Section 3(2) in Karnataka Motor Vehicles Taxation Act, 1957
(2)Notwithstanding anything contained in sub-section (1) [or section 4] [Inserted by Act 38 of 1976 w.e.f. 1.7.1976], taxes at the rates specified in Part B of the Schedule shall be levied on motor vehicles [suitable for use on roads, which are in the State] [Substituted by Act 38 of 1976 w.e.f. 1.7.1976] for periods shorter than a quarter, but not exceeding thirty days.
