Pradesh Motor Vehicles Taxation Act, 1972
Section	9
Marginal note	Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles
Jurisdiction	State of Himachal Pradesh
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Himachal Pradesh Motor Vehicles Taxation Act, 1972 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.