Section 6(1) in Karnataka Motor Vehicles Taxation Act, 1957
(1)Every registered owner of, or person who has possession or control of, a motor vehicle liable to tax under this Act shall fill up and sign a declaration in the prescribed form, giving the prescribed particulars and shall deliver within the prescribed time the declaration to a [taxation authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] and shall pay to the [said authority] [Substituted by Act 38 of 1976 w.e.f. 1.1.1977] the tax which he is liable to pay in respect of such vehicle.
