Err,well why did you ask then?
Don't do it, you will regret it and it will be nearly impossible to rectify.
My old van had the tarry type sprayed on the floors under the carpet. It was terrible. Whenever the floor got warm from the exhaust pipe, it would fume and stink. The whole car had this bad bituminous smell that would permeate through my clothes so that I always arrived smelling like a newly paved carpark.
I don't think painting over it would be enough to seal it in, especially when the roof heats up in the sun.
Tim
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1951 Morris Commercial J Type Van
1955 BSA C11G
1961 Morris Mini Traveller
1969 Triumph TR6R
1977 Leyland Moke Californian