Section 2(1)(ii) in Karnataka Motor Vehicles Taxation Act, 1957
(ii)in other cases, a period of twelve calendar months commencing from the first day of the month in which the motor vehicle concerned is registered or a new registration mark is assigned to it under the Motor Vehicles Act, 1939 (Central Act IV of 1939); 'half year' means the first six months or the second six months of such year or the said period of twelve calender months; and 'quarter' means the first three months or the second three months of the half-year;]