Section 9
Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.
The Delhi Motor Vehicles Taxation Act, 1962
About this Act
An Act to impose a tax on motor vehicles in the Union territory of Delhi and for other matters connected therewith.
(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.
(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.