The new owner of company would likely be liable IF the old company had been a limited liability company (LLC) or corporation (inc.) and the new owner purchased the actual LLC or corporation; in that case, they own the legal entity that had existed when the work was done on your car and can be liable, since there is a continuity of legal entities. However, if the new owner bought only the assets of the old LLC or corporation, or if the old business had not been an LLC or corporation, but rather had been a partnership or sole proprietorship, then the new owner would not be liable; in this case, the new owner did not take over the legal entity or its legal obligations, only its assets (e.g. name, lease, equipment, accounts receivable, etc.). In this case, you could try to sue the old owner/business, if you can find it--though be aware that there may be no more assets or income (e.g. the business may be out of business) with which to satisfy any amounts it may owe you.