Section 20(1)(ii) in Karnataka Motor Vehicles Taxation Act, 1957
(ii)there shall be paid annually to each local authority which at the commencement of this Act was levying tax or toll or both under any law on motor vehicles, a sum equivalent to the average annual income derived by such local authority during the three years ending on the 31st day of March 1957, from such tax or toll or both, as the case may be.