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Section 12: Liability of successor to pay arrears

The Odisha Motor Vehicles Taxation Act, 1975State Act of Odisha · Act 39 of 1975

(1) If the tax leviable in respect of any motor vehicle 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 con-

1. Substituted noftn. No. 16006-Legis,- 29/75-L22 dt 3.12.1975 11THE ODISHA ROAD SAFETY trol of such vehicle shall be liable to pay the said tax to the Taxing Officer.

(2) Nothing contained in this section shall be deemed to 1[affect] the liability of the person who has transferred the ownership or has ceased to be in possession or control of such vehicle, for payment of the said tax.

Where this provision sits

ActThe Odisha Motor Vehicles Taxation Act, 1975
Section12
Marginal noteLiability of successor to pay arrears
JurisdictionState of Odisha
StatusIn force as published by the source

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