Section 2(1)(b) in Karnataka Motor Vehicles Taxation Act, 1957
(b)[ "taxation authority" means,- [Substituted by Act 38 of 1976 w.e.f 1.1.1977 by notification. Text of notification is at the end of the Act](i)in the case of a fleet owner, the Commissioner for Transport or any other officer appointed by the State Government in this behalf; and(ii)in other cases, such officer as may be appointed by the State Government to exercise the powers and perform the functions of the taxation authority under this Act;]