Section 13B. Liability of transferee of vehicles

(1)If the tax leviable in respect of any motor vehicle remain 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 also be liable to pay the said tax 4 as also penalty, if any, and/or interest levied by the taxation officer. (2) Nothing contained in this section shall apply to a person who has obtained possession or control of such vehicle by purchase in a public auction, conducted by a Government Department to recover the arrears of tax or penalty or under the order of a competent court.