State Act

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

1[5. Issue of taxation card.- (1) When the tax levied under section 3 in respect of a motor vehicle is paid, the taxation authority shall issue to the person paying the tax,— (a) a receipt in the prescribed form indicating therein the amount of tax paid; and (b) a taxation card in the prescribed form indicating therein the rate at which the tax is leviable and the period for which the tax has been paid: Provided that where a taxation card has already been issued in respect of a motor vehicle, the taxation authority shall, on payment of tax as aforesaid, cause to be made in the taxation card an entry of such payment and the period to which it relates. (2) No motor vehicle liable to tax under section 3, shall be held in the custody of any person unless the registered owner or person having possession or control of such vehicle has obtained a taxation card under sub-section (1) in respect of that vehicle. (3) No motor vehicle liable to tax under section 3 shall be used on any road or in a public place unless a valid taxation card obtained under sub-section (1) is carried in the vehicle.]1