Section 16(1) in Karnataka Motor Vehicles Taxation Act, 1957
(1)The State Government, if in its opinion it is necessary in public interest so to do, may by notification[and subject to such restrictions and conditions as may be specified in the notification] [Inserted by Act 29 of 1958 w.e.f. 1.1.1958],-(a)[ exempt or reduce whether prospectively or retrospectively the tax payable in respect of,- [Substituted by Act 29 of 1958 w.e.f. 1.1.1958](i)any class of motor vehicles, or(ii)motor vehicles not used on roads;](b)reduce the rate of tax payable in respect of any class of motor vehicles plying on any route or routes specified in the notifications.
