Section 16A in Karnataka Motor Vehicles Taxation Act, 1957
16A. [ Composition of tax. [Inserted by Act 20 of 1994 w.e.f. 1.4.1994]
(1)Notwithstanding anything contained in section 3, any person liable to pay tax on any motor vehicle under this Act, may at his option, instead of paying tax under the said section, pay such tax by way of composite amount, in respect of such class or classes of motor vehicles, as may be specified by the State Government, by notification, from time to time, subject to such conditions or restrictions as may be specified therein.(2)Every notification issued under sub-section (1) shall be laid before each House of the State Legislature in the manner specified in sub-section (2) of section 16.]
