Obligation Depends on Tax Status

• Road tax must be paid for second-hand vehicles if it was not paid previously.
  
• If the original owner already paid lifetime road tax, re-payment may not be needed.
  
• Verification of tax status is necessary before purchase.
  
• A valid road tax receipt must be obtained from the seller.
  
• The new owner inherits responsibility for any unpaid dues.
  

At the Time of Ownership Transfer

• Road tax is reviewed during the ownership transfer process.
  
• If the vehicle is registered in the same state, no new tax may be required.
  
• If taxes are overdue, the buyer must clear them before registration.
  
• The transport office may refuse transfer without tax compliance.
  
• Submission of proof of payment is mandatory at the RTO.
  

Interstate Vehicle Transfer

• Road tax must be paid again if the vehicle is moved to a different state.
  
• The new state charges road tax as per its own rules and rates.
  
• A No Objection Certificate is required from the original RTO.
  
• Previous tax can be refunded by the former state on application.
  
• Re-registration in the new state requires fresh tax payment.
  

Used Commercial Vehicles

• Commercial vehicles must continue to pay periodic road tax after resale.
  
• The buyer assumes responsibility for future payments.
  
• Past tax records and receipts should be verified carefully.
  
• Operating without valid tax is a legal offense.
  
• Permits and fitness certificates require up-to-date tax payment.
  

Legal and Documentation Requirements

• Second-hand vehicle buyers must ensure all taxes are cleared.
  
• Original road tax receipt is part of the required transfer documents.
  
• The buyer should get a clearance certificate from the seller’s RTO.
  
• Penalties apply if unpaid taxes are discovered later.
  

The new owner becomes liable for compliance after registration.